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Auditor Report of Dee Kartavya Finance Ltd.

Mar 31, 2015

We have audited the accompanying financial statements of DEE KARTAVYA FINANCE LIMITED ("the company"),which comprise the Balance Sheet as at 31 March 2015, the Statement of Profit and Loss, the Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 ("the Act") with respect to the preparation and presentation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes the maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of the assets of the Company and for preventing and detecting the frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial control, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules made thereunder.

We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the financial statements that give true and fair view, in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over financial reporting and operating effectiveness of such controls. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by Company's Directors, as well as valuating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial statements.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India of the state of affairs of the Company as at 31st March2015, its loss and its cash flows for the year ended on that date.

Report on other Legal and Regulatory Requirements

As required by the Companies (Auditor's Report) Order, 2015("the Order") issued by the Central Government of India in terms of sub-section (11) of section 143 of the Act, we give in the Annexure a statement on the matters Specified in paragraphs 3 and 4 of the Order, to the extent applicable.

As required by section 143(3) of the Act, we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit.

b) In our opinion proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books.

c) the Balance Sheet, the Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.

e) On the basis of written representations received from the directors as on 31 March, 2015, taken on record by the Board of Directors, none of the directors is disqualified as on 31 March, 2015, from being appointed as a director in terms of Section 164(2) of the Act.

f) In our opinion and to the best of our information and according to the explanations given to us, we report as under with respect to other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014:

i. The Company does not have any pending litigations which would materially impact its financial position.

ii. The Company did not have any long-term contracts including derivatives contracts for which there were any material foreseeable losses.

iii. There were no amounts which were required to be transferred by the Company to the Investor Education and Protection Fund.

Annexure referred to in paragraph 7 Our Report of even date to the members of DEE KARTAVYA FINANCE LIMITED on the accounts of the company for the year ended 31st March, 2015

On the basis of such checks as we considered appropriate and according to the information and explanations given to us during the course of our audit, we report that:

i. (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets;

(b) As explained to us, fixed assets have been physically verified by the management at regular intervals; as informed to us no material discrepancies were noticed on such verification;

ii. The nature of business of the Company does not require it to have any inventory. Hence, the requirement of clause (ii) of paragraph 3 of the said Order is not applicable to the Company.

iii. The company has not granted any loans, secured or unsecured to/from companies, firms or other parties covered in the register maintained under section 189 of the Act.

iv. In our opinion and according to the information and explanations given to us, there is adequate internal control system commensurate with the size of the Company and the nature of its business, for the purchase of fixed assets and for the sale of services. Further, on the basis of our examination of the books and records of the Company and according to the information and explanations given to us, no major weakness has not been noticed or reported.

v. As informed to us, the Company has not accepted any deposits from the public covered under Section 73 to 76 of the Companies Act, 2013.

vi. As informed to us, the Central Government has not prescribed maintenance of cost records under sub-section (1) of Section 148 of the Act..

vii. (a) According to the information and explanations given to us and based on the records of the company examined by us, the company is regular in depositing the undisputed statutory dues, including Provident Fund, , Employees' State Insurance, Income-tax, Sales-tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty and other material statutory dues, as applicable, with the appropriate authorities in India ;

(b) According to the information and explanations given to us and based on the records of the company examined by us, there are no dues of Income Tax, Wealth Tax, Service Tax, Sales Tax, Customs Duty and Excise Duty which have not been deposited on account of any disputes.

(c) There has not been an occasion in case of the Company during the year under report to transfer any sums to the Investor Education and Protection Fund. The question of reporting delay in transferring such sums does not arise.

viii. The company has accumulated losses of Rs. 4543590.97/- which is not in excess of its net worth as on 31st March,2015. The cash losses incurred by the company during the year amounts to Rs. - 686692.22/- and the same was -1000490/- during the financial year ending 31st March, 2014.

ix. According to the records of the company examined by us and as per the information and explanations given to us, the company has not availed of any loans from any financial institution or banks and has not issued debentures.

x. In our opinion, and according to the information and explanations given to us, the Company has not given any guarantee for loan taken by others from a bank or financial institution during the year.

xi. In our opinion, and according to the information and explanations given to us, the company has not raised any term loans during the year.

xii. During the course of our examination of the books and records of the company, carried in accordance with the auditing standards generally accepted in India, we have neither come across any instance of fraud on or by the Company noticed or reported during the course of our audit nor have we been informed of any such instance by the Management.

For R V Shah & Associates.

Chartered Accountants FRN: 133958W CA Rashmi Shah Proprietor Membership No- 123478

Place: Delhi Date: 29 th May 2015


Mar 31, 2014

We have audited the accompanying financial statements of Dee Kartavya Finance Limited (the Company), which comprise the Balance Sheet as at 31st March, 2014, and the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

Managements'' Responsibility

Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the Accounting Standards notified under the Companies Act, 1956 (the Act) read with the General Circular 15/2013 of 13th September, 2013 of the Ministry of Corporate Affairs (MCA) in respect of section 133 of the Companies Act, 2013. This responsibility includes the design, implementation and maintenance of internal control relevant to preparation & presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Auditors'' Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor''s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company''s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is appropriate and sufficient to provide a basis for our audit opinion.

Auditors'' Opinion

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

- in the case of the Balance Sheet, of the state of affairs of the Company as at 31st March, 2014;

- in the case of the Statement of Profit and Loss, of the loss for the year ended on that date; and

- in the case of the Cash Flow Statement, of the cash flows for the year ended on that date.

Emphasis of Matter

Without qualifying our opinion, we draw your attention to points "K" "L" and "M" of Note 19 of the financial statements. We have not audited the books of account of previous year since we were appointed during the year, hence we have adopted the audited accounts of previous year without verifying its consistency or efficacy and consequently we do not express an opinion on the same.

Other Regulatory Requirements

As required by the Companies (Auditor''s Report) Order, 2003 (CARO) issued by the Central Government of India in terms of section 227(4A) of the Act, we give in the Appendix a statement on the matters specified in paragraphs 4 and 5 of CARO.

As required by section 227(3) of the Act, we report that:

a) We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) In our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books;

c) The Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement dealt with by this report are in agreement with the books of account.

d) In our opinion, the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement comply with the Accounting Standards notified under the Act read with the General Circular 15/2013 of 13th September, 2013 of the MCA in respect of section 133 of the Companies Act, 2013;

e) On the basis of written representations received from the directors, and taken on record by the board of directors, none of the directors is disqualified as on 31st March, 2014, from being appointed as a director in terms of section 274(1)(g) of the Act.

Appendix referred to under heading "Other Regulatory Requirements" in our report dated 30th May, 2014

To the best of our knowledge and belief and to the extent of information and explanations provided to us, and based on the books of account and other record produced before us, we report that:

i. Regarding fixed assets:

(a) The company has maintained basic record showing particulars of fixed assets.

(b) The management has conducted physical verification of the fixed assets and no material discrepancies were found on such verification.

(c) The Company has not disposed off any fixed asset during the year, so as to affect the going concern assumption.

ii. Regarding inventories:

The company does not have any inventories, consequently clauses (ii) (a) to (ii)(c) of paragraph 4 of CARO, are not applicable.

iii. Regarding loans:

(a) The Company has granted unsecured loans and advances to 3 parties covered in the register specified under section 301 of the Act. Refer point "K" of Note "19" for details of these parties and amounts.

(b) These loans are interest-free and there are no specific stipulations as to the other terms;

(c) There are no specific time bound stipulations as to the payment of principal amount and interest;

(d) Since there are no specific stipulations as to the payment of principal amount and interest, the overdue amounts of principal or interest cannot be determined;

(e) The Company the company has taken unsecured loans from one company and parties covered in the register specified under section 301 of the Act (refer point "K" of Note "19" for details);

(f) The rate of interest and other terms of such loans taken are prima facie, not prejudicial to the interest of the company;

(g) There are no specific time bound stipulations as regards the repayment of principle and interest.

iv. The Company has a system of internal checks on its day to day affairs, which also acts as an internal control system commensurate with its size and the nature of its business, for purchase of inventory and fixed assets and for sale of goods and services and no major weaknesses were noticed in such system.

v. The register of contracts and arrangements referred to in section 301 of the Act, is being rationalised by the management of the Company.

vi. The Company has not accepted any deposits from public, in terms of section 58A and 58AA of the Act and rules framed there under (refer point "M" of Note "19").

vii. We have not observed any formal internal audit system, but as mentioned above, the Company has a system of internal checks on its day to day affairs, which also acts as an informal internal audit system, commensurate with its size and nature of its business.

viii. The central government has not prescribed maintenance of cost records u/s. 209(1)(d) of the Act.

ix. Regarding statutory dues:

(a) The Company is generally regular in depositing undisputed statutory dues including provident fund, employees'' state insurance, income tax, sales tax, wealth tax, service tax, customs duty, excise duty, cess and other dues (as applicable) with the appropriate authorities;

(b) Management has informed us that there are no dues of income or wealth tax, sales tax, service tax, customs duty, excise duty

or cess, that have not been deposited on account of any dispute.

x. The Company has accumulated losses of Rs.3856899/- during the financial year, as against a net worth (comprising of paid-up share capital) of Rs.126550000/- as on 31st March, 2014 and has incurred cash losses of Rs.1000490/- during the financial year and Rs.2197528/- in the immediately preceding financial year.

xi. The Company has not availed any funds from any financial institution or bank or from debenture holders during the year.

xii. The Company has not granted any loans or advances on the basis of security by way of pledge of shares, debentures or other securities.

xiii. The provisions of any special statute applicable to chit fund, are not applicable to the Company and it is not a nidhi/mutual fund/society. Consequently clauses 4(xiii)(a), (b), (c) and (d) of CARO are not applicable.

xiv. The Company has maintained proper record of the transactions and contracts and made timely entries in respect of its investment in shares, securities and other investments and these are either held by the Company in its own name at the year end or in the process of transfer including lying with third parties.

xv. The Company has not given any third party guarantees to banks or financial institutions.

xvi. The Company has not availed any term loans from banks or financial institutions.

xvii. On an overall basis, the Company has not prima facie, used the funds borrowed on short term basis for long term investments during the year.

xviii. The Company has not made any preferential allotment of shares to parties and companies covered in the register specified under section 301 of the Act. However the company has received outstanding balance call money from other parties to whom equity shares ranking pari-passu were issued on preferential basis in the previous year.

xix. The Company has not issued any debentures during the year.

xx. The Company has not raised any money by way of public issue of its shares/ securities during the year.

xxi. On a prima facie basis, there have been no cases of fraud on or by the Company noticed or reported during the year.

For Manoj Mehta & Co Chartered Accountants FRN : 116681W

S/d M. M. Mehta Proprietor M.No. 044355 Mumbai, 30th May, 2014


Mar 31, 2013

1. We have audited the accompanying financial statements of DEE KARTAVYA FINANCE LIMITED, Delhi ("the Company"), which comprise the Balance Sheet as at March 31, 2013, and the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of significant accounting policies and other explanatory information.

2. Management is responsible for the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 ("the Act”). This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

3. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

4. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor,s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company,s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

In our opinion and to the best of our information and according to the explanations given to us, the financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a) in the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2013;

b) in the case of the Statement of Profit and Loss, of the loss for the year ended on that date; and

c) in the case of the Cash Flow Statement, of the cash flows for the year ended on that date.

1. As required by the Companies (Auditor,s Report) Order, 2003 ("theOrder”) issued by the Central Government of India in terms of sub-section (4A) of section 227 of the Act, we give in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the Order.

2. As required by section 227(3) of the Act, we report that:

a) we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit;

b) in our opinion proper books of account as required by law have been kept by the Company so far as appears from our examination of those books

c) the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) in our opinion, the Balance Sheet, Statement of Profit and Loss, and Cash Flow Statement comply with the Accounting Standards referred to in subsection (3C) of section 211 of the Companies Act, 1956;

e) on the basis of written representations received from the directors as on March 31, 2013, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2013, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

f) Since the Central Government has not issued any notification as to the rate at which the cess is to be paid under section 441A of the Companies Act, 1956 nor has it issued any Rules under the said section, prescribing the manner in which such cess is to be paid, no cess is due and payable by the Company.

Referred to in paragraph 1 our report of even date on the accounts for the year ended 31st March, 2013 of DEE KARTAVYA FINANCE LIMITED, DELHI.

1. In respect of its Fixed Assets -

a. The company has maintained proper records showing full particulars including quantitative details and situation of Fixed Assets.

b. Fixed Assets have been physically verified by the management at reasonable intervals. No material discrepancies were noticed on such verification.

c. No substantial part of Fixed Assets has been disposed off during the year, and it has not affected the going concern.

2. In respect of its Inventories -

a. Physical verification of Inventory has been conducted at reasonable intervals by the Management.

b. Procedures for physical verification of inventory followed by the Management are reasonable and adequate in relation to the size of the Company and the nature of its business. There are no inadequacies in such procedures that should be reported.

c. Company is maintaining proper records of inventory. No material discrepancies were noticed on physical verification.

3. In respect of Loans granted and taken to/from parties covered in the register maintained u/s 301 of the Companies Act 1956 -

a. The company has not granted any secured or unsecured loans to companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. Accordingly clause III(b) to III(d) of Paragraph 4 of the Order are not applicable to the Company for the current year.

b. N.A. whether the rate of Interest and other terms and conditions of loans given by the Company, secured or unsecured, are prima facie prejudicial to the interest of the Company.

c. N.A. whether receipts of the principal amount and interest are also regular.

d. N.A. if overdue amount is more than Rs. 1 Lac whether reasonable steps have been taken by the Company and recovery of the principal and interest.

e. The company has not taken any loans from the companies covered in the register maintained under section 301 of the Companies Act, 1956

f. In our opinion and according to information and explanations given to us, the rate of interest and other terms and conditions for such loans are prima facie prejudicial to the interest of the Company.

g. The Loans are repayable on demand. As informed, lenders have been demanded repayment of any such loans during the year, thus there has been no default on the part of the Company. The Loans given are interest free.

4. In respect of internal control -

In our opinion and according to information and explanations given to us, there are adequate internal control procedures commensurate with the size of the Company and nature of its business with regard to the purchase of inventory and fixed assets and for the sale. During the course of our audit, we have not observed any continuing failure to correct major weakness in internal controls.

5. In respect of contacts or arrangements need to be entered into a register maintained u/s 301 of the Companies Act, 1956 -

a. In our opinion, and according to information and explanations given to us, we are of the opinion that the particulars of contracts or arrangements referred to in section 301 of the Companies Act 1956, have been entered in the Register required to be maintained under that section.

b. In our opinion, and according to information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the register maintained under section 301 of the Companies Act 1956, are made at price which is reasonable having regard to prevailing market prices at relevant time.

6. In respect of deposits from public -

The Company has not accepted any deposits from the public under section 58A and 58AA of the Companies Act, 1956, and the Companies (Acceptance of Deposits) Rules, 1975, during the year.

7. In respect of Internal Audit System -

In our opinion, the Company,s internal audit system is commensurate with the size and the nature of its business.

8. In respect of maintenance of cost records -

We have broadly reviewed the books of accounts relating to material, labour and other items of cost maintained by the Company pursuant to the Rules made by the Central Government for the maintenance of cost records u/s 209 (i)(d) of the Companies Act 1956 and we are of the opinion that prima facie the prescribed accounts and records have been made and maintained.

9. In respect of statutory dues -

a. The company is regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education Protection Fund, Employees State Insurance, Income-tax, Wealth Tax, Sale-tax, Service Tax, Custom Duty, Excise Duty, CESS and any other statutory due applicable to it;

b. According to the records of the company, there are no dues of income tax, wealth tax, sale-tax, custom duty, sales tax and CESS and excise duty, which have been deposited on account of any dispute.

10. I n respect of A ccumulated L osses an d Cash Losses -

The accumulated losses of the company at the end of financial year are not more than fifty per cent of its net worth..

11. In respect of dues to financial institutions / banks / debentures -

In our opinion and according to information and explanations given to us, the company not defaulted in repayment of dues to financial institution, bank or debenture holders.

12. In respect of loans and advances granted on the basis of security -

The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. In respect of provisions applicable to chit fund -

In our opinion and according to information and explanations given to us, the company is not a Chit Fund, Nidhi, Mutual Benefit Fund or Society. Accordingly the provisions of clause (xiii) of paragraph 4 of the Order are not applicable to the Company.

a. Not Applicable

b. Not Applicable

c. Not Applicable

d. Not Applicable

14. In respect of dealing/trading in shares, securities, debentures and other investments -

According to the information and explanations given to us, the company is not dealing or trading in shares, securities, debenture and other investments. Accordingly the provisions of Clause 4 (xiv) of the Order are not applicable to the Company.

15. In respect of guarantee given for loans taken by others -

On the basis of records examined by us and as per information provided by the Management, we are of the opinion that the company has given guarantees for loans taken by others from bank or financial institutions.

16. I n respect of applications of term loans -

In our opinion, the term loan raised by the Company during the year has been applied for the purpose for which it was raised.

17. I n respect of fund us ed -

Based on the overall examination of the Balance Sheet of the Company and a review of the consolidated Fund Flow statement for the year, we report that no funds raised on short term basis have been used for long-term investment. Similarly, no funds raised on long term basis have been used for short-term investment.

18. In respect of Preferent ial Allotment of Shares -

The Company has not made any Preferential Allotment of Shares to parties and Companies covered in the Register maintained u/s 301 of the Act, during the year.

19. In respect of securities created for debentu res -

The company has not issued any debenture during the year. Therefore provisions of Clause (xix) of paragraph 4 of the order are not applicable to the Company.

20. In respect of end use of money raised by Public Issues -

The company has not raised any money through public issue. Hence requirement of item (xx) of paragraph 4 of the order is not applicable to the Company.

21. I n respect of fraud -

According to the information and explanations provided to us, a fraud on or by the company has not been noticed or reported during the year. For Sanjay Kumar Jindal & Co.

Chartered Accountants

Place: Jagadhri

Date: 29th May 2013 Sd/-

Sanjay Jindal

Proprietor M. No. 89060


Mar 31, 2012

1. We have audited the attached Balance Sheet of DEE KARTAVYA FINANCE LIMITED, New Delhi, as at 31st March, 2012 and also Profit & Loss Statement and the cash flow statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the company''s management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with auditing standards generally accepted in India. Those Standard require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. As required by the Companies (Auditors'' Report) Order, 2003, issued by the Central Government of India in terms of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 & 5 of the said Order.

4. Further to our comments in the annexure referred to above, we report that :

i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

ii) In our opinion, proper books of Accounts as required by the law have been kept by the Company so far as appears from our examination of those books.

iii) The Balance Sheet, Profit and Loss Statement and Cash Flow Statement referred to in this report are in agreement with the books of accounts.

iv) In our opinion, the Balance Sheet, Profit & Loss Statement and Cash Flow Statement dealt with by this report, comply with the accounting standard referred to in Section 211 (3C) of the Companies Act, 1956.

v) On the basis of written representations from the directors of the company, taken on record by the Board of Directors, we report that none of the directors is disqualified as on March 31, 2012 from being appointed as a director in terms of clause (g) of sub-section (1) of Section 274 of the Companies Act, 1956.

vi) In our opinion and to the best of our information and according to the explanations given to us, the said accounts read with notes give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a. In the case of Balance Sheet of the State of Affairs of the Company as at 31st March, 2012 and

b. In the case of Statement of Profit & Loss, of the Loss for the year ended on that date.

c. In the case of cash flow statement, of the cash flows for the year ended on that date.

1. In respect of its Fixed Assets -

a. The company has maintained proper records showing full particulars including quantitative details and situation of Fixed Assets.

b. Fixed Assets have been physically verified by the management at reasonable intervals. No material discrepancies were noticed on such verification.

c. No substantial part of Fixed Assets has been disposed off during the year, and it has not affected the going concern.

2. In respect of its Inventories -

a. Physical verification of Inventory has been conducted at reasonable intervals by the Management.

b. Procedures for physical verification of inventory followed by the Management are reasonable and adequate in relation to the size of the Company and the nature of its business. There are no inadequacies in such procedures that should be reported.

c. Company is maintaining proper records of inventory. No material discrepancies were noticed on physical verification.

3. In respect of Loans granted and taken to/from parties covered in the register maintained u/s 301 of the Companies Act 1956 -

a. The company has not granted any secured or unsecured loans to companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. Accordingly clause III(b) to III(d) of Paragraph 4 of the Order are not applicable to the Company for the current year.

b. N.A. whether the rate of Interest and other terms and conditions of loans given by the Company, secured or unsecured, are prima facie prejudicial to the interest of the Company.

c. N.A. whether receipts of the principal amount and interest are also regular.

d. N.A. if overdue amount is more than Rs. 1 Lac whether reasonable steps have been taken by the Company and recovery of the principal and interest.

e. The company has not taken any loans from the companies covered in the register maintained under section 301 of the Companies Act, 1956

f. In our opinion and according to information and explanations given to us, the rate of interest and other terms and conditions for such loans are prima facie prejudicial to the interest of the Company.

g. The Loans are repayable on demand. As informed, lenders have been demanded repayment of any such loans during the year, thus there has been no default on the part of the Company. The Loans given are interest free.

4. In respect of internal control -

In our opinion and according to information and explanations given to us, there are adequate internal control procedures commensurate with the size of the Company and nature of its business with regard to the purchase of inventory and fixed assets and for the sale. During the course of our audit, we have not observed any continuing failure to correct major weakness in internal controls.

5. In respect of contacts or arrangements need to be entered into a register maintained u/s 301 of the Companies Act, 1956 -

a. In our opinion, and according to information and explanations given to us, we are of the opinion that the particulars of contracts or arrangements referred to in section 301 of the Companies Act 1956, have been entered in the Register required to be maintained under that section.

b. In our opinion, and according to information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the register maintained under section 301 of the Companies Act 1956, are made at price which is reasonable having regard to prevailing market prices at relevant time.

6. In respect of deposits from public -

The Company has not accepted any deposits from the public under section 58A and 58AA of the Companies Act, 1956, and the Companies (Acceptance of Deposits) Rules, 1975, during the year.

7. In respect of Internal Audit System -

In our opinion, the Company''s internal audit system is commensurate with the size and the nature of its business.

8. In respect of maintenance of cost records -

We have broadly reviewed the books of accounts relating to material, labour and other items of cost maintained by the Company pursuant to the Rules made by the Central Government for the maintenance of cost records u/s 209 (i)(d) of the Companies Act 1956 and we are of the opinion that prima facie the prescribed accounts and records have been made and maintained.

9. In respect of statutory dues -

a. The company is regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education Protection Fund, Employees State Insurance, Income-tax, Wealth Tax, Sale-tax, Service Tax, Custom Duty, Excise Duty, CESS and any other statutory due applicable to it;

b. According to the records of the company, there are no dues of income tax, wealth tax, sale-tax, custom duty, sales tax and CESS and excise duty, which have been deposited on account of any dispute.

10. In respect of Accumulated Losses and Cash Losses -

The accumulated losses of the company at the end of financial year are not more than fifty per cent of its net worth..

11. In respect of dues to financial institutions / banks / debentures

In our opinion and according to information and explanations given to us, the company not defaulted in repayment of dues to financial institution, bank or debenture holders.

12. In respect of loans and advances granted on the basis of security

The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. In respect of provisions applicable to chit fund -

In our opinion and according to information and explanations given to us, the company is not a Chit Fund, Nidhi, Mutual Benefit Fund or Society. Accordingly the provisions of clause (xiii) of paragraph 4 of the Order are not applicable to the Company.

a. Not Applicable

b. Not Applicable

c. Not Applicable

d. Not Applicable

14. In respect of dealing/trading in shares, securities, debentures and other investments -

According to the information and explanations given to us, the company is not dealing or trading in shares, securities, debenture and other investments. Accordingly the provisions of Clause 4 (xiv) of the Order are not applicable to the Company.

15. In respect of guarantee given for loans taken by others -

On the basis of records examined by us and as per information provided by the Management, we are of the opinion that the company has given guarantees for loans taken by others from bank or financial institutions.

16. In respect of applications of term loans -

In our opinion, the term loan raised by the Company during the year has been applied for the purpose for which it was raised.

17. In respect of fund used -

Based on the overall examination of the Balance Sheet of the Company and a review of the consolidated Fund Flow statement for the year, we report that no funds raised on short term basis have been used for long-term investment. Similarly, no funds raised on long term basis have been used for short-term investment.

18. In respect of Preferential Allotment of Shares -

The Company has not made any Preferential Allotment of Shares to parties and Companies covered in the Register maintained u/s 301 of the Act, during the year.

19. In respect of securities created for debentures -

The company has not issued any debenture during the year. Therefore provisions of Clause (xix) of paragraph 4 of the order are not applicable to the Company.

20. In respect of end use of money raised by Public Issues -

The company has not raised any money through public issue. Hence requirement of item (xx) of paragraph 4 of the order is not applicable to the Company.

21. In respect of fraud -

According to the information and explanations provided to us, a fraud on or by the company has not been noticed or reported during the year.

For Sanjay Kumar Jindal & Co.

Chartered Accountants

Place: Jagadhri

Date: 17th August 2012

Sanjay Jindal

Proprietor

M. No. 89060


Mar 31, 2011

1. We have audited the attached Balance Sheet of DEE KARTAVYA FINANCE LIMITED, New Delhi, as at 31st March, 2011 and also Profit & Loss Account and the cash flow statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with auditing standards generally accepted in India. Those Standard require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis-statement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. As required by the Companies (Auditors' Report) Order, 2003, issued by the Central Government of India in terms of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 & 5 of the said Order.

4. Further to our comments in the annexure referred to above, we report that :

i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

ii) In our opinion, proper books of Accounts as required by the law have been kept by the Company so far as appears from our examination of those books.

iii) The Balance Sheet, Profit and Loss Account and Cash Flow Statement referred to in this report are in agreement with the books of accounts.

iv) In our opinion, the Balance Sheet, Profit & Loss Account and Cash Flow Statement dealt with by this report, comply with the accounting standard referred to in Section 211 (3C) of the Companies Act, 1956.

v) On the basis of written representations from the directors of the company, taken on record by the Board of Directors, we report that none of the directors is disqualified as on March 31, 2011 from being appointed as a director in terms of clause (g) of sub-section (1) of Section 274 of the Companies Act, 1956.

vi) In our opinion and to the best of our information and according to the explanations given to us, the said accounts read with notes give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a. In the case of Balance Sheet of the State of Affairs of the Company as at 31 March, 2011 and

b. In the case of Profit & Loss Account, of the Loss for the year ended on that date.

c. In the case of cash flow statement, of the cash flows for the year ended on that date.

Referred to in paragraph 3 our report of even date on the accounts for the year ended 31st March, 2011 of DEE KARTAVYA FINANCE LIMITED, NEW DELHI.

1. In respect of its Fixed Assets -

a. The company has maintained proper records showing full particulars including quantitative details and situation of Fixed Assets.

b. Fixed Assets have been physically verified by the management at reasonable intervals. No material discrepancies were noticed on such verification.

c. No substantial part of Fixed Assets has been disposed off during the year, and it has not affected the going concern.

2. In respect of its Inventories -

a. Physical verification of Inventory has been conducted at reasonable intervals by the Management.

b. Procedures for physical verification of inventory followed by the Management are reasonable and adequate in relation to the size of the Company and the nature of its business. There are no inadequacies in such procedures that should be reported.

c. Company is maintaining proper records of inventory. No material discrepancies were noticed on physical verification.

3. In respect of Loans granted and taken to/from parties covered in the register maintained u/s 301 of the Companies Act 1956 -

a. The company has not granted any secured or unsecured loans to companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. Accordingly clause III(b) to III(d) of Paragraph 4 of the Order are not applicable to the Company for the current year.

b. N.A. whether the rate of Interest and other terms and conditions of loans given by the Company, secured or unsecured, are prima facie prejudicial to the interest of the Company.

c. N.A. whether receipts of the principal amount and interest are also regular.

d. N.A. if overdue amount is more than Rs. 1 Lac whether reasonable steps have been taken by the Company and recovery of the principal and interest.

e. The company has not taken any loans from the companies covered in the register maintained under section 301 of the Companies Act, 1956

f. In our opinion and according to information and explanations given to us, the rate of interest and other terms and conditions for such loans are prima facie prejudicial to the interest of the Company.

g. The Loans are repayable on demand. As informed, lenders have been demanded repayment of any such loans during the year, thus there has been no default on the part of the Company. The Loans given are interest free.

4. In respect of internal control - In our opinion and according to information and explanations given to us, there are adequate internal control procedures commensurate with the size of the Company and nature of its business with regard to the purchase of inventory and fixed assets and for the sale. During the course of our audit, we have not observed any continuing failure to correct major weakness in internal controls.

5. In respect of contacts or arrangements need to be entered into a register maintained u/s 301 of the Companies Act, 1956 -

a. In our opinion, and according to information and explanations given to us, we are of the opinion that the particulars of contracts or arrangements referred to in section 301 of the Companies Act 1956, have been entered in the Register required to be maintained under that section.

b. In our opinion, and according to information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the register maintained under section 301 of the Companies Act 1956, are made at price which is reasonable having regard to prevailing market prices at relevant time.

6. In respect of deposits from public - The Company has not accepted any deposits from the public under section 58A and 58AA of the Companies Act, 1956, and the Companies (Acceptance of Deposits) Rules, 1975, during the year.

7. In respect of Internal Audit System - In our opinion, the Company's internal audit system is commensurate with the size and the nature of its business.

8. In respect of maintenance of cost records - We have broadly reviewed the books of accounts relating to material, labour and other items of cost maintained by the Company pursuant to the Rules made by the Central Government for the maintenance of cost records u/s 209 (i)(d) of the Companies Act 1956 and we are of the opinion that prima facie the prescribed accounts and records have been made and maintained.

9. In respect of statutory dues -

a. The company is regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education Protection Fund, Employees State Insurance, Income-tax, Wealth Tax, Sale-tax, Service Tax, Custom Duty, Excise Duty, CESS and any other tutor due applicable to it;

b. According to the records of the company, there are no dues of income tax, wealth tax, sale-tax, custom duty, sales tax and CESS and excise duty, which have been deposited on account of any dispute.

10. In respect of Accumulated Losses and Cash Losses - The accumulated losses of the company at the end of financial year are not more than fifty per cent of its net worth..

11. In respect of dues to financial institutions / banks / debentures - In our opinion and according to information and explanations given to us, the company not defaulted in repayment of dues to financial institution, bank or debenture holders.

12. In respect of loans and advances granted on the basis of security - The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. In respect of provisions applicable to chit fund - In our opinion and according to information and explanations given to us, the company is not a Chit Fund, Nidhi, Mutual Benefit Fund or Society. Accordingly the provisions of clause (xiii) of paragraph 4 of the Order are not applicable to the Company. Compiled by :

a. Not Applicable

b. Not Applicable

c. Not Applicable

d. Not Applicable

14. In respect of dealing/trading in shares, securities, debentures and other investments - According to the information and explanations given to us, the company is not dealing or trading in shares, securities, debenture and other investments. Accordingly the provisions of Clause 4 (xiv) of the Order are not applicable to the Company.

15. In respect of guarantee given for loans taken by others - On the basis of records examined by us and as per information provided by the Management, we are of the opinion that the company has given guarantees for loans taken by others from bank or financial institutions.

16. In respect of applications of term loans - In our opinion, the term loan raised by the Company during the year has been applied for the purpose for which it was raised.

17. In respect of fund used - Based on the overall examination of the Balance Sheet of the Company and a review of the consolidated Fund Flow statement for the year, we report that no funds raised on short term basis have been used for long-term investment. Similarly, no funds raised on long term basis have been used for short-term investment.

18. In respect of Preferential Allotment of Shares - The Company has not made any Preferential Allotment of Shares to parties and Companies covered in the Register maintained u/s 301 of the Act, during the year.

19. In respect of securities created for debentures - The company has not issued any debenture during the year. Therefore provisions of Clause (xix) of paragraph 4 of the order are not applicable to the Company.

20. In respect of end use of money raised by Public Issues - the company has not raised any money through public issue. Hence requirement of item (xx) of paragraph 4 of the order is not applicable to the Company.

21. In respect of fraud -

According to the information and explanations provided to us, a fraud on or by the company has not been noticed or reported during the year.



For Sanjay Kumar Jindal & Co.

Chartered Accountants Place: Jagadhri

Date: 22nd August 2011

Sanjay Jindal

Proprietor

M. No. 89060


Mar 31, 2010

1. We have audited the attached Balance Sheet of DEE KARTAVYA FINANCE LIMITED, New Delhi, as at 31st March, 2010 and also Profit & Loss Account and the cash flow statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

2. We conducted our audit in accordance with auditing standards generally accepted in India. Those Standard require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material miss-statement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

3. As required by the Companies (Auditors' Report) Order, 2003, issued by the Central Government of India in terms of Section 227 (4A) of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 & 5 of the said Order.

4. Further to our comments in the annexure referred to above, we report that :

i) We have obtained all the information and explanations, which to the best of our knowledge and belief were necessary for the purpose of our audit.

ii) In our opinion, proper books of Accounts as required by the law have been kept by the Company so far as appears from our examination of those books.

iii) The Balance Sheet, Profit and Loss Account and Cash Flow Statement referred to in this report are in agreement with the books of accounts.

iv) In our opinion, the Balance Sheet, Profit & Loss Account and Cash Flow Statement dealt with by this report, comply with the accounting standard referred to in Section 211 (3C) of the Companies Act, 1956.

v) On the basis of written representations from the directors of the company, taken on record by the Board of Directors, we report that none of the directors is disqualified as on March 31, 2010 from being appointed as a director in terms of clause (g) of sub-section (1) of Section 274 of the Companies Act, 1956.

vi) In our opinion and to the best of our information and according to the explanations given to us, they said accounts read with notes give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India:

a. In the case of Balance Sheet of the State of Affairs of the Company as at 31st March, 2010 and

b. In the case of Profit & Loss Account, of the Loss for the year ended on that date.

c. In the case of cash flow statement, of the cash flows for the year ended on that date.

Referred to in paragraph 3 our report of even date on the accounts for the year ended 31st March, 2010 of DEE KARTAVYA FINANCE LIMITED, NEW DELHI.

1. In respect of its Fixed Assets -

a. The company has maintained proper records showing full particulars including quantitative details and situation of Fixed Assets.

b. Fixed Assets have been physically verified by the management at reasonable intervals. No material discrepancies were noticed on such verification.

c. No substantial part of Fixed Assets has been disposed off during the year, and it has not affected the going concern.

2. In respect of its Inventories -

a. Physical verification of Inventory has been conducted at reasonable intervals by the Management.

b. Procedures for physical verification of inventory followed by the Management are reasonable and adequate in relation to the size of the Company and the nature of its business. There are no inadequacies in such procedures that should be reported.

c. Company is maintaining proper records of inventory. No material discrepancies were noticed on physical verification.

3. In respect of Loans granted and taken to/from parties covered in the register maintained u/s 301 of the Companies Act 1956 -

a. The company has not granted any secured or unsecured loans to companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956. Accordingly clause III(b) to III(d) of Paragraph 4 of the Order are not applicable to the Company for the current year.

b. N.A. whether the rate of Interest and other terms and conditions of loans given by the Company, secured or unsecured, are prima facie prejudicial to the interest of the Company.

c. N.A. whether receipts of the principal amount and interest are also regular.

d. N.A. if overdue amount is more than Rs. 1 Lac whether reasonable steps have been taken by the Company and recovery of the principal and interest.

e. The company has not taken any loans from the companies covered in the register maintained under section 301 of the Companies Act, 1956

f. In our opinion and according to information and explanations given to us, the rate of interest and other terms and conditions for such loans are prima facie prejudicial to the interest of the Company.

g. The Loans are repayable on demand. As informed, lenders have been demanded repayment of any such loans during the year, thus there has been no default on the part of the Company. The Loans given are interest free.

4. In respect of internal control -

In our opinion and according to information and explanations given to us, there are adequate internal control procedures commensurate with the size of the Company and nature of its business with regard to the purchase of inventory and fixed assets and for the sale. During the course of our audit, we have not observed any continuing failure to correct major weakness in internal controls.

5. In respect of contacts or arrangements need to be entered into a register maintained u/ s 301 of the Companies Act, 1956 -

a. In our opinion, and according to information and explanations given to us, we are of the opinion that the particulars of contracts or arrangements referred to in section 301 of the Companies Act 1956, have been entered in the Register required to be maintained under that section.

b. In our opinion, and according to information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the register maintained under section 301 of the Companies Act 1956, are made at price which is reasonable having regard to prevailing market prices at relevant time.

6. In respect of deposits from public -

The Company has not accepted any deposits from the public under section 58A and 58AA of the Companies Act, 1956, and the Companies (Acceptance of Deposits) Rules, 1975, during the year.

7. In respect of Internal Audit System -

In our opinion, the Company's internal audit system is commensurate with the size and the nature of its business.

8. In respect of maintenance of cost records -

We have broadly reviewed the books of accounts relating to material, labour and other items of cost maintained by the Company pursuant to the Rules made by the Central Government for the maintenance of cost records u/s 209 (i)(d) of the Companies Act 1956 and we are of the opinion that prima facie the prescribed accounts and records have been made and maintained.

9. In respect of statutory dues -

a. The company is regular in depositing with appropriate authorities undisputed statutory dues including Provident Fund, Investor Education Protection Fund, Employees State Insurance, Income-tax, Wealth Tax, Sale-tax, Service Tax, Custom Duty, Excise Duty, CESS and any other statutory due applicable to it;

b. According to the records of the company, there are no dues of income tax, wealth tax, sale-tax, custom duty, sales tax and CESS and excise duty, which have been deposited on account of any dispute.

10. In respect of Accumulated Losses and Cash Losses -

The accumulated losses of the company at the end of financial year are not more than fifty per cent of its net worth..

11. In respect of dues to financial institutions / banks / debentures-

In our opinion and according to information and explanations given to us, the company not defaulted in repayment of dues to financial institution, bank or debenture holders.

12. In respect of loans and advances granted on the basis of security-

The company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. In respect of provisions applicable to chit fund -

In our opinion and according to information and explanations given to us, the company is not a Chit Fund, Nidhi, Mutual Benefit Fund or Society. Accordingly the provisions of clause (xiii) of paragraph 4 of the Order are not applicable to the Company.

a. Not Applicable

b. Not Applicable

c. Not Applicable

d. Not Applicable

14. In respect of dealing/trading in shares, securities, debentures and other investments -

According to the information and explanations given to us, the company is not dealing or trading in shares, securities, debenture and other investments. Accordingly the provisions of Clause 4 (xiv) of the Order are not applicable to the Company.

15. In respect of guarantee given for loans taken by others -

On the basis of records examined by us and as per information provided by the Management, we are of the opinion that the company has given guarantees for loans taken by others from bank or financial institutions.

16. In respect of applications of term loans -

In our opinion, the term loan raised by the Company during the year has been applied for the purpose for which it was raised.

17. In respect of fund used -

Based on the overall examination of the Balance Sheet of the Company and a review of the consolidated Fund Flow statement for the year, we report that no funds raised on short term basis have been used for long-term investment. Similarly, no funds raised on long term basis have been used for short-term investment.

18. In respect of Preferential Allotment of Shares -

The Company has not made any Preferential Allotment of Shares to parties and Companies covered in the Register maintained u/s 301 of the Act, during the year.

19. In respect of securities created for debentures -

The company has not issued any debenture during the year. Therefore provisions of Clause (xix) of paragraph 4 of the order are not applicable to the Company.

20. In respect of end use of money raised by Public Issues -

The company has not raised any money through public issue. Hence requirement of item (xx) of paragraph 4 of the order is not applicable to the Company.

21. In respect of fraud -

According to the information and explanations provided to us, a fraud on or by the company has not been noticed or reported during the year.

For Sanjay Kumar Jindal & Co.

Chartered Accountants

Place: Jagadhri

Date: 23rd August 2010 Sanjay Jindal

Proprietor

M. No. 89060

 
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