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Auditor Report of Himalchuli Food Products Ltd.

Mar 31, 2014

We have audited the accompanying financial statements of HIMALCHULI FOOD PRODUCTS LTD ("the Company"), which comprise the Balance Sheet as at March 31, 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.

Management''s Responsibility for the Financial Statements

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.

Auditor''s 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 sufficient and appropriate to provide a basis for our audit opinion.

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, 2014;

(b) in the case of the Profit and Loss Account, of the profit 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.

Emphasis of Matter

The company has huge accumulated losses though marginally earned profit during the year. Further, the company is not engaged in trading and manufacturing activities during the year and has financial instability being short term loan payables. The ability of company to continue as a going concern is dependent upon the results of the management measures to meet the contingencies and implementation of those measures, its future profitability and its financial viability, on which we are unable to express any opinion presently.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor''s Report) Order, 2003 ("the Order") 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, 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of clause (g) of sub-section (1) of section 274 of the Companies Act, 1956.

ANNEXURE TO INDEPENDENT AUDITORS'' REPORT (Referred to in Paragraph I under the heading of ''Report on other Legal and Regulatory Requirements'' of our report of even date)

1. FIXED ASSETS :

a) As explained to us, there is no fixed assets of the company, hence question of maintaining quantitative details and situation of fixed assets and physical verification by management at reasonable frequency during the year does not arise.

2. INVENTORIES :

a) As explained to us, there is no inventory during the year; hence the question of physically verification by the management at reasonable frequency during the year does not arise.

3. In respect of loan, secured or unsecured, granted or taken by the company to / from companies, firms or other parties covered in the register maintained under section 301 of the companies Act, 1956 :

a) The following are the particulars of loans taken by the company;

Sr. Name of Party Relation with Company Amount rs No

1) Saheli vastra Udyog Company in which 29,90,000 Ltd. Director is interested

2) Omprakash R. Director 350,999 Agrawal



Name of Party Year End Balance Rs.

Saheli vastra Udyog 29,90,000

Omprakash R. Agrawal 280,999



b) The following are the particulars of loans given by the company;

Sr. Name of Party Relation with Company Amount Rs. Year End No Balance Rs.

1) Kay bee Tex-spin Ltd.Company in which 371,402 371,402 Director is interested

c) In our opinion and according to the information and explanations given to us, the rate of interest, wherever applicable and other terms and condition are not, prima facie, prejudicial to the interest of the company. The loan taken or granted by the company are interest free.

d) As informed to us, the company is regular in repaying the principal amounts as stipulated and has been regular in the payment of Interest, wherever applicable. The parties have repaid the principal amounts as stipulated and have been regular in the payment of interest, wherever applicable.

e) These loans taken or granted by the company are repayable on demand and mostly interest free and therefore, the question of overdue amounts does not arise.

4. INTERNAL CONTROL:

In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to fixed assets. During the course of our audit, no major weakness has been noticed in the internal controls.

5. IN RESPECT OF TRANSACTIONS COVERED U/S. 301 OF THE COMPANIES ACT, 1956:

a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to be entered into the register maintained under section 301 have been so entered.

b) In our opinion and according to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the registers maintained under Section 301 and exceeding the value of Five Lacs Rupees in respect of any party during the period have been made at prices which are reasonable having regard to prevailing market prices at the relevant time.

6. The company has accepted deposits in nature of current account transaction loan from corporate bodies and shareholders and directors and friends of the directors during the period and consequently, to that extent, the provisions of section 58A and 58AA of the Companies Act, 1956 and rules framed there under are in our opinion applicable. Such referred Deposits have been accepted in compliance with the provisions of section 58A & 58AA and rules framed there under.

7. In our opinion, the company has neither formal internal audit system nor the works was entrusted to an outside agency as such but its control procedures ensure reasonable commensurate with the size and nature of its business.

8. The central government has not prescribed maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956.

9. IN RESPECT OF STATUTORY DUES :

a) In our opinion and according to the records of the company, the company has no liabilities of Provident Fund & ESI.

b) According to the information and explanations given to us, no undisputed amounts payable in respect of income-tax, wealth-tax, sales-tax, custom duty and excise duty were outstanding, as at 31-03-2014 for a period of more than six months from the date they became payable.

c) According to the records of the company, there are no dues of sale-tax, income-tax, customs-tax / wealth-tax, excise duty / cess which have not been deposited on account of any dispute.

10. The company has accumulated losses at the end of the financial period and such loss are more than 50% of its net worth shown in the end of financial statements. Further, the company has not incurred Loss during the Financial Period covered by our audit. The company has not incurred Cash Losses in the current financial year.

11. In our opinion and according to the information and explanations given to us, no loans and advances have been granted on the basis of security by way of pledge of shares, debentures and other securities.

12. In our opinion and according to the information and explanation given to us, the nature of activities of the company does not attract special statute applicable to chit fund and nidhi / mutual / benefit fund/ societies.

13. The company has not undertaken any dealing / trading in shares, securities, debentures or other investments during the period. However, the company purchases investments with a view to hold such investments and earn income from dividend or interest thereon or with intension of strategic stack in sister concerns. In our opinion, this clause of CARO is not applicable to such investments of the company.

14. According to the information and explanation given to us, the company has not given any guarantee for loans taken by others from banks.

15. The company has not raised any term loan during the year.

16. According to the information and explanation given to us and on overall examination of the balance sheet of the company, we are of the opinion that there are no funds raised on short term basis that have been used for long term investment.

17. During the Period, the company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Act.

18. During the period covered by our audit report, the company has not issued any debentures.

19. The company has not raised any money by way of public issue during the period.

20. Based upon the audit procedures and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.

C. S. JARIWALA & CO Chartered Accountants FRN - 114906W

(ANUJ C. JARIWALA - PARTNER) Membership No. 109919 SURAT. May 28, 2014.


Mar 31, 2011

HIMALCHULI FOOD PRODUCTS LTD. formerly known as SAHELI We have audited the attached Balance Sheet of HIMALCHULI FOOD PRODUCTS LTD. LEASING AND INDUSTRIES LTD. as a. 31st MARCH, 2011 and also the Prom and Loss account for the period ended responsibility is to express an opinion on these financial statements based en our audit.

We conducted our audi, in accordance with auditing, standards generaly accepted in India. Those standards the material misstatement. Ah audit includes examininh, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accouning principle used and significant estimates made by management as well as evaluating the overall financial statements presentation. We believe that our audit provides a teasonable basis for our opinion.

The account of the company have been prepared on the basis that it is a going concern. The company has accumulated lossed which have been marginally reduced due to other income received during the year. Further, the company is not engaged in trading and manufacturing activities during the year and has financial instability been working capital borrowing from banks under settlement. The ability of commpany to continue as a going concern is dependant upon the results of the management measures to meet the contingencies and implementation of those measures, its future profitability and its financial viability, on which we are unable to express any opinion presently.

Further to our comments in this report and Notes -5 & 6 of Schedule. 'L' , we state 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 account as required by law have been Kept by the Company so far as appears from our examination of the books;

III) The Balance Sheet and Profit and Loss Account referred to in this report are in agreemen, with books of account;

IV) In our opion, the profit and Less Account and Balance Sheet comply with the Accounting Standards referred in sub-section (3C) of Section 211 of the Companies Act, 1956.

V) on the basis of written representations received from the directors of the company and taken on record by the board of directore of the company in terms of clause (g) of sub-section (1) of section 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 together with the Notes an Accounts and Significant Accounting Policies give the information required by the Companies ACt, 1956, in .he manner so required and subject to above with their corresponding effects on profit for the period and period end state of affairs to the extent flnancial effects of sued deviation there of also also give a true and fair view:-

a) In the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2011.

b) in the case of the Profit and Loss Account, of the PROFIT for the period ended on that date.

c) In the case of the Cash Flow Statement of the cash flow for the year ended on that date.

AS required by the Companies (Auditor' Report) Order 2003, issued by the Company Lew Board in harms of section 227 (4A) of the Companies Act, 1956 and on the basis 0. such checks as we considered appropriate and according to the information and explanation given to us during the course of our audit, we further report that:

1. FIXED ASSETS :

a) AS explained to us, there is no fixed assets of the company, hence question of maintaining quantitative details and situation of fixed assets and physical verification by management at reasonable frequency during the year does not arise.

2. INVENTORIES:

a) As explained to us, there is no inventory during the year; hence the question of physically vertication by the management at reasonable frequency during the year does not arise.

3. In respect of loan, secured or unsecured, granted or taken by the company to / companies, firms or other parties covered In the register maintained under section 301 of the companies Act. 1956 .

a) The following are the particulars of loans taken by the company;

Sr. Name of Party Relation with Company Amount Year End No. Rs. Balance Rs.

1) Ashadevi O. Relative of the Director 1670000 370000 Agarwal

2) Deepika M. Goel Relative of the Director 1970500 1970500

3) Manoj O. Goel Director 3314500 3314500

4) Omprakash R. Director 1880000 2150000 Agrawal

5) Rekha V.Goel Relative of the Director 1940000 1940000

6) Vivek O.Goel Director 1800000 1800000

7) Saheli Vastra Company in which Director 200000 323465 Udyog Ltd is interested

8) Kay Bee Tex- Company in which Director 1600000 1600000 Spin Ltd. is interested

b) The company has not granted any loan during the year.

c) our opinion and according to the information and explanations given to us, the rate of interest wherever applicable and other terms and condition are not, prima facie, prejudicial to the interest of the company. The loan taken or granted by the company are interest free.

d) As informed to us, the company is regular in repaying the principal amounts as stipulated and has been regular in the payment of interest, wherever applicable. The parties have repaid the principal amounts stipulated and have been regular in the payment of interest, wherever applicable.

e) These loans taken or granted by the company are repayable on demand and mostly interest free and therefore, the question of overdue amounts does not arise.

4. INTERNAL CONTROL: .

In our opinion and according to the information and explains given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to fixed assets. During the course of our audit, no major weakness has been noticed in the internal controls.

5. IN RESPECT OF TRANSACTIONS COVERED U/S, 301 OF THE COMPANIES ACT, 1956:

a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to be entered into the register maintained under section 301 have been so entered.

b) In our opinion and according to the information and explanations given to us, the transactions made pursuance of contracts or arrangements entered in the registers maintained under Section 301 and exceeding the value of Five Lacs Rupees in respect of any party during the period have been made prices which are reasonable having regard to prevailing market prices at the relevant time. , The company has accepted deposits in nature of current account transaction loan from corporate bodies and shareholders and directors and friends of the directors during the period and consequently, to that extent applicable. Such referred Deposits have been accepted in compliance with the provisions of section 58A and rules framed there under.

7. In our opinion, the company has neither formal internal audi, system nor the works was entrusted to an outside agency as such but its centrol procedures ensure reasonable commensurate with the size and nature business.

8. The central government has no, prescribed maintenance of cost records under Section 209 (1)(d) of the Companies Act, 1956.

9. IN RESPECT OF STATUTORY DUES:

a) In our opinion and according to the records of the comapny, the company has no liabilities of Provident Fund & ESI

b) According to the information and explanations given to us, no undisputed amounts payable in respect of income-tax, wealth-tax, salas-tax, custom duty and excise duty were outstanding. as a, 31-03.01 period of more than six months from the dale they became payable.

c) According to the records of the company, there are no dues of sale-tax incometax, customs-tax wealth-tax, excise duly / cess which have no, been deposited on account of any dispute.

10. The company has accumulated losses a, the end of the financial period and such loss are more than 50% of its during the Financial Period covered by our audi. The company has no. incurred any cash losses financial year and immediately preceding Financial Period.

11. Based on cur audit procedures and on the information and explanations given by the management, we are of the opinion that the company has defaulted in repayment of dues to banks and the cash credit facility of Union Bank of India, Udhna Branch, Surat, of Rs. 0.00 lacs (at balance sheet value excluding overdue interest) which became non-performing asset since 01-04-1998. The said loan is in process of settlement and the company has paid Rs.1.30 crores in F.Y.2010-11 towards the said liability.

12. In our opinion and according to the information and explanations given to us, no loans and advances have been granted on the basis of security by way of pledge of shares, debentures and other securities.

13. In our opinion and according to the information and explanation given to us, the nature of activities of the company does not attract special statute applicable to chit fund and nidhi / mutual / benefit fundi societies.

14. The company has no. undertaken any dealing / trading in shares, securities, debentures or other investments ' during the period. However, tha company purchases investments with a view to hold such investments and earn income from dividend or interest thereon or with intension of strategic stack in sister concerns. In our opinion. this clause of CARO is not applicable to such investments of the company.

15. According to the information and explanation given to us, the company has no. given an, guarantee for loans taken by others from banks.

16. The company has not raised any term loan during the year.

17. According to the information and explanation given to us and on overall examination of the balance sheet of the company, we are of the opinion that there are no funds raised on short term basis that have been used for long term investment.

18. During the Period, the company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Act.

19. During the period covered by our audit report, the company has not issued any debentures.

20. The company has no. raised any money by way of public issue during the period.

21. Based upon the audit procedures and information and explanations given by the management, we report thet no fraud on or by the company has been noticed or reported during the course of our audit.

For and on behalf of C. S. JARIWALA & CO Chartered Accountants FRN- 114906W ANUJ C. JARIWALA - PARTNER Membership No. 109919 SURAT-APRIL14.2011.


Mar 31, 2010

We have audited the attached Balance Sheet of HIMALCHULI FOOD PRODUCTS LTD. formerly known ass SAHELI LEASING AND INDUSTRIES LTD. as at 31st MARCH, 2010 and also the Profit and Loss account for the period ended on that date and annexed thereto. These financial statements are responsibility of the company's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of the 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 statements presentation. We believe that ;: our audit provides a reasonable basis for our opinion.

The accounts of the company have been prepared on the basis that it is a going concern. The company has accumulated losses which have been marginally reduced due to other income received during the year. Further, the company is not engaged in trading and manufacturing activities during the year and has financial instability being working capital borrowing from banks at age long NPAS. The ability of company to continue as a going concern is dependant upon the results of the management measures to meet the contingencies and implementation of those measures, its future profitability and its financial viability, on which we are unable to express any opinion presently.

Further to our comments in this report and Notes -6 of Schedule 'N',we state that:-

i) We have obtained ail 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 account as required by law have been kept by the Company so far as appears from our examination of the books;

iii) The Balance Sheet and Profit and Loss Account referred to in this report are in agreement with books of account;

iv) in our opinion, the Profit and Loss Account and Balance Sheet comply with the Accounting Standards referred in sub-section (3C) of Section 211 of the Companies Act, 1956.

v) On the basis of written representations received from the directors of the company and taken on record by the board of directors, we report that no director is disqualified as on March 31, 2010 from being appointed as director of the company 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 together with the Notes on Accounts and Significant Accounting Policies, give the information required by the Companies Act, 1956, in the manner so required and subject to above with their corresponding effects on the profit for the period and period end state of affairs to the extent the financial effects of such deviation thereof also give a true and fair view:-

a) In the case of the Balance Sheet, of the state of affairs of the Company as at March 31, 2010.

b) In the case of the Profit and Loss Account, of the PROFIT for the period ended on that date.

c) In the case of the Cash Flow Statement of the cash flow for the year ended on that date.

As required by the Companies (Auditors' Report) Order 2003, issued by the Company Law Board in terms of section 227 (4A) of the Companies Act, 1956 and on the basis of such checks as we considered appropriate and according to the information and explanation given to us during the course of our audit, we further report that:

1. FIXED ASSETS:

a) As explained to us, there is no fixed assets of the company, hence question of maintaining quantitative details and situation of fixed assets and physical verification by management at reasonable frequency during the year does not arise.

2. INVENTWTORIES :

a) As explained to us, there is no inventory during the year; hence the question of physically verification by the management at reasonable frequency during the year does not arise.

3. In respect of loan, secured or unsecured, granted or taken by the company to /from companies, firms or

other parties covered in the register maintained under section 301 of the companies Act, 1956 :

a) The following are the particulars of loans taken by the company



Sr. Name of Party Relation with Amount Rs. Year End No. Balance Rs. 1) Omprakash R. Agrawai Director 270000 270000

b) The company has not granted any loan during the year.

c) In our opinion and according to the information and explanations given to us, the rate of interest, wherever applicable and other terms and condition are not, prima facie, prejudicial to the interest of the company. The loan taken or granted by the company are interest free.

d) As informed to us, the company is regular in repaying the principal amounts as stipulated and has been regular in the payment of Interest, wherever applicable. The parties have repaid the principal amounts as stipulated and have been regular in the payment of interest, wherever applicable.

e) These loans taken or granted by the company are repayable on demand and mostly interest free and therefore, the question of overdue amounts does not arise.

4. INTERNAL CONTROL:

In our opinion and according to the information and explanations given to us, there are adequate internal control procedures commensurate with the size of the company and the nature of its business with regard to fixed assets. During the course of our audit, no major weakness has been noticed in the internal controls.

5. IN RESPECT OF TRANSACTIONS COVERED U/S. 301 OF THE COMPANIES ACT, 1956:

a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to be entered into the register maintained under section 301 have been so entered.

b) in our opinion and according to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the registers maintained under Section 301 and exceeding the value of Five Lacs Rupees in respect of any party during the period have been made at prices which are reasonable having regard to prevailing market prices at the relevant time.

6. The company has accepted deposits in nature of current account transaction loan from corporate bodies and shareholders and directors and friends of the directors during the period and consequently, to that extent, the provisions of section 58A and 58AA of the Companies Act, 1956 and rules framed there under are in our opinion applicable. Such referred Deposits have been accepted m compliance with the provisions of section 58A &.58AA and rules framed there under.

7. In our opinion, the company has neither formal internal audit system nor the works was entrusted to an.outside agency as such but its control procedures ensure reasonable commensurate with the size and nature-of its business

8. The central government has not prescribed maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956,

9. IN RESPECT OF STATUTORY DUES :

a) In our opinion and according to the records of the company, the company has no liabilities of Provident Fund & ESI.

b) According to the information and explanations given to us, no undisputed amounts payable in respect of income-tax, wealth-tax, sales-tax, custom duty and excise duty were outstanding, as at -31-03-2010 for a period of more than six months from the date they became payable.

c) According to the records of the company, there are no dues of sale-tax, income-tax, customs-tax / wealth-tax, excise duty / cess which have not been deposited on account of any dispute.

10. The company has accumulated losses at the end of the financial period and such loss are more than 50% of its net worth shown in the end of financial statements. Further, the company has incurred profit of Rs.1,17 lacs during the Financial Period covered by our audit. The company has not incurred any cash losses in the current financial year and immediately preceding Financial Period.

11. Based on our audit procedures and on the information and explanations given by the management, we are of the opinion that the company has defaulted in repayment of dues to banks. The cash credit facility of Union Bank of India, Udhna Branch, Surat, of Rs. 27.18 lacs (at balance sheet value excluding overdue interest) became non-performing asset since 01-04-1998.

12. In our opinion and according to the information and explanations given to us, no loans and advances have been granted on the basis of security by way of pledge of shares, debentures and other securities.

13. In our opinion and according to the information and explanation given to us, the nature of activities of the company does not attract special statute applicable to chit fund and nidhi / mutual / benefit fund/ societies.

14. The company has not undertaken any dealing / trading in shares, securities, debentures or other investments during the period. However, the company purchases investments with a view to hold such investments and earn income from dividend or interest thereon or with intension of strategic stack in sister concerns. In our opinion, this clause of CARO is not applicable to such investments of the company.

15. According to the information and explanation given to us, the company has not given any guarantee for loans taken by others from banks.

16. The company has not raised any term loan during the year,

17. According to the information and explanation given to us and on overall examination of the balance sheet of the company, we are of the opinion that there are no funds raised on short term basis that have been used for long term investment.

18. During the Period, the company has not made any preferential allotment of shares to parties and companies covered in. the register maintained under Section 301 of the Act.

19. During the period covered by our audit report, the company has not issued any debentures, 20.:

20. The company has not raised any money by way of public issue during the period.

21. Based upon the audit procedures and information and explanations given by the management, we report that no fraud on or by the company has been noticed or reported during the course of our audit.

For and on behalf of C. S. JARIWALA & CO Chartered Accountants FRN-114906W ANUJ C. JARIWALA - PARTNER Membership No. 109919 SURAT-APRIL 26, 2010.

 
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