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Auditor Report of Prime Industries Ltd.

Mar 31, 2014

We have audited the accompanying financial statements of PRIME INDUSTRIES LTD which comprise the Balance Sheet LTD, as at March 31, 2014, the Statement of Profit and Loss and the Cash Flow Statement for the year then ended, and a summary of the significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management' The Company's 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") (which continue to be applicable in respect of Section 133 of the Companies Act, 2013 in terms of General Circular 15/2013 dated 13th September, 2013 of the Ministry of Corporate Affairs) and in accordance with the accounting principles generally accepted in India. 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.

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 the 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, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the 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 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:

(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 Statement of Profit and Loss, of the profit of the Company for the year ended on that date; and

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

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2003 ("CARO" / "the Order") issued by the Central Government in terms of Section 227 (4A) 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 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 the Cash Flow Statement dealt with by this Report are in agreement with the books of account.

(d) In our opinion, the Balance Sheet, the Statement of Profit and Loss, and the Cash Flow Statement comply with the Accounting Standards notified under the Act (which continue to be applicable in respect of Section 133 of the Companies Act, 2013 in terms of General Circular 15/2013 dated 13th September ,2013 of the Ministry of Corporate Affairs)

(e) On the basis of the written representations received from the directors 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 Section 274(1)(g) of the Act. For Sukhminder Singh & Co. Chartered Accountants Place: Ludhiana Date: 30.05.2014 Firm Registration Number 016737N

ANNEXURE TO THE AUDITORS REPORT

(Referred to in paragraph 1 under `Report on Other Legal and Regulatory Requirements' section of our report of even date)

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

b) As explained to us, the management has physically verified these fixed assets during the year and no serious discrepancies have been noticed. In our opinion, the frequency of verification of fixed assets is reasonable. To the best of our knowledge, no material discrepancy has been noticed on verification.

c) No substantial part of the fixed assets has been disposed off during the year.

2. a) The inventory, which are held in physical form, has been verified during the year by the management and in our opinion the frequency of verification is reasonable.

b) In our opinion and according to the information and explanations given to us, the procedures of verification of inventory followed by the company are reasonable and adequate commensurate with the size of company and the nature of its business.

c) The company is maintaining proper record of inventory. The discrepancies noticed on verification between the physical inventory and book records were not material and the same have been properly dealt with the books of account.

3. In respect of loans, 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 Company has granted loan to 1 party & year end balance is 3.89 mn and maximum balance outstanding during the year was 53.17 mn. This loan is receivable on demand.

b) In our opinion and according to the information and explanations given to us, the rate of interest, wherever applicable and other terms and conditions are prima facie not prejudicial to the interest of the Company.

c) In respect of loans taken by the Company, these are repayable on demand and therefore the question of overdue amounts does not arise.

4. In our opinion and according to the information and explanation given to us during the course of audit, there are adequate internal control procedures commensurate with the size of company and the nature of its business with regard to purchase of inventory and fixed assets and for the sale of goods. Further on the basis of our examination of books and records of the company and according to information and explanations given to us, we have neither come across nor have been informed of any instance of major weaknesses in the aforesaid internal control procedures.

5. a) Based upon the audit procedures applied by us and according to the information and explanations given to us, we are of the opinion that the transactions required to be entered into the register maintained under section 301 of the Act, 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 register maintained under Section 301 of the Act and aggregating during the year to 5 lacs or more in respect of each party have been made at prices which are reasonable having regard to market prices for such transactions, prevailing at the relevant time, where such market prices are available.

6. According to the information and explanations given to us, the Company has not accepted deposits from the public during the period covered by our audit report. According to the information and explanation given to us, no order has been passed by the Company Law Board or the National Company Law Tribunal or the Reserve Bank of India or any Court or any other Tribunal in this regard in the case of the Company.

7. In our opinion, the company has an adequate system of internal audit which is commensurate with the size and nature of its business.

8. The Central Government has not prescribed the maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956, for any of the services rendered by the Company. Accordingly paragraph 4(viii) of the Order is not applicable to it.

9. a) According to the information and explanations provided to us, the Company has generally been regular in depositing with appropriate authorities undisputed statutory dues including provident fund, service tax, income tax, cess and other material statutory dues applicable to it and there are no dues payable in respect of Employees' State Insurance, Investor Education and Protection Fund, Excise duty, Custom Duty and Sales Tax.

b)There were no undisputed amounts payable in respect of income-tax, sales tax, service tax, wealth tax, custom duty, excise duty, cess and other material statutory dues in arrears as at March 31, 2014 for a period of more than six months from the date they became payable.

c) According to the information and explanations given to us, there are no dues of income tax, sales tax, service tax, wealth tax, custom duty, excise duty and cess which have not been deposited on account of any dispute.

10. The accumulated losses of company exceeds 50% of net worth as on 31.03.2014. The Company has not incurred any cash losses during the year.

11. In our opinion and according to the information and explanations given to us, the Company has no dues payable to banks or financial institutions and debenture holders.

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

13. The Company does not fall within the category of Chit Fund/ Nidhi/ Mutual Benefit Fund/ Society therefore, the provisions of paragraph 4 (xiii) of the Order are not applicable to the Company.

14. The Company is dealing or trading in shares, securities, debentures and other investments and maintaining proper records of transactions and contracts and also timely entries have been made therein. Shares, securities, debentures and other securities have been held by the Company in its own name except to the extent of the exemption, if any, granted under section 49 of the Act.

15. The company has not given any guarantee for loan taken by others from banks or financial institutions.

16. In our opinion and according to the information and explanations given to us, no term loans have been obtained during the year.

17. In our opinion and according to the information and explanations given to us, and on overall examination of the Balance Sheet of the Company, we report that funds raised by the Company on short term basis have not been used during the year for long term investments.

18. According to the information and explanations given to us, the Company has not made any preferential allotment of shares to parties and companies covered in the Register maintained under Section 301 of the Companies Act, 1956.

19. The Company has not issued any debentures during the year. Therefore, the provisions of paragraph 4 (xix) of the Order are not applicable to the Company.

20 During the year, the Company has not raised any money by way of a public issue. Accordingly, the provisions of paragraph 4(xx) are not applicable to it.

21. In our opinion and according to the information and explanations given to us, no material fraud on or by the Company has been noticed or reported during the year.

For Sukhminder Singh & Co. Chartered Accountants Firm Registration Number 016737N

Place: Ludhiana Sd/ Date: 30.05.2014 (Sukhminder Singh) Partner Membership No. 93100




Mar 31, 2013

We have audited the attached Balance Sheet of Prime Industries Limited, Malout Road, Abohar as at 31.03.2013 and the Statement of Profit & Loss and 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.

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 material misstatement. An audit includes examining, on 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.

1) As required by the Companies (Auditor''s Reports) Order 2003 issued by the Central Government of India in terms of sub- section,(4A) of section 227 of the Companies Act, 1956, we annex hereto a statement on the matters specified in paragraph 4 and 5 of the said order.

2) Further to our comments in the annexure referred in paragraph (1) above 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 accounts as required by law have been kept by the Company so far as it appears from our examination of such books.

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

iv) In our opinion the Balance Sheet and Statement of Profit And Loss and Cash Flow Statement comply materially with accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956, in so far as they apply to company.

v) Based on representation made by the directors and taken on record by the Board, we report that none of the directors is disqualified as on 31.3.2013 from being appointed as a director in terms of clause (g) of subsection (i) of section 274 of the Companies Act, 1956.

vi) In our opinion and to the best of our information and according to the explanation given to us, the Balance Sheet, Statement of Profit & Loss and Cash Flow Statement read with the other notes, thereon and attached there to give in the prescribed manner, the information required by the Act, and give respectively a true and fair view in conformity with the accounting principal generally accepted in India

a. In the case of the Balance Sheet, of the State of Affairs of the Company as at 31.03.2013

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

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

1. a) The Company has maintained proper records to show full particulars including quantitative details and situation of fixed assets.

b) As explained to us, the management has physically verified certain fixed assets during the year and no serious discrepancies have been noticed. In our opinion, the frequency of verification of fixed assets is reasonable. To the best of our knowledge, no material discrepancies have been noticed on verification.

c) The Company had discontinued the manufacturing operations in previous years and a substantial part of the Machinery/Building held for disposal has already been sold in the previous years. The Company is not a going concern with respect to manufacturing activities, however the company is going concern with respect to Securities/Real Estate business wherein it is presently involved.

2. a) The inventory has been physically verified during the year by the management and in our opinion the frequency of verification is reasonable.

b) In our opinion and according to the information and explanation given to us, the procedure of physical verification of inventory followed by the Company is reasonable and commensurate with the size of company and the nature of its business.

c) The Company is maintaining proper record of inventory. The discrepancies noticed on verification between the physical inventory and book records were not material and the same have been properly dealt with in the books of accounts.

3. In respect of loans, secured or unsecured, granted or taken by the companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956.

a) During the year, the Company has taken loan from one party , The outstanding balance at the end of the year was Rs. 1.34 Lacs Cr. (Previous year Rs.956.78 Lacs Cr.). The maximum amount involved during the year for Loan taken is Rs. 956.78 Lacs .

b) In our opinion and according to the information and explanation given to us, the rate of interest wherever applicable and other terms and conditions are not prima facie prejudicial to the interest of the Company.

c) In respects of loan granted to the Company these are repayable on demand and therefore the question of overdue amounts does not arise.

4. In our opinion, and according to the information and explanation given to us during the course of audit, there are adequate internal control procedures commensurate with the size of the Company and the nature of its business with regard to purchase of inventory and fixed assets and for the sale of goods. Further, on the basis of our examination of books and records of the Company, carried out in accordance with the generally accepted auditing practices in India, we have neither come across nor have we been informed of any instance of major weaknesses in the aforesaid internal control procedures.

5. a) Based upon the audit procedures applied by us and according to the information and explanation given to us, we are of the opinion that the transactions required to be entered into the register maintained under section 301 of the Act, 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 register maintained under Section 301 of the Act and aggregating during the year to Rupees five lacs or more in respect of each party have been made at prices which are reasonable having regard to market prices for such transactions, prevailing at the relevant time, where such market prices are available.

6. The Company has not accepted any deposits from public within the meaning of section 58A and 58AA of the Companies Act, 1956 and the Companies (Acceptance of Deposit) Rules, 1975.

7. In our opinion, the Company has an adequate system of internal audit which is Commensurate with the size and nature of its business.

8. As the Company has discontinued the manufacturing operation, maintenance of cost records prescribed by the Central Government under Section 209(1) (d) of the Companies Act, 1956 are not applicable.

9. The Company is regular in depositing the undisputed statutory dues including Provident Fund, Employees State Insurance, income Tax, Sales Tax, Wealth Tax, Custom'' Duty, Cess and other statutory dues with the appropriate authorities wherever applicable. No amount was outstanding for more than six months as on the date of Balance Sheet from the date they become payable. Disputed liability for Sale tax Assessment for 2002-03 of Rs 90.02 Lacs has already been settled in favour of company vide order dated 13 October 2010 of VaT Tribunal Punjab. As informed to us by management, the status of appeal by the department to higher authorities is not clear as no official notice has been received.

10. The accumulated losses of the Company at the end of the financial year exceed more than 50% of the Net Worth as on 31/03/2013. There are no cash losses during the current year.

11. According to the information and explanations given to us and as per books and records examined by us, the Company has not defaulted in repayment of dues to any financial institution or bank.

12. According to the information and explanations given to us, 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. The Company does not fall within the category of Chit fund/ Nidhi/ Mutual Benefit fund/Society and hence the related reporting requirements are not applicable.

14. The Company is dealing or trading in shares, securities debentures and other investments and maintaining proper records of transactions and contracts and also timely entries have been made therein. Shares, securities debentures and other securities have been held by the Company in its own name except to the extent of the exemption, if any, granted under section 49 of the Act.

15. The Company has not given any guarantee for loan taken by others from banks or financial institutions.

16. In our opinion, and according to the information and explanations given to us, there is no term loan raised during the year by the Company where end use has been stipulated by the lender.

17. According to the information and explanation given to us, and as per the books and records examined by us, as on the date of balance sheet, the fund raised by the Company on short term basis have not been applied for long term investments.

18. The Company has not made any preferential allotment of shares to parties and Companies covered in the register maintained under section 301 of the Companies Act, 1956.

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

20. The Company has not raised any money by way of public issues during the year.

21. During the course of our examination of books and records of the Company carried out in accordance with the generally accepted auditing practices in India we have neither come across any instance of fraud on or by the Company, noticed and reported during the year, nor have we been informed of such case by the management.

For Sukhminder Singh & Co.

Chartered Accountants

Place: Ludhiana Firm Registration Number 016737N

Date: 30.05.2013

Sd/-

(Chanchal Singh)

Partner

Membership No. 90835


Mar 31, 2012

We have audited the attached Balance Sheet of Prime Industries Limited, Malout Road, Abohar as at 31.03.2012 and the Statement of Profit & Loss and 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.

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 material misstatement. An audit includes examining, on 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.

1) As required by the Companies (Auditor''s Reports) Order 2003 issued by the Central Government of India in terms of sub- section,(4A) of section 227 of the Companies Act, 1956, we annex hereto a statement on the matters specified in paragraph 4 and 5 of the said order.

2) Further to our comments in the annexure referred in paragraph (1) above 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 accounts as required by law have been kept by the Company so far as it appears from our examination of such books.

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

iv) In our opinion the Balance Sheet and Statement of Profit And Loss and Cash Flow Statement comply materially with accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956, in so far as they apply to company.

v) Based on representation made by the directors and taken on record by the Board, we report that none of the directors is disqualified as on 31.3.2012 from being appointed as a director in terms of clause (g) of subsection (i) of section 274 of the Companies Act, 1956.

vi) In our opinion and to the best of our information and according to the explanation given to us, the Balance Sheet, Statement of Profit & Loss and Cash Flow Statement read with the other notes, thereon and attached there to give in the prescribed manner, the information required by the Act, & subject to our comments in paragraph 3 below give respectively a true and fair view in conformity with the accounting principal generally accepted in India :-

a. In the case of the Balance Sheet, of the State of Affairs of the Company as at 31.03.2012

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

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

3). Note No. 16.2 (a) & 16.3 regarding non-confirmation /non-reconciliation of certain debit/credit balances & valuation of investments. Consequential revenue impact, if any is not ascertainable.

ANNEXURE TO THE AUDITORS REPORT

(Referred to in paragraph (1) of our report of even date)

1. a) The Company has maintained proper records to show full particulars including quantitative details and situation of fixed assets.

b) As explained to us, the management has physically verified certain fixed assets during the year and no serious discrepancies have been noticed. In our opinion, the frequency of verification of fixed assets is reasonable. To the best of our knowledge, no material discrepancies have been noticed on verification.

c) The Company had discontinued the manufacturing operations in previous years and a substantial part of the Machinery/Building held for disposal has already been sold in the previous years. The Company is not a going concern with respect to manufacturing activities, however the company is going concern with respect to Securities/Real Estate business wherein it is presently involved.

2. a) The inventory has been physically verified during the year by the management and in our opinion the frequency of verification is reasonable.

b) In our opinion and according to the information and explanation given to us, the procedure of physical verification of inventory followed by the Company is reasonable and commensurate with the size of company and the nature of its business.

c) The Company is maintaining proper record of inventory. The discrepancies noticed on verification between the physical inventory and book records were not material and the same have been properly dealt with in the books of accounts.

3. In respect of loans, secured or unsecured, granted or taken by the companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956.

a) During the year, the Company has taken loan from one party , The outstanding balance at the end of the year was Rs. 956.78 Lacs Cr. (Previous year Rs. 14.68 Lacs Cr.). The maximum amount involved during the year for Loan taken is Rs. 956.78 Lacs .

b) In our opinion and according to the information and explanation given to us, the rate of interest wherever applicable and other terms and conditions are not prima facie prejudicial to the interest of the Company.

c) In respects of loan granted to the Company these are repayable on demand and therefore the question of overdue amounts does not arise.

4. In our opinion, and according to the information and explanation given to us during the course of audit, there are adequate internal control procedures commensurate with the size of the Company and the nature of its business with regard to purchase of inventory and fixed assets and for the sale of goods.

Further, on the basis of our examination of books and records of the Company, carried out in accordance with the generally accepted auditing practices in India, we have neither come across nor have we been informed of any instance of major weaknesses in the aforesaid internal control procedures.

5. a) Based upon the audit procedures applied by us and according to the information and explanation given to us, we are of the opinion that the transactions required to be entered into the register maintained under section 301 of the Act, 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 register maintained under Section 301 of the Act and aggregating during the year to Rupees five lacs or more in respect of each party have been made at prices which are reasonable having regard to market prices for such transactions, prevailing at the relevant time, where such market prices are available.

6. The Company has not accepted any deposits from public within the meaning of section 58A and 58AA of the Companies Act, 1956 and the Companies (Acceptance of Deposit) Rules, 1975.

7. In our opinion, the Company has an adequate system of internal audit which is Commensurate with the size and nature of its business.

8. As the Company has discontinued the manufacturing operation, maintenance of cost records prescribed by the Central Government under Section 209(1) (d) of the Companies Act, 1956 are not applicable.

9. The Company is regular in depositing the undisputed statutory dues including Provident Fund, Employees State Insurance, income Tax, Sales Tax, Wealth Tax, Custom'' Duty, Cess and other statutory dues with the appropriate authorities wherever applicable. No amount was outstanding for more than six months as on the date of Balance Sheet from the date they become payable. Disputed liability for Sale tax Assessment for 2002-03 of Rs 90.02 Lacs has already been settled in favour of company vide order dated 13 October 2010 of VAT Tribunal Punjab. As informed to us by management, the status of appeal by the department to higher authorities is not clear as no official notice has been received.

10. The accumulated losses of the Company at the end of the financial year do not exceed more then 50% of the Net Worth as on 31/03/2012. There are no cash losses during the current year.

11. According to the information and explanations given to us and as per books and records examined by us, the Company has not defaulted in repayment of dues to any financial institution or bank.

12. According to the information and explanations given to us, 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. The Company does not fall within the category of Chit fund/ Nidhi/ Mutual Benefit fund/Society and hence the related reporting requirements are not applicable.

14. The Company is dealing or trading in shares, securities debentures and other investments and maintaining proper records of transactions and contracts and also timely entries have been made therein. Shares, securities debentures and other securities have been held by the Company in its own name except to the extent of the exemption, if any, granted under section 49 of the Act.

15. The Company has not given any guarantee for loan taken by others from banks or financial institutions.

16. In our opinion, and according to the information and explanations given to us, there is no term loan raised during the year by the Company where end use has been stipulated by the lender.

17. According to the information and explanation given to us, and as per the books and records examined by us, as on the date of balance sheet, the fund raised by the Company on short term basis have not been applied for long term investments.

18. The Company has not made any preferential allotment of shares to parties and Companies covered in the register maintained under section 301 of the Companies Act, 1956.

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

20. The Company has not raised any money by way of public issues during the year.

21. During the course of our examination of books and records of the Company carried out in accordance with the generally accepted auditing practices in India we have neither come across any instance of fraud on or by the Company, noticed and reported during the year, nor have we been informed of such case by the management.

For Sukhminder Singh & Co.

Chartered Accountants

Place: Ludhiana Firm Registration Number 016737N

Date: 25.08.2012 Sd/-

(Chanchal Singh)

Partner

Membership No. 90835

 
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