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Auditor Report of Ratan Glitter Industries Ltd.

Mar 31, 2013

I have audited the accompanying financial statements of RATAN GLITTER INDUSTRIES LIMITED, 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.

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.

My responsibility is to express an opinion on these financial statements based on our audit. I conducted our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of India. Those Standards require that I 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.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

In my opinion and to the best of my information and according to the explanations given to me, 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 accepted in India:

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

b) in the case of the Profit and Loss Account, of the LOSS for

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

b) in my opinion proper books of account as required by law have been kept by the Company so far as appears from my 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 ofaccount.

d) in my 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.

The Annexure referred to in paragraph 1 of the My Report of even date to the members of Ratan Glitter Industries Limited, on the accounts of the company for the year ended 31st March, 2013.

On the basis of such checks as I considered appropriate and according to the information and explanation given to me during the course of my audit, I report that:

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

(b) As explained to me, fixed assets have been physically verified by the management at reasonable intervals; no material discrepancies were noticed on such verification.

(c) In my opinion and according to the information and explanations given to me, no fixed asset has been disposed during the year and therefore does not affect the going concern assumption.

2. (a) As explained to me, inventories have been physically verified during the year by the management at reasonable intervals.

(b) In my opinion and according to the information and explanations given to me, the procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the size of the company and the nature of its business.

(c) In my opinion and on the basis of my examination of the records, the Company is generally maintaining proper records of its inventories. No material discrepancy was noticed on physical verification of stocks by the management as compared to book records.

3. (a) According to the information and explanations given to me and on the basis , of my examination of the books of account, the Company has not granted any loans, secured or unsecured, to companies, firms or other parties listed in the register maintained under Section 301 of the Companies Act, 1956. Consequently, the provisions of clauses iii (b), iii(c) and iii (d) of the order are not applicable to the Company.

(e) According to the information and explanations given to me and on the basis of my examination of the books of account, the Company has taken loans from companies, firms or other parties listed in the register maintained under Section 301 of the Companies Act, 1956. The balance outstanding at 31st March,2013 was R. 20;76,91,849/-.

(f) In my opinion and according to the information and explanation given to me, the rate of interest and other terms and conditions of the loan taken by the company are not prejudicial to the interest of the company.

4. In my opinion and according to the information and explanations given to me, there is generally an adequate internal control procedure commensurate with the size of the company and the nature of its business, for the purchase of inventories & fixed assets and payment for expenses & for sale of goods. During the course of our audit, no major instance of continuing failure to correct any weaknesses in the internal controls has been noticed.

5. a) Based on the audit procedures applied by me and according to the information and explanations provided by the management, the particulars of contracts or arrangements referred to in section 301 of the Act have been entered in the register required to be maintained under that section.

b) As per information & explanations given to me and in my opinion, the transaction entered into by the company with parties covered u/s 301 of the Act are reasonable in nature and as per the regular course of business.

6. The Company has not accepted any deposits from the public covered under section 58A and 58AA of the Companies Act, 1956 excepting the unsecured loans taken from shareholders of the company as well as from others in respect which the relevant provisions of section 58A of the companies Act 1956 or RBI directives have not been complied with,

7. As per information & explanations given by the management, the Company has an internal audit system commensurate with its size and the nature of its business.

8. As per information & explanation given by the management, maintenance of cost records has been prescribed by the Central Government under clause (d) of sub-section (1) of section 209 of the Act and I am of the opinion that prima facie the prescribed accounts and records have Rs.3wd maintained. /

9. (a) According to the records of the company, undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees'' State Insurance, income-tax, Sales-tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty, cess to the extent applicable and any other statutory dues have generally been regularly deposited with the appropriate authorities. According to the information and explanations given to us there were no outstanding statutory dues as on 31st of March, 2013 for a period of more than six months from the date they became payable except service Tax of R. 1,66,102/- and Provident Fund ofR. 5,87,130/-.

(b) According to the information and explanations given to me, there is no amounts payable in respect of income tax, wealth tax, service tax, sales tax, customs duty and excise duty which have not been deposited on account of any disputes.

10. The Company has accumulated loss and has incurred cash losses during the financial year covered by my audit but not in the immediately preceding financial year.

11. Based on our audit procedures and on the information and explanations given by the management, I am of the opinion that, the Company has defaulted in repayment of dues to Bank of baroda on its term loan and cash credit facility and they have declared the company as IMPA as per information given by the management and there are no dues to any financial institution or-debenture holders.

12. According to the information and explanations given to me, the Company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other securities.

13. The Company is not a chit fund or a nidhi /mutual benefit fund/society. Therefore, the provision of this clause of the Companies (Auditor''s Report) Order, 2003 (as amended) is not applicable to the Company.

14. According to information and explanations given to me, the Company is not trading in Shares, Mutual funds & other Investments and hence the requirements of Para 4(xiv) are not applicable to the company.

15. According to the information and explanation^ givejglEEage, the Company has not given any guarantees for loan taken b^^^eiT^rrm^^bank ok financial institution. ((if miimfjai i

16. Based on our audit procedures and on the information given by the management, I report that the company has not raised any term loans during the year.

17. Based on the information and explanations given to me and on an overall examination of the Balance Sheet of the Company as at 31st March, 2013, I report that no funds raised on short-term basis have been used for long-term investment by the Company.

18. Based on the audit procedures performed and the information and explanations given to us by the management, we report that the Company has not made any preferential allotment of shares during the year.

19. The Company has no outstanding debentures during the period under audit.

20. The Company has not raised any money by public issue during the year.

21. Based on the audit procedures performed and the information and explanations given to me, I report that no fraud on or by the Company has been noticed or reported during the year, nor have we been informed of such case by the management.

For Jayesh Sheth & Co.

Chartered Accountants

FRN:119586W

Vjayjg Sh A.Sheth

(Proprietor)

Membership No.: 107076

Place: Mumbai

Date: 30th May, 2013.


Mar 31, 2012

I have audited the attached Balance Sheet of RATAN GLITTER INDUSTRIES LTD. Mumbai, as at 31st March 2012 and also the Profit and Loss Account 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 report.

1) 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 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.

2) As required by the Companies (Auditor''s Report) Order, 2003 issued by the Central Government of India in terms of Sub-section (4A) of Section 227 of the Companies Act, 1956, we enclose in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said Order.

3) Further to our comments in the Annexure referred to in paragraph 2 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 purposes 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 those books.

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

(iv) In our opinion, the Balance Sheet, the Profit and Loss Account and Cash Flow Statement dealt with by this report comply with the accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956;

(v) On the basis of written representations received from the directors, as on 31st March, 2012, and taken on record by the Board of Directors, we report that none of the directors is disqualified as on 31st March 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 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;

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

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

ANNEXURE REFERRED TO IN PARAGRAPH 3 OF OUR REPORT OF EVEN DATE

4. As required by the Companies'' (Auditors Report) Order, 2003 and according to the information and explanations given to us during the course of the audit and on the basis of such checks as were considered appropriate, 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, the assets have been physically verified by the management in accordance with a phased programme of verification, which in our opinion is reasonable, considering the size and the nature of its business. The frequency of verification is reasonable and no material discrepancies have been noticed on such Physical verification.

(c) During the year the Company has not disposed off a substantial part of its fixed assets.

ii)

a) The inventories have been physically verified by the management during the year at reasonable intervals.

b) The procedures of physical verification of the inventories followed by the management are reasonable and adequate in relation to the size of the Company and nature of its business.

c) The Company has maintained proper records of inventories and discrepancies noticed on Physical verification of inventories as compared to book records was not material;

iii)

a) The Company has not granted any loans to companies, firms or other parties covered in the register maintained section 301 of the Companies Act, 1956;

b) Since the company has not granted any loans as referred to in clause 4 (ii) (a) above, the requirement of this clause regarding interest rates etc is not applicable;

c) Since the company has not granted any loans as referred to in clause 4 (iii) (a) above, the requirement of this clause regarding payment of principal and interest etc is not applicable;

d) Since the company has not granted any loans as referred to in clause 4 (iii) (a) above, the requirement of this clause regarding recovery of overdue amount etc is not applicable;

e) The Company has taken loans in the earlier years and also during the year from the parties covered in the register maintained under section 301 of the Act. During the year it has taken additional loans from two such parties. In all including the past loans, there are four loans from such parties having aggregate balance of Rs. 19,39,07,021/- as at the year end.

f) The rate of interest or other terms and conditions in respect of unsecured loans taken by the Company, are in our opinion, prima facie not prejudicial to the interest of the Company.

g) In respect of such loans taken by the Company, where stipulation have been made, they have generally repaid the principal amounts as stipulated and have been regular in payment of interest, where applicable;

iv) There are adequate internal control systems commensurate with size of the Company and the nature of its business with regard to purchase of inventories, fixed assets and for the sale of goods and services. During the course of audit, no continuing failure to correct major weakness has been noticed in these internal controls.

v)

a) The transactions made in pursuance of contracts or arrangements, that need to be entered in the register maintained section 301 of the Companies Act, 1956 have been recorded in the register;

b) In our opinion and according to the information and explanation given to us, the transactions so entered in the register maintained under section 301 of the Companies Act, 1956 have been tnade at prices which are reasonable having regard to the prevailing market price at the relevant time;

vi) As informed to us, the Company has not accepted deposits within the meaning of the provisions of Sections 58A and 58AA of the Companies (Acceptance of Deposits) Rules, 1975 excepting the unsecured loans taken from the shareholders of the Company as well as from others, in respect of which the relevant provisions of section 58A of the Companies Act 1956 or RBI directives, have not been complied with;

vii) There are adequate internal control systems commensurate with size of the Company and the nature of its business with regard to purchase of inventories, fixed assets and for the sale of goods. During the course of audit, no continuing failure to correct major weakness has been noticed in these internal controls;

viii) We have been informed that the Company has not been prescribed by the Central Government for maintenance of cost records under section 209(1 )(d) of the Companies Act, 1956;

ix)

a) According to the records of the Company, the Company is regular in depositing undisputed statutory dues including Income Tax, Sales Tax, Service Tax and other applicable statutory dues with the appropriate authorities. However there are no dues on account of Provident fund. Employees State Insurance Fund, Investor Education and Protection Fund, Wealth Tax, Customs and Excise Duty and Cess for the year under review. According to the information and explanations given to us, there are no undisputed amounts payable in respect of such statutory dues which have remained outstanding as at 31s1 March, 2012 for a period of more than six months from the date they became payable;

b) There are no disputed Sales Tax, or Income Tax dues or service tax dues with the Company. There are no dues on account of Custom/ Wealth Tax/ Excise Duty & Cess Duty;

x) The Company has accumulated losses but has not incurred cash losses in the current financial year and in the immediately preceding financial year.

xi) The Company has defaulted in repayment of its dues to bank of baroda on its term loan and they have declared the company as NPA as per the information given by the management and there are no dues to any financial institution or debenture holders;

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, Nidhi or Mutual Benefit Fund/ Societies are not applicable to the Company;

xiv) The Company is not dealing or trading in shares, securities, debentures or other investments and hence the requirements of Para 4(xiv) are not applicable to the company;

xv) According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from banks and financial institutions;

xvi) According to the information and explanations to us, the term loans have been applied for the purpose for which they were raised;

xvii) On the basis of our examination of the Cash Flow statement, the funds raised on short term basis have not been used for long-term investments and vice versa.

xviii) 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 during the year;

xix) The Company has not issued any debenture during the year.

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

xxi) On the basis of our examination and according to the information and explanations given to us, no fraud, on or by the Company, has been noticed or reported during the year.

Place: Mumbai

Date: 7th September,2012

FOR JAYESH SHETH & CO.

CHARTERED ACCOUNTANTS

(JAYESH SHETH)

PROPRIETOR


Mar 31, 2010

I have audited the attached Balance Sheet of RATAN GLITTER INDUSTRIES LTD. Mumbai, as at 31st March 2010 and also the Profit and Loss Account and Cash Flow Statement for the year ended on that date annexed thereto. These financial statements are the responsibility of the Companys management. Our responsibility is to express an opinion on these financial statements based on our audit report.

1) 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 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.

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

3) Further to our comments in the Annexure referred to in paragraph 2 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 purposes 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 those books.

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

(iv) In our opinion, the Balance Sheet, the Profit and Loss Account and Cash Flow Statement dealt with by this report comply with the accounting standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956;

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

(vii) In our opinion and to the best of our information and according to the explanations given to us, the said accounts 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;

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

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



ANNEXURE REFERRED TO IN PARAGRAPH 3 OF OUR REPORT OF EVEN DATE

4. As required by the Companies (Auditors Report) Order, 2003 and according to the information and explanations given to us during the course of the audit and on the basis of such checks as were considered appropriate, 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, the assets have been physically verified by the management in accordance with a phased programme of verification, which in our opinion is reasonable, considering the size and the nature of its business. The frequency of verification is reasonable and no material discrepancies have been noticed on such Physical verification.

(c) During the year the Company has not disposed off a substantial part of its fixed assets.

ii)

a) The inventories have been physically verified by the management during the year at reasonable intervals.

b) The procedures of physical verification of the inventories followed by the management are reasonable and adequate in relation to the size of the Company and nature of its business.

c) The Company has maintained proper records of inventories and discrepancies noticed on Physical verification of inventories as compared to book records was not material;

iii)

a) The Company has not granted any loans to companies, firms or other parties covered in the register maintained section 301 of the Companies Act, 1956;

b) Since the company has not granted any loans as referred to in clause 4 (ii) (a) above, the requirement of this clause regarding interest rates etc is not applicable;

c) Since the company has not granted any loans as referred to in clause 4 (iii) (a) above, the requirement of this clause regarding payment of principal and interest etc is not applicable;

d) Since the company has not granted any loans as referred to in clause 4 (iii) (a) above, the requirement of this clause regarding recovery of overdue amount etc is not applicable;

e) The Company has taken loans in the earlier years and also during the year from the parties covered in the register maintained under section 301 of the Act. During the year it has taken additional loans from two such parties. In all including the past loans, there are Six loans from such parties having aggregate balance of Rs. 13,83,71,653/- as at the year end.

f) The rate of interest or other terms and conditions in respect of unsecured loans taken by the Company, are in our opinion, prima facie not prejudicial to the interest of the Company.

g) In respect of such loans taken by the Company, where stipulation have been made, they have generally repaid the principal amounts as stipulated and have been regular in payment of interest, where applicable;

iv) There are adequate internal control systems commensurate with size of the Company and the nature of its business with regard to purchase of inventories. fixed assets and for the sale of goods and services. During the course of audit, no continuing failure to correct major weakness has been noticed in these internal controls.

v)

a) The transactions made in pursuance of contracts or arrangements, that need to be entered in the register maintained section 301 of the Companies Act, 1956 have been recorded in the register;

b) In our opinion and according to the information and explanation given to us, the transactions so entered in the register maintained under section 301 of the Companies Act, 19.56 have been made at prices which are reasonable having regard to the prevailing market price at the relevant time;

vi) As informed to us, the Company has not accepted deposits within the meaning of the provisions of Sections 58A and 58AA of the Companies (Acceptance of Deposits) Rules, 1975 excepting the unsecured loans taken from the shareholders of the Company as well as from others, in respect of which the relevant provisions of section 58A of (he Companies Act 1956 or RBI directives, have not been complied with;

vii) Since the paid up capital and reserves of the Company have been below Rs. 50 Lacs and the turnover of the Company during last three consecutive years is below Rs.5 Crores the requirement of commenting upon the system of Internal Audit is not applicable;

viii) We have been informed that the Company has not been prescribed by the Central Government for maintenance of cost records under section 209(1 )(d) of the Companies Act, 1956;

ix)

a) According to the records of the Company, the Company is regular in depositing undisputed statutory dues including Income Tax, Sales Tax, Service Tax and other applicable statutory dues with the appropriate authorities. However there are no dues on account of Provident fund, Employees State Insurance Fund, Investor Education and Protection Fund, Wealth Tax, Customs and Excise Duty and Cess for the year under review. According to the information and explanations given to us, there are no undisputed amounts payable in respect of such statutory dues which have remained outstanding as at 31s March, 2010 for a period of more than six months from the date they became payable;

b) There are no disputed Sales Tax, or Income Tax dues or service tax dues with the Company. There are no dues on account of Custom/ Wealth Tax/ Excise Duty & Cess Duty;

x) The Company has no accumulated losses and has not incurred cash losses in the current financial year and in the immediately preceding financial year.

xi) The Company has not defaulted in repayment of its dues to a bank and there are no dues to any financial institution or debenture holders;

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, Nidhi or Mutual Benefit Fund/ Societies are not applicable to the Company;

xiv) The Company is not dealing or trading in shares, securities, debentures or other investments and hence the requirements of Para 4(xiv) are not applicable to the company;

xv) According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from banks and financial institutions;

xvi) According to the information and explanations to us, the term loans have been applied for the purpose for which they were raised;

xvii) On the basis of our examination of the Cash Flow statement, the funds raised on short term basis have not been used for long-term investments and vice versa.

xviii) 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 during the year;

xix) The Company has not issued any debenture during the year;

xx) The Company has not raised any money by way of public issues during the year;

xxi) On the basis of our examination and according to the information and explanations given to us, no fraud, on or by the Company, has been noticed or reported during the year.

For JAYESH SHETH & CO.,

CHARTERED ACCOUNTANTS,



(JAYESH SHETH)

PROPRIETOR

Place: Mumbai

Date: 14th August, 2010



 
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