Mar 31, 2014
We have audited the accompanying financial statements of Shreevatsaa
Finance & Leasing Limited ("the Company"), which comprise the Balance
Sheet as at March 31st, 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 31st, 2014;
b) in the case of the Statement of 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.
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 31st, 2014, and taken on record by the Board of Directors,
none of the directors is disqualified as on March 31st, 2014, 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.
ANNEXURE TO THE AUDITORS'' REPORT
1 (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) All the assets have been physically verified by the management
during the year and there is a regular programme of verification which,
in our opinion, is reasonable having regard to the size of the company
and the nature of its assets. No material discrepancies were noticed on
such verification.
(c) According to the information and explanation provided and on
examination of Books of Accounts, the company has not disposed off any
part of fixed assets during the year.
2 (a) The Company is dealing in shares and securities which has been
verified by the management from time to time from the demat account and
other records of the company.
(b) 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) The company is maintaining proper records of inventory. There were
no discrepancies noticed on verification between the physical stocks
and the book records.
3 (a) There are three parties listed in the register maintained under
section 301 of the Companies Act, 1956, to whom the Company has granted
Loan. The maximum amount involved during the year was Rs. 387.00 Lacs
(P.Y. 667.00 Lacs ) and the year end balance of such loan was Rs.
383.50 Lacs (P.Y 387.00 Lacs).
(b) In our opinion, the rate of interest and other terms and conditions
on which loan has been granted to party listed in the register
maintained under section 301 of the Companies Act, 1956 are not, prima
facie, prejudicial to the interest of the company.
(c) The party is repaying the loan as stipulated but as the loan has
been given on interest free basis therefore there is no question of
repayment of interest.
(d) There is no overdue amount of loans granted to companies, firms or
other parties listed in the register maintained under section 301 of
the Companies Act, 1956.
(e) The Company has not taken any Loans Secured or Unsecured from the
other companies listed in the register maintained under section 301 of
the Companies Act, 1956, hence clause iii (e) to (g) of paragraph 4 of
the Companies (Auditors'' Report) Order 2003 as amended by Companies
(Auditors'' Report) Order 2004 are not applicable.
4 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 purchases of inventory, fixed assets and with
regard to the sale of goods and services. During the course of our
audit, we have not observed any continuing failure to correct major
weaknesses in internal controls.
5 (a) According to the information and explanations given to us, we are
of the opinion that the transactions that need to be entered into the
register maintained under section 301 of the Companies Act, 1956 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 of arrangements entered in the register maintained under
section 301 of the Companies Act, 1956 in respect of any party during
the year have been made at prices which are reasonable having regard to
prevailing market prices at the relevant time.
6 As per the information and explanation given to us and as per our
examination of books of accounts, the company has not taken any
deposit, hence there is no contravention of the provisions of Section
58A, 58AA or any other relevant provisions of the Companies Act, 1956.
7 In our opinion, the company has an internal audit system commensurate
with the size and nature of its business.
8 The Central Government has not prescribed the maintenance of cost
records in respect of the Company under section 209 (1) (d) of the
Companies Act, 1956.
9 (a) The company is regular in depositing with appropriate authorities
undisputed statutory dues including provident fund, investor education
protection fund, employees'' state insurance, income tax, sales tax,
wealth tax, service tax, custom duty, excise duty, Cess and other
material statutory dues applicable to it. (b) According to the
information and explanations given to us, no undisputed amounts payable
in respect of income tax, wealth tax, sales tax, service tax, custom
duty, excise duty and Cess were in arrears, as at 31.03.2014 for a
period of more than six months from the date they became payable.
10 In our opinion, the company does not have any accumulated losses as
at the year end. The company has not incurred cash losses during the
financial year covered by our audit and in the immediately preceding
financial year.
11 In our opinion and according to the information and explanations
given to us, the company has not taken any loan from the financial
institution, bank or debenture holders.
12 According to the information and explanations given to us, the
company has not granted loan and advances on the basis of security by
way of pledge of shares, debentures and other securities.
13 In our opinion, the company is not a chit fund or a Nidhi/ mutual
benefit fund/society. Therefore, the provisions of clause xiii (a) to
(d) of the Companies (Auditor''s Report) Order, 2003 as amended by
Companies (Auditor''s Report) (Amendment) Order, 2004 are not applicable
to the company.
14 The company is dealing in shares, securities, debentures and other
investments. All the records for the transactions and contracts with
proper entries, have been made. All the shares, securities, debentures
and other investments have been held by the company, in its own name.
15 As per the explanation and as per the records of the company, no
guarantee has been given by the company for loans taken by others.
16 In our opinion and as per the records of the company, the company
has not taken any term loans.
17 According to the information and explanations given to us, and on an
overall examination of the balance sheet of the company, we report that
no funds raised on short-term basis have been used for long term
investments.
18 According to the information and explanations given to us and as per
the records of the company, no allotment of preferential shares have
been made during the year to the parties and companies covered in the
register maintained under section 301 of the Companies Act, 1956.
19 During the period covered by our audit report, the company has not
issued any debentures requiring report under this clause.
20 No public issue has been made by the company during the financial
year.
21 According to the information and explanations given to us, no fraud
on or by the company has been noticed or reported during the course of
our audit.
For Tandon & Mahendra
Chartered Accountants
FRN: 003747C
Sd/-
(Mahendra Nath)
(Partner)
M. No. 072826
Place: Kanpur
Date: 27.05.2014
Mar 31, 2011
1. We have audited the attached Balance Sheet of M/s Shree Vatsaa
Finance & Leasing Ltd. as at 31sl March, 2011, the related Profit &
Loss Account and Cash Flow Statement for the year ended on that date
and annexed thereto, which we have signed under reference to this
report. These financial statements are the responsibility of the
management of the Company. Our responsibility is to express an opinion
on these financial statements based on our audit.
2. We conducted our audit in accordance with auditing standards
generally accepted in India. Those 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 the management, as well as evaluating the overall financial
statements presentation. We believe that our audit provides a
reasonable basis for our opinion.
3. As required by the Companies (Auditor's Report) Order, 2003 as
amended by Companies (Auditor's Report) (Amendment) Order, 2004
issued by the Central Government in terms of sub-section (4A) of
Section 227 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, we enclose in the annexure a statement on the
matters specified in the paragraph 4 and 5 of the said order.
4. Further to our comments in the annexure referred to above, we
report that:
i) We have obtained all the information and explanation 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 appears from the examination of
those books;
iii) The Balance Sheet, Profit & Loss Account, and Cash Flow Statement
dealt with by this report are in agreement with the books of accounts.
iv) In our opinion, the Balance Sheet, Profit & Loss Account and Cash
Flow Statement dealt with by this report comply with the applicable
Accounting Standards referred to in Sub-Section (3C) of Section 211 of
the Companies Act, 1956; .
v) On the basis of written representation received from the Directors,
as on 31st March, 2011 and taken on record by the Board of Directors of
the Company, we report that none of the Directors' is disqualified as
on 31st March, 2011 from being appointed as a director in terms of
clause (g) of Sub-section (1) of section 274 of the Companies Act, 1956.
vi) In our opinion and to the best of our information and according to
the explanation given to us, the Balance Sheet, Profit & Loss Account
and Cash Flow Statement together with the notes thereon and attached
thereto give in the prescribed manner the information required by the
Companies Act, 1956 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, 2011.
b) In the case of Profit & Loss Account, of the Loss of the company for
the year ended on that date.
c) In the case of Cash Flow Statement, of the Cash Flow during the year
ended on that date.
ANNEXURE TO TEH AUDITORS REPORT
1 (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b) All the assets have been physically verified by the management
during the year and there is a regular programme of verification which,
in our opinion, is reasonable having regard to the size of the company
and the nature of its assets. No material discrepancies were noticed on
such verification.
(c) According to the information and explanation provided and on
examination of Books of Accounts, the company has not disposed off any
part of fixed assets during the year.
2 (a) The inventory of shares has been physically verified during the
year by the management. In our opinion, the frequency of verification
is reasonable.
(b) 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) The company is maintaining proper records of inventory. There were
no discrepancies noticed on verification between the physical stocks
and the book records.
3 (a) There are three parties covered U/s 301 of the Companies Act,
1956 to which the company has granted loan. The maximum amount involved
during the year was Rs. 125.00 Lacs and year end balance of such
parties was Rs. 105.00 Lacs.
(b) In our opinion, the rate 6f interest and other terms and conditions
on which loan has been granted to party listed in the register
maintained under section 301 of the Companies Act, 1956 are not, prima
facie, prejudicial to the interest of the company.
(c) The party is repaying the loan as stipulated but as the loan has
been given on interest free basis therefore there is no question of
repayment of interest.
(d) There is no overdue amount of loans granted to companies, firms or
other parties listed in the register maintained under section 301 of
the Companies Act, 1956.
(e) The Company has not taken any Loans Secured or Unsecured from the
other companies listed in the register maintained Under section 301 of
the Companies Act, 1956, hence clause iii (e) to (g) of paragraph 4 of
the Companies (Auditors' Report) Order 2003 as amended by Companies
(Auditors' Report) Order 2004 are not applicable.
4 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 purchases of inventory, fixed assets and with
regard to the sale of goods and services. During the course of our
audit, we have not observed any continuing failure to correct major
weaknesses in internal controls.
5 (a) According to the information and explanations given to us, we are
of the opinion that the transactions that need to be entered into the
register maintained under section 301 of the Companies Act, 1956 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 of
arrangements entered in the register maintained under section 301 of
the Companies Act, 1956 in respect of any party during the year have
been made at prices which are reasonable having regard to prevailing
market prices at the relevant time.
6 As per the information and explanation given to us and as per our
examination of books of accounts, the company has not taken any
deposit, hence there is no contravention of the provisions of Section
58A. 58AA or any other relevant provisions of the Companies Act, 1956.
7 In our opinion, the company has an internal audit system commensurate
with the size and nature of its business.
8 The Central Government has not prescribed the maintenance of cost
records in respect of the company under section 209(a) of the Companies
Act, 1956.
9 (a) The company is regular in depositing with appropriate authorities
undisputed statutory dues including provident fund, investor education
protection fund, employees' state insurance, income tax, sales tax,
wealth tax, service tax, custom duty, excise duty, Cess and other
material statutory dues applicable to it.
(b) According to the information and explanations given to us, no
undisputed amounts payable in respect of income tax, wealth tax, sales
tax, service tax, custom duty, excise duty and Cess were in arrears, as
at 31.03.2011 for a period of more than six months from the date they
became payable.
10 In our opinion, the company does not have any accumulated losses as
at the year end. The company has incurred cash losses during the
financial year covered by our audit but had not incurred cash losses in
the immediately preceding financial year.
11 In our opinion and according to the information and explanations
given to us, the company has not taken any loan from the financial
institution, bank or debenture holders.
12 According to the information and explanations given to us, the
company has not granted loan and advances on the basis of security by
way of pledge of shares, debentures and other securities.
13 In our opinion, the company is not a chit fund or a nidhi/ mutual
benefit fund/society. Therefore, the provisions of clause xiii (a) to
(d) of the Companies (Auditor's Report) Order, 2003 as amended by
Companies (Auditor's Report) (Amendment) Order, 2004 are not
applicable to the company.
14 In our opinion, the company is not dealing in or trading in shares,
securities, debentures and other investments. Accordingly, the
provisions of clause 4(xiv) of the Companies (Auditor's Report)
Order, 2003 as amended by Companies (Auditor's Report)(Amendment)
Order, 2004 are not applicable to the company.
15 As per the Explanation and as per the records of the company, no
guarantee has been given by the company for loans taken by others.
16 In our opinion and as per the records of the company, the company
has not taken any term loans.
17 According to the information and explanations given to us, and on an
overall examination of the balance sheet of the company, we report that
no funds raised on short-term basis have been used for long term
investments.
18 According to the information and explanations given to us and as per
the records of the company, no allotment of preferential shares have
been made during the year to the parties and companies covered in the
register maintained under section 301 of the Companies Act, 1956.
19 During the period covered by our audit report, the company has not
issued any debentures requiring report under this clause.
20 No public issue has been made by the company during the financial
year.
21 According to the information and explanations given to us, no fraud
on or by the company has been noticed or reported during the course of
our audit.
Dated : 30st August, 2011 For Tandon & Mahendra
Place : Kanpur Chartered Accountants
FR No. 003747C
Mashendra Nath
Partner
Mem No. 72826
Mar 31, 2010
1. We have audited the attached Balance Sheet of M/s Shree Vatsaa
Finance & Leasing Ltd. as at 31st March, 2010, the reated Profit &
Loss Account and Cash Flow Statement for the year ended on that date
and annexed thereto, which we have signed under reference to this
report. These financial statements are the responsibility of the
management of the Company. Our responsibility is to express an opinion
on these financial statements based on our audit.
2. We conducted our audit in accordance with auditing standards
generally accepted in India. Those 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 the management, as well as evaluating the overall financial
statements presentation. We believe that our audit provides a
reasonable basis for our opinion.
3. As required by the Companies (Auditors Report) Order, 2003 as
amended by Companies (Auditors Report) (Amendment) Order, 2004 issued
by the Central Government in terms of sub-section (4A) of Section 227
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, we enclose in the annexure a statement on the matters
specified in the paragraph 4 and 5 of the said order.
4. Further to our comments in the annexure referred to above, we
report that:
i) We have obtained all the information and explanation 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 appears from the examination of
those books;
iii) The Balance Sheet, Profit & Loss Account and Cash Flow Statement
dealt with by this report are in agreement with the books of accounts.
iv) In our opinion, the Balance Sheet, Profit & Loss Account and Cash
Flow Statement dealt with by this report comply with the applicable
Accounting Standards referred to in Sub-Section (3C) of Section 211 of
the Companies Act, 1956;
v) On the basis of written representation received from the Directors,
as on 31st March, 2010 and taken on record by the Board of Directors of
the Company, we report that none of the Directors is disqualified as
on 31st March, 2009 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 explanation given to us, the Balance Sheet, Profit & Loss Account
and Cash Flow Statement together with the notes thereon and attached
thereto give in the prescribed manner the information required by the
Companies Act, 1956 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 & Loss Account, of the Profit of the company
for the year ended on that date.
c) In the case of Cash Flow Statement, of the Cash Flow during the year
ended on that date.
ANNEXURE TO THE AUDITORS REPORT
1 (a) The company has maintained proper records showing full
particulars including quantitative details and situation of fixed
assets.
(b)All the assets have been physically verified by the management
during the year and there is a regular programme of verification which,
in our opinion, is reasonable having regard to the size of the company
and the nature of its assets. No material discrepancies were noticed
on such verification.
(c)According to the information and explanation provided and on
examination of Books of Accounts, the company has not disposed off any
part of fixed assets during the year.
2 (a) The inventory of shares has been physically verified during the
year by the management. In our opinion, the frequency of verification
is reasonable.
(b) 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) The company is maintaining proper records of inventory. There were
no discrepancies noticed on verification between the physical stocks
and the book records.
3 (a) There is one party covered U/s 301 of the Companies Act, 1956 to
which the company has granted loan. The maximum amount involved during
the year was Rs. 20.00 Lacs and year end balance of such parties was
Rs. 20.00 Lacs.
(b) In our opinion, the rate of interest and other terms and conditions
on which loan has been granted to party listed in the register
maintained under section 301 of the Companies Act, 1956 are not, prima
facie, prejudicial to the interest of the company.
(c) The party is repaying the loan as stipulated but as the loan has
been given on interest free basis therefore there is no question of
repayment of interest.
(d) There is no overdue amount of loans granted to companies, firms or
other parties listed in the register maintained under section 301 of
the Companies Act, 1956.
(e) The Company has not taken any Loans Secured or Unsecured from the
other companies listed in the register maintained under section 301 of
the Companies Act, 1956, hence clause iii (e) to (g) of paragraph 4 of
the Companies (Auditors Report) Order 2003 as amended by Companies
(Auditors Report) Order 2004 are not applicable.
4 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 purchases of inventory, fixed assets and with
regard to the sale of goods and services. During the course of our
audit, we have not observed any continuing failure to correct major
weaknesses in internal controls.
5 (a) According to the information and explanations given to us, we are
of the opinion that the transactions that need to be entered into the
register maintained under section 301 of the Companies Act, 1956 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 of
arrangements entered in the register maintained under section 301 of
the Companies Act, 1956 in respect of any party during the year have
been made at prices which are reasonable having regard to prevailing
market prices at the relevant time.
6 As per the information and explanation given to us and as per our
examination of books of accounts, the company has not taken any
deposit, hence there is no contravention of the provisions of Section
58A. 58AA or any other relevant provisions of the Companies Act, 1956.
7 In our opinion, the company has an internal audit system commensurate
with the size and nature of its business.
8 The Central Government has not prescribed the maintenance of cost
records in respect of the
Company under section 209 (1) (d) of the Companies Act, 1956.
9 (a) The company is regular in depositing with appropriate authorities
undisputed statutory dues including provident fund, investor education
protection fund, employees state insurance, income tax, sales tax,
wealth tax, service tax, custom duty, excise duty, Cess and other
material statutory dues applicable to it.
(b) According to the information and explanations given to us, no
undisputed amounts payable in respect of income tax, wealth tax, sales
tax, service tax, custom duty, excise duty and Cess were in arrears, as
at 31.03.2010 for a period of more than Six months from the date they
became payable.
10 In our opinion, the company does not have any accumulated losses as
at the year end. The company has not incurred cash losses during the
financial year covered by our audit but had incurred cash losses in the
immediately preceding financial year.
11 In our opinion and according to the information and explanations
given to us, the company has not taken any loan from the financial
institution, bank or debenture holders.
12 According to the information and explanations given to us, the
company has not granted loan and advances on the basis of security by
way of pledge of shares, debentures and other securities.
13 In our opinion, the company is not a chit fund or a nidhi/ mutual
benefit fund/society. Therefore, the provisions of clause xiii (a) to
(d) of the Companies (Auditors Report) Order, 2003 as amended by
Companies (Auditors Report) (Amendment) Order, 2004 are not applicable
to the company.
14 In our opinion, the company is not dealing in or trading in shares,
securities, debentures and other investments. Accordingly, the
provisions of clause 4(xiv) of the Companies (Auditors Report) Order,
2003 as amended by Companies (Auditors Report)(Amendment) Order, 2004
are not applicable to the company.
15 As per the Explanation and as per the records of the company, no
guarantee has been given by the company for loans taken by others.
16 In our opinion and as per the records of the company, the company
has not taken any term loans.
17 According to the information and explanations given to us, and on an
overall examination of the balance sheet of the company, we report that
no funds raised on short-term basis have been used for long term
investments.
18 According to the information and explanations given to us and as per
the records of the company, no allotment of preferential shares have
been made during the year to the parties and companies covered in the
register maintained under section 301 of the Companies Act, 1956.
19 During the period covered by our audit report, the company has not
issued any debentures requiring report under this clause.
20 No public issue has been made by the company during the financial
year.
21 According to the information and explanations given to us, no fraud
on or by the company has been noticed or reported during the course of
our audit.
For Tandon & Mahendra
Chartered & Accountants
(FR No. 003747C)
(Mahendra Nath)
Partner
Mem. No. 72826
Date : 31.08.2010
Place : Kanpur