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Auditor Report of Trishakti Electronics & Industries Ltd.

Mar 31, 2014

We have audited the accompanying financial statements of TRISHAKTI ELECTRONICS & INDUSTRIES LIMITED which comprise the Balance Sheet as at 31st March, 2014, the statement of Profit & 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 of the Company in accordance with the Accounting Standards referred to in sub-section (3C) of section 211 of the Companies Act, 1956 read with the general circular 15/2013 dated 13th September, 2013 of the Ministry of Corporate Affairs in respect of section 133 of the Companies Act, 2013. 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 disclosures in the financial statements. The procedures selected depend on the auditors'' 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 entity''s internal control. 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.

Opinion

In our opinion and to the best of our information and according to the explanations given to us, the financial statements subject to significant accounting policies and other notes thereon 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 31st March 2014,

b. In the case of the statement of Profit & Loss of the "Profit" of the Company for the year ended 31st March, 2014 and

c. In the case of 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 (Auditors'' 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:

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

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

iii) The Balance Sheet, statement of Profit & 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, Statement of Profit & Loss and Cash Flow Statement comply with the Accounting Standards referred to in sub-section (3C) of Section 211 of the Companies Act, 1956 read with the general circular 15/2013 dated 13th September, 2013 of the Ministry of Corporate Affairs in respect of section 133 of the Companies Act, 2013.

v) On the basis of written representation received from the directors as on March 31, 2014, and taken on record by the Board of Directors, none of the directors is disqualified as on March 31, 2014, from being appointed as a director in terms of Clause (g) of Sub-section (1) of Section 274 of the Companies Act, 1956.

vii) 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 INDEPENDENT AUDITORS'' REPORT

To the members of TRISHAKTI ELECTRONICS & INDUSTRIES LIMITED

Referred to Para I of our Report on Other Legal and Regulatory Requirements For the Year ended 31st March, 2014

1 a) The Company has maintained proper records showing full particulars including Quantitative details and situation of its Fixed Assets.

b) During the year, the management has physically verified the fixed assets of the company. The discrepancies noticed on such verification were not material and have been properly dealt with in the books of account.

c) Fixed Assets disposed off during the year were not substantial and therefore it does not affect the company as a going concern.

2 a) The management has conducted physical verification of inventory at the yearend/during the year. In our opinion, the frequency of verification is reasonable

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

c) In our opinion and according to the information and explanations given to us and on the basis of our examination of records of inventory, the company is maintaining proper records of inventory except stores & spare parts which have been issued to department as & when purchased. The discrepancies noticed on physical verification of inventory as compared to book records were not material and have been properly dealt with in the books of account.

3 a) The company has not granted loan to any party covered in the register maintained under section 301 of the Companies Act, 1956.

b) The company has taken advances from five parties covered in the Register maintained under section 301 of the Companies Act, 1956 aggregating to Rs. 121.00 lakhs, maximum balance outstanding at any time during the year and closing balance of such loan as on 31st March, 2014 was Rs. 83.00 lakhs and Rs. Nil respectively.

c) There is no overdue amount of advances taken from the companies, firm and other parties listed in the register maintained under section 301 of the Companies Act, 1956.

d) The rate of interest and terms & conditions on which advances have been taken from such parties are not primafacie prejudicial to the interest of the company.

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 for purchase of inventory & fixed assets and for sale of fixed assets, goods & services. Further on the basis of our examination of the books and records of the company and according to the information and explanations given to us, we have neither come across nor have been informed of any continuing failure to correct major weakness in the aforesaid internal control procedures.

5 a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, we are of the opinion that the transactions that need to be entered into the register maintained under Section 301 of the Companies Act, 1956 have been so entered.

b) In our opinion and according to the information & explanations given to us, no transaction has been made in pursuance of contracts or arrangements entered in to the register maintained under section 301 of the Companies Act, 1956 exceeding the value of Rupees five lacs in respect of any party during the year.

6 In our opinion and according to the information and explanations given to us, the company has not accepted deposits from the public and therefore, the directives issued by the Reserve Bank of India and the provisions of sections 58A and 58AA of the Companies Act, 1956 and Rules thereunder are not applicable to the company.

7 The Company does not have formal internal audit. However internal check commensurates with its size and the nature of its business.

8 The Central Government has not prescribed the maintenance of Cost Records under clause (d) of Sub-section (1) of Section 209 of the Companies Act, 1956.

9 a) In our opinion and according to the information and explanations given to us, the company is generally regular in depositing undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax, Custom Duty, Service Tax, Excise Duty, Cess and any other statutory dues with the appropriate authorities where applicable. There are no arrears of aforesaid statutory dues as at the last day of the financial year and outstanding for a period of six months from the date they became payable, except Service Tax Payable Rs. 1,80,352 and Investor Education and Protection Fund Rs. 76,140.

b) There are no cases of non deposit with appropriate authorities of disputed dues of Sales Tax, Income Tax, Custom Duty, Service Tax, Wealth Tax, Excise Duty and Cess except:

Name of the Statute Nature of Dues Amount (Rs.) Period to which amount is related

Income Tax Short Term Capital 3,23,720 2008-09 Gains not allowed

Name of the Statute Forum where the dispute is pending

Income Tax Pending with Assessing Officer

10 The company has no accumulated losses at the end of the financial year. It has neither incurred cash losses in the financial year under report nor in the preceding financial year.

11 The company has not borrowed money from banks or financial institutions or against debenture hence the question of default in payment of dues does not arise.

12 According to the information and explanations given to us, 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 provisions of any Special Statute applicable to Chit Fund, Nidhi or Mutual Benefit Fund / Societies are not applicable to the Company.

14 In respect of dealing or trading in shares, securities, debentures and other investments, the company is maintaining proper records for transactions and contracts and timely entries have been made therein. The shares, Securities, Debentures and other investments are held by the company in its own name.

15 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.

16 The company has not obtained term loans during the financial year.

17 According to the information and explanations given to us and on an overall examination of the balance sheet of the company, in our opinion, fund raised on short term basis have prima facie, not been used during the year for long term investments.

18 The company has not made any preferential allotment of shares to parties and companies covered in the Registers maintained under Section 301 of the Companies Act, 1956.

19 No debentures have been issued by the Company hence the question of creating security in respect thereof does not arise.

20 During the period, the Company has not raised money by Public Issue.

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

For Dangi Jain & Company Chartered Accountants Firm Registration No. 308108E

Kolkata (S.K. Dangi) Dated : the 30th day of May, 2014 Partner Membership No. 12529


Mar 31, 2012

We have audited the attached Balance sheet of TRISHAKTI ELECTRONICS & INDUSTRIES LIMITED as at 31st March, 2012, Statement of Profit & Loss and Cash Flow Statement for the year ended on that date annexed thereto. These financial statements are responsibility of the company's management. Our.

responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in India. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of 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.

As required by the Companies (Auditors' Report) Order, 2003, (as amended) issued by the Government of India in term of sub-section (4A) of section 227 of the Companies Act, 1956 of India (the "Act") and on the basis of such checks of the books and records as we considered appropriate and according to the information and explanations given to us, we set out in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said order. ,

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

2 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.

3 The Balance Sheet, Statement of Profit & Loss & Cash Flow Statement of the Company read with the

* report are in agreement with the Books of Account.

4 In our opinion, the Balance Sheet, Statement of Profit & Loss and Cash Flow Statement comply with the Accounting Standards referred to in section 211 (3C) of the Companies Act, 1956 to the extent applicable. .

5 On the basis of written representations received from the directors of the company, we report that no director is disqualified as on 31st March, 2012 from being appointed as a director of the company under clause (g) of sub section (I) of section 274 of the Companies Act, 1956.

6 In our opinion and to the best of our information and according to the explanations given to us, the said account subject to Note no. 7 for diminution in the value of Investments and other Notes appearing thereon 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: _

i) In the case of Balance Sheet of the State of affairs of the Company as at 31 st March, 2012,

ii) In the case of Statement of Profit & Loss for the "Profit" for the year ended on that date.

iii) In the case of Cash Flow Statement for the Cash Flows of the Company for the year for the year ended on that date. -

, ANNEXURE TO THE AUDITORS' REPORT TO THE MEMBERS

OF

TR1SHAKTI ELECTRONICS & INDUSTRIES LIMITED REFERRED TO IN PARAGRAPH 3 OF OUR REPORT .

1 a) The Company has maintained proper records showing full particulars including Quantitative details

and situation of its Fixed Assets. '

b) During the year, the management has physically verified the fixed assets of the company. The discrepancies noticed on such verification were not material and have been properly dealt with in the books of account.

c) The company has not disposed off any fixed assets during the year.

2 a) The management has conducted physical verification of inventory at the year end/during the year.

In our opinion, the frequency of verification is resonable

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

c) In our opinion and according to the information and explanations given to us and on the basis of our examination of records of inventory,the company is maintaining proper records of inventory except stores & spare parts which have been issued to department as & when purchased. The discrepancies noticed on physical verification of inventory as compared to book records were not material and have been properly dealt with in the books of account.

3 a) The company has not granted loan to any party covered in the register maintained under section -301 of the Companies Act, 1956.

b) The company has taken loans from two parties covered in the Register maintained under section 301 of the Companies Act, 1956 aggregating to Rs. 9.75 lacs, maximum balance outstanding at - any time during the year and closing balance of such loan as on 31st March, 2012 was Rs. 9.75 lacs and Rs. Nil respectively.

c) There is no overdue amount of loan taken from the companies, firm and other parties listed in the register maintained under section 301 of the Companies Act, 1956.

d) The rate of interest and terms & conditions on which loans have been taken from such parties are . not primafacie prejudicial to the interest of the company.

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 for purchase of inventory & fixed assets and for sale of goods & services. Further on the basis of our examination of the books and records of the company and according to the

information and explanations given to us, we have neither come across nor have been informed of any continuing failure to correct major weakness in the aforesaid internal control procedures.

5 a) Based on the audit procedures applied by us and according to the information and explanations

provided by the management, we are of the opinion that the transactions that need to be entered into the register maintained under Section 301 of the Companies Act, 1956 have been so entered.

b) In our opinion and according to the information & explanations given to us, no transaction has been made in pursuance of contracts or arrangements entered in to the register maintained under section 301 of the Companies Act, 1956 exceeding the value of Rupees five lacs in respect of any party during the year.

6 In our opinion and according to the information and explanations given to us, the company has not 'accepted deposits from the public and therefore, the directives issued by the Reserve Bank of India and the provisions of sections 58A and 58AA of the Companies Act, 1956 and Rules . thereunder are not applicable to the company. .

7 The Company d,oes not have formal internal audit. However internal check commensurates with its size and the nature of its business,

8 The Central Government has not prescribed the maintenance of cost Records under clause (d) of

Sub-section (1) of Section 209 of the Companies Act, 1956.

9 a) In our opinion and according to the information and explanations given to us, the company is

generally regular in depositing undisputed statutory dues including Provident Fund, Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax, Custom Duty, Service Tax, Excise Duty, Cess and any other statutory dues with the appropriate authorities where applicable. There are no arrears of aforesaid statutory dues as at the last day of the financial year and outstanding for a period of six months from the date they became payable.

b) There are no cases of non deposit with appropriate authorities of disputed dues of Sales Tax, Income Tax, Custom Duty, Service Tax, Wealth Tax, Excise Duty and Cess except:

Name of the Nature of Dues Amount Period to which Forum where the dispute is Statute (Rs.) amount is related pending

income Tax Advance Tax Pending with assessing not allowed officer

10 The company has no accumulated losses at the end of the financial year. It has neither incurred cash losses in the financial year under report nor in the preceding financial year.

11 The company has not borrowed money from banks or financial institutions or against debenture hence the question of default in payment of dues does not arise.

12 According to the information and explanations given to ue, 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 provisions of any Special Statute applicable to Chit Fund, Nidhi or Mutual Benefit Fund / Societies are not applicable to the Company.

14 In respect of dealing or trading in shares, securities, debentures and other investments, the company . is maintaining proper records for transactions and contracts and timely entries have been made therein. The shares, Securities, Debentures and other investments are held by the company in its own name.

15 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.

16 The company has not obtained term loans during the financial year.

17 According to the information and explanations given to us and on an overall examination of the balance sheet of the company, in our opinion, fund raised on short term basis have prima facie, not been used during the year for long term investments.

18 The company has not made any preferential allotment of shares to parties and companies covered in the Registers maintained under Section 301 of the Companies Act, 1956.

19 No debentures have been issued by the Company hence the question of creating security in respect thereof does not arise.

20 During the period, the Company has not raised money by Public Issue.

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

Registered Office : By Order of the Board of Directors

2, Clive Ghat Street, _

Room No. 8 & 9,2nd Floor, Kolkata-700 001. .

Dated: 31st day of July ,2012 (RAMESH JHANWAR)

Director


Mar 31, 2010

We have audited the attached Balance sheet of TRISHAKTI ELECTRONICS & INDUSTRIES LIMITED, as at 31st March, 2010 and the Profit & Loss Account & Cash Flow Statement for the year ended on that date annexed thereto. These financial statements are responsibility of the companys 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 include 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.

As required by the Companies (Auditors Report) Order, 2003, (as amended) issued by the Government of India in term of sub-section (4A) of section 227 of the Companies Act, 1956 of India (the "Act" ) and on the basis of such checks of the books and records as we considered appropriate and according to the information and explanations given to us, we set out in the Annexure a statement on the matters specified in paragraphs 4 and 5 of the said order.

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

2 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.

3 The Balance Sheet and the Profit & Loss Account of the Company read with the report are in agreement with the Books of Account.

4 In our opinion, the Balance Sheet and the Profit & Loss Account complies with the Accounting Standards referred to in section 211 (3C) of the Companies Act, 1956 to the extent applicable.

5 On the basis of representations received from the directors of the company, we report that no director is disqualified from being appointed as a director of the company under clause (g) of sub section (I) of section 274 of the Companies Act, 1956.

6 In our opinion and to the best of our information apd according to the explanations given to us, the said account subject to Notes numbers l(v), l(vii), 2 and 14 for accounting of retirement benefits, claims, non provision of short fall in the value in investments and keyman insurance on payment basis and other "Notes" appearing thereon 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:

In the case of Balance Sheet of the State of affairs of the Company as at 31st March, 2010,

In the case of Profit & Loss Account for the "Profit" for the year ended on that date and

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

ANNEXURE TO THE AUDITORS REPORT TO THE MEMBERS REFERRED TO IN PARAGRAPH 3 OF OUR REPORT

1 a) The Company has maintained proper records showing full particulars including Quantitative details and situation of its Fixed Assets.

b) During the year, the management has physically verified the fixed assets of the company. The discrepancies noticed on such verification were not material and have been properly dealt with in the books of account.

c) During the year, company has not disposed off any of the fixed assets.

2 a) The management has conducted physical verification of inventory at the year end/during the year. In our opinion, the frequency of verification is resonable

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

c) In our opinion and according to the information and explanations given to us and on the basis of our examination of records of inventory,the company is maintaining proper records of inventory except stores & spare parts which have been issued to department as & when purchased. The discrepancies noticed on physical verification of inventory as compared to book records were not material and have been properly dealt with in the books of account.

3 a) i). The company has not granted loans to any party covered in the register maintained under section 301 of the Companies Act, 1956.

ii). The company has taken loans from six parties covered in the Register maintained under section 301 of the Companies Act, 1956 aggregating to Rs.40,81,521/-, maximum balance outstanding at any time during the year and closing balance of such loan as on 31st March, 2010 were Rs. 31,81,521/- and Rs. Nil respectively.

b) As per information and explanations given by the management,the rate of interest and other terms and conditions on which loans have been taken from companies and other parties are not, prima facie, prejudicial to the interest of the company.

c) There is no overdue amount of loan taken from the companies and other parties listed in the register maintained under section 301 of the Companies Act, 1956.

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 for the purchase of inventory and for sale of goods and services. Further on the basis of our examination of the books and records of the company, and according to the information and explanations given to us, we have neither come across nor have been informed of any continuing failure to correct major weaknesses in the aforsaid internal control procedures.

5 a) Based on the audit procedures applied by us and according to the information and explanations provided by the management, we are of the opinion that the particulars of contract or arrangement referred to section 301 of the Act that need to be entered into the register maintained under Section 301 have been so entered. b) In our opininon and according to the information & explanations given to us, no transaction has been made in pursuance of contracts or arrangements entered in to the register maintained under section 301 of the Act and exceeding the value of Rupees five lacs in respect of any party during the year.

6 In our opinion and according to the information and explanations given to us, the company has not accepted deposits from the public and therefore, the provisions of section 58A, 58AA or any other relevant provisions of the Companies Act, 1956 and Rules thereunder are not applicable to the company.

We are informed by the mangement that no order has been passed by the Company Law Board, National Company Law Tribunal or Reserve Bank of India or any Court or any other Tribunal.

7 The Company has no formal internal audit system, However internal control commensurates with its size and the nature of its business.

8 The Central Government has not prescribed the maintenance of Cost Records under clause (d) of Sub- section (1) of 209 of the Companies Act, 1956.

9 a) In our opinion and according to the information and explanations given to us, the company is generally regular in depositing undisputed statutory dues including Investor Education and Protection Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty, Cess and any other statutory dues except Provident Fund with the appropriate authorities where applicable. There are no arrears of aforesaid statutory dues as at the last day of the financial year and outstanding for a period of six months from the date they became payable. b) There are no cases of non deposit with appropriate authorities of disputed dues of Sales Tax, Income Tax, Wealth Tax, Service Tax, Custom Duty, Excise Duty and Cess.

10 The company has no accumulated losses at the end of the financial year and it has not incurred cash losses in the financial year under report and in the immediately preceding year.

11 The company has not borrowed money from banks, financial institutions against debenture and hence the question of default in payment of dues does not arise.

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 provisions of any Special Statute applicable to Chit Fund, Nidhi or Mutual Benefit Fund / Societies are not applicable to the Company.

14 In respect of* dealing or trading in shares, securities, debentures and other investments, the company is maintaining proper records for transactions and contracts and timely entries have been made therein. The shares, Securities, Debentures and other investments are held by the company in its own name.

15 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.

16 The company has not obtained term loans during the financial year.

17 According to the information and explnations given to us and on an overall examination of the balance sheet of the company, in our opinion, fund raised on a short term basis have not been used for long term investments.

18 The company has not made any preferential allotment of shares to parties and companies covered in the registers maintained under Section 301 of the Companies Act, 1956.

19 No debentures have been issued by the Company and hence the question of creating security in respect thereof does not arise.

20 During the period, the Company has not raised money by Public Issue.

21 During the course of our examination of the books and records of the company, carried out in accordance with the generally accepted auditing pratices in India, and according to the information and explanations given to us, we have neither come accross any instance of fraud on or by-the company, noticed or reported during the year, nor have we been informed of such case by the management.

2, India Exchange Place, For DANGI JAIN & COMPANY

Kolkata, the 1 st day of September, 2010. Firm Registration # 308108E

Chartered Accountants,

( S. K. DANGI) Partner Membership # 12529

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