Mar 31, 2015
We have audited the accompanying financial statements of AK SPINTEX
LIMITED ("the company") which comprise the Balance Sheet as at March
31, 2015, the Statement of Profit and Loss and Cash Flow Statement for
the year ended, and a company of significant accounting policies and
other explanatory information.
Management's Responsibility for the financial Statements
The company Board of directors is responsible for the matters in
section U4(5) of the Companies Act.20!3 ("the Act") with respect to the
preparation of these financial statements. that give a true and fair
view of the financial portion, financial performance and cash flows of
the Company in accordance with the Accounting peoples generally
accepted in India including the Accounting Standards referred 6 in
Section 135 of the Companies Act, 2014 with Rule 7 of the
Companies (Accounts) Rules, 2014. This spoils Ability includes the
design. explanation and maintenance of adequate internal economical
that were operating effectively tor ensuring the accuracy and
completeness of the accounting records, relevant to die optimum and
presentation of the financial statements that give a true and fair view
animate free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is in express an opinion on these standalone
financial statements based on our audit. We nave taken into account
the prevision of the Act, the accounting and auditing standards and
mailers which etc required to he included in the audit report under the
provision of die Act and the Rules made there under.
We conducted our audit in accordance with the Standard Auditing
specified under section 143(10) of die All.. Those Standards require
that we employee 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 dishallows 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 click. 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 (are appropriate in the substances. in audit also
includes counting 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 ha obtained is sufficient and
appropriate to provide u he is for our audit opinion
Opinion
In our opinion and to the best of our information and according to the
explanations given to us, the aforesaid financial statements give the
Information regarded by the Act of the manner of required and festive a
true and fair view in conformity with the accounting principles year
are accepted in India:
(a) in the case of the balance Sheet, of the state of affairs of the
Company as at March 31st, 2015
(c) in (he case of the Cash Flow Statement, of the cash flows fur the
year ended on that date.
Report on Other Legal And regulatory Requirements
1 As required by the Companies (Auditors Report) Officer, 2015 ("the
Order) issued by the Central Government of India. in terms of sub-
section (11) Section 143 of the Companies, Act, 2012, we give in the
Annexure a statement But the matters specified in 3 and 4 of the Order,
to the extent applicable.
2, As required by section 143(3) of the Act. we report that
(a), we have sought, and obtained all the information and explanations
which to the basis of our knowledge and behind necessary for the
purpose of the audit,
(b). in our opinion, proper books 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 deal with by this Report are in agreement with the books of
account and records,
(d). in our opinion, the aforesaid financial statements comply with the
Accounting Standards specified under Section 1/33 of the Ad, read with
Rule 7 of the Companies (Account*,) Rules, 2011 to the extent
applicable.
(4) on the basis of written representations received from the directors
as on March, 2015 taken on record by the Board of Directors, none of
the director* is disqualified as the March 31, 2015, from being appointed
as a director in terms of Section 164 (2) of the, and any.
(f). with respect to the other matters to be included in the auditors
report m accordance with Rule 11 of the Companies (Audit and auditors)
Rules,2014, in our opinion and to the best of our information and
according to the explanations given to us
i. Since the Central Government has not issued any notification to the
rate at which the. 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.
ii. As the company has not declared any dividend in the past years &
there is no unpaid dividend, so here is no requirement of transfer of
amount in Investor Education &. Protection fund, (IEPF)
{Referred to in paragraph 1 under the heading of Report on the her
Leagal and Regulatory Requirements" of our report .of even date)
On the basis of such checks of the books and records as we consider
appropriate and as per the information and explanations given to us
during the course of out audit, we further report that:-
(A) The Company has maintained proper records Showing full particulars
including quantitative details and situation of fixed assets on the
basis, or available information.
(B) An explained To us, the feed asset have been physically verified by
the financial during the year in a phased periodic manner which in our
opinion & reasonable, having regard to the size of the Company aid
Taken of its assets. No material discrepancies were noticed on such
physical verification.
(A) As explained to us, the inventories have been physically verified
by the management at reasonable interval during the rear.
(B) In our opinion and according to the information and explanation
given to us. tin: procedures of physical verification of inventories
followed by the management are reasonable and adequate in relation to
the Company and nature of its business.
(C) The Company has maintained proper records of inventories. As
explained to us, no material discrepancies were noticed on physical
verification of inventory as compared to the book record.
iii. According to the information &, explanations given to n* and on
the basis of our examination of the hooks of account, the Company hax
not granted any loans, secured or unsecured, to companies, firms or
other parties listed in the register maintained under Section 189 of
the Companies Act, 2013 Hence clause (iii) (a) & (b) is tot applicable
of the company ax the company has not granted any such loans
iv. In our opinion and according to the information and explanation
given to us, there is generally an adequate internal control procedure
commensurate with the size of the company and the nature of is business
for the purchase of inventories & fixed assets for sale of goods and
service During the course of our audit, no instance of
continuing failure to correct any weakness in the internal control
system has been noticed.
v. The companies has no I accepted any loans/deposits from public, in
our opinion and according to the information and explanation given to
us the provision of section 13 and 76 of the Companies .Act, 2013 and
the Rules named here there under, wherever applicable, are being
complied with. No order has been passed by company law board against
the company.
vi. As per information and explanations given to u& the Central
Government has not prescribed maintenance of cost records under
section of(i) of the Companies Act for company's products
vii a. According to the records of the company, undisputed statutory
dues including Provident fund, employee State Insurance, income Tax,
Wealth tax, Custom Duty. Sales Tax, Excise duty, VAT Cess and of the
statutory dues have been regularly deposited with the appropriate
authorities. According to the information and explanation given to us,
no undisputed amounts payable in account of any dispute other then the
disputed statutory dues at Rs. 110.53 Lac Lac that have not been
deposited on account or mails pending before appropriate authorities
are as under;
Name of the
Statute Financial year
to which Nature of
the Forum where dispute
Is Amount
the matter
pertains dues pending
Textile fuss
Act 1997-2G&7 TC Cess Textile Cess
Tribunal. 46.26
Central Excise
Act 2002-2003 Excise Duty Commissioner (
Appeals) 5.44
1944
Entry Tax Act 2012-2015 Entry Tax Company in disputing
&. 58.83
challenging the
liabilities based on
the legal opinion
sought by the
company.
b. As the company has not declared any dividend in the past year &
there is no unpaid dividend, so there is no requirement of transfer of
amount in Investor Education A'. Protection fund (TFPT).
Viii The Company does not have any accumulated losses and has not
incurred cash losses during the financial year covered by our audit and
in the immediately preceding financial year.
ix, Based on oar audit procedures and on the Information and
explanation given by the management, we are of the opinion that the
company has not defaulted in repayment of dues to financial
institution, Bank or debenture holder
x. In our opinion and avoiding to the information and the explanation
given to ns, the company has not given any guarantee for loans taken by
others from banks or financial institution.
xi Raised on our audit procedures and on the information & explanations
given by the management- we report that the term loans have been
applied for the purpose tor which they were raised.
xii In our opinion and according to the information & explanations
given to us, we report that no material 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 O.P. DAD & COMPANY
CHARTERED ACCOUNTANTS
[O.P.DAD]
PARTNER
M. NO 35373
PLACE: BH1LWARA
DATED: 30th MAY, 3015
Mar 31, 2013
We have audited the accompanying financial statements of AK SPINTEX
LIMITED ("the Company"), which comprise the Balance Sheet as at March
31. 2013, 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 the a true and far 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, 1BSS ("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 statement 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. An audit also includes evaluating the
appropriateness of accounting policies 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 aforesaid financial statements give the
informal on required by the Act in the manner of required and give a
true and fair view in conformity with the accounting principles
generally accepted in India:
(a) in the case of the Balance Sheet, of the state of affairs of the
Company as at March 31,2013;
(b) in the case of the Profit and Loss Account, of the profit/ loss for
the year ended on that date; and
(c) in the case of the Cash flow Statement, of the cash flows far the
year ended on that dale,
Report on Other Legal and Regulatory Requirements
(1) A3 required by the Companies (Auditor's Report) Order, 2003 {ire
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 bisection 227(3) of the Ad, we report that:
(a) We have obtained all the information A explanations which to the
best of our knowledge and belief were necessary for the purpose of our
audit;
(b) In our opinion proper books of account as required by law have been
kept by the Company so far as appears from our examination of those
books
(c) The Balance Sheet, Statement of Profit and Loss, and Cash Flow
Statement dealt with by this Report are in agreement with the books of
account,
(d) In our opinion, the Balance Sheet; Statement of Profit and Loss,
and Cash Flow Statement comply with the Accounting Standards referred
to in subsection (3C) of section 211 of the Companies Act, 1956;
(e) On the basis of written representations received from the directors
as on March 31, 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)
ofsecton274ofthe 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, 19SS 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.
(Referred to in paragraph 1 under the heading of "Report on Other Legal
and Regulatory Requirements" of our report of even date)
On the basis of such checks of the books and records as we consider
appropriate and as per the information and explanations given to us
during the course of our audit, we further report that :-
1. In respect of fixed assets:
(C) The company during the year has disposed off old matinees and the
some have been replaced by new machineries and the going concern status
of the Company is not affected.
2. In respect of its in ventures:
(A) As explained to us, the inventories have been physically verified
by toe management at reasonable intervals during the year.
(B) In our opinion and according to the information and explanation
given to us the procedures of physical verification of inventories
followed by the management are reasonable and adequate in relation to
the Company and nature of its business.
(C) The Company has maintained proper records of inventories As
explained to us, no material discrepancies were noticed on physical
verification of inventory as compared to the book record
3. In respect of loans, secured or unsecured, granted or taken by the
Company to / from companies, firms or other parties covered in the
register maintained under section 301 of the Companies Act. 1956:
(A) The Company has not taken unsecured loans from any party covered in
the register maintained u/s 301 of the Act. ft has been taken m view of
stipulation by financial Institution and repayable subject to their
approval The loan so taken is not prima face prejudicial to the
interest of the company. The amount borrowed on current account, the
rate of interest wherever applicable and other terms and condition are
not prime facie prejudicial to the interest of the Company.
(B) As per the explanation and information given to us the Company has
not granted any loans, secured or Unsecured to the Companies, firms or
other parties listed in tie 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, fixed assets and also for the
sale of goods. During the course of our audit, we have not observed any
major weaknesses in internal control system.
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 toe
register maintained under section 301 of the Companies Act 1956 have
been so entered.
(b) According to the information and explanations given to us to
transactions made in pursuance of entrails or arrangements entered in
the register maintained under section 301 of the Companies Act 1956
that are exceeding the value of justify lakhs in respect of any
party during the year have been made at prices which are reasonable
having regard to the prevailing market price at the relevant time.
6. The company has not accepted any deposits from public. In our
opinion and according to the information and explanation given to us
the Provisions of section 58A of the companies Act 1956 and the Rules
framed there under, wherever applicable, are being complied with.
7. In our opinion and according to the information and explanation given
to us we report that the company is having proper internal audit
system, which is commensurate with its size and nature of its business.
8. The central government has prescribed maintenance of cost record
under section 209 (1) (d) of the companies Act, 1956 We have broadly
reviewed the accounts and records of the company in this connection and
are of the opinion, that prima face, the prescribed accounts and have
been made maintained. We have not however, made detailed examination of
such records.
9 In respect of statutory dues;
A) According to the records of the Company, undisputed statutory dues
including Provident Fund Investor Education and protection fun,
Employees State Insurance, Income Tax, Wealth Tax, Custom Duty, Sales
Tax, Excise Duty, Cess and other statutory dues have been regularly
deposited with the appropriate authorities. According to the
Information and Explanation given to us, no undisputed amounts payable
in respect of the aforesaid dues were outstanding as at 31st March 2013
for a period or more than the six months from the date they have become
payable.
B) The disputed statutory dues aggregating to Rs 133.84 Lac that have
not been deposited an account of matters pending before appropriate
authorities are as under:
Nam of the Financial
Year to Which Nature of Forum where dispute
is Amount
Statute the matter
pertains the dues pending (Rs in
Lac)
Textile Cess
Act, 1997-2007 TC Cess Textile Cess
Tribunal, 46.26
Central
Excise Act, 2002-2003 Exciss Duty Commissioner
(Appeals) 5.44
Entry Tax Act, 2008-2013 Entry Tax H'nble High Court, 82.14
Jodhpur (Rajasthan)
10. The company has no accumulated losses and has not incurred each
losses during the financial year covered by our audit report in the
immediately preceding financial year.
11. According to the information and explanation given to us we are of
the opinion of the company has not defaulted in repayment of dues to
financial institution, Banker debenture holders
12. According to the information and explanation given to us, we are of
the opinion that the company has not granted loans and advances on the
basis of security by way of pledge of shares, debentures and other cess
13. In our opinion, the company is not chit fund or a nidhi mutual
benefit fund/ society Therefore, the provisions of clause 4(13) of the
Companies (Auditors' Report) Order, 2003 are not applicable to the
Company.
14. In our opinion, the company is not dealing or trading in shares,
Securities, Debentures, Mutual funds & others investments, accordingly,
the provision of clause 4 (xvi) of the companies (Auditor's report)
Order, 2003 (as amended) are no applicable to the company.
15. In our opinion and as per information and explanation given to us,
we report that the company has not given any guarantee for loans taken
by others from bank or financial institution.
16. As per information and explanation given to us, the company has
utilized term loans for the purpose for which the loans were obtained.
17. As per information and explanation given to us, and over all
examination of balance sheet of the company we are of opinion that
funds raised on short term basis were not used for long term investment
and vice-versa.
18. During the year, the company has not made any preferential
allotment of shares to parties and companies covered in the register
maintained as 301 of the Act,
19. The Company has not raised any amount by issue of debentures.
20. The Company has not raised any amount by way of public issue
during the year.
21. In our opinion and as par information and explanation given to us,
no fraud on or by the company has been noticed or reported during the
year, which causes the financial statements to be materially misstated.
FOR 0. P. DAD & COMPANY
CHARTERED ACCOUNTANTS
[O.P.DAD]
PARTNER
M.N0.35373
PLACE : SHILWARA
DATED : 30th MAY, 2013
Mar 31, 2011
To,
The Members of A, K. SP1NTEX LIMITED
We have audited the attached Balance Sheet of A. K. SPINTEX LIMITED as at 31st March, 2011, the Profit & Loss Account and cash flow statement of the company 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 this financial statement 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 misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the management, principles used and significant estimates made by management we believe that our audit provides a reasonable basis for our opinion.
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 tho matters specified in paragraphs 4 and S of the said order.
Further to our comments in the annexure referred to above, 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 accounts as required by law have been kept by the Company so far as appears from our examination of such books of those books..
c) The Balance Sheet, Profit & Loss Account and cash flow statement dealt with by this report are in agreement with the Books of Accounts.
d) In our opinion, the accounting policies of the company are in conformity with accounting standards referred to in sub-section (3c) of section 211 of the companies act, 1956 to the extent applicable.
e) In our opinion and to the best of our information and read with other notes thereon, the said accounts give the information as required by the Companies Act, 1956, in the manner so required and give true and fair view.
1. In the case of Balance Sheet, of the state of affairs of the Company as at 31st March, 2011 and
2. In the case of Profit & Loss Account of the profit for the year ended on that dale.
3. In the case of Cash Flow Statement, of the cash flows for the year ended on that date.
On the basis of the written representation taken on record by the Board of Directors, we report that none of the said directors are disqualified as on 31st March 2011 from being appointed as directors in terms of clause (g) of subsection (1) of section 274 of the companies act, 1956
On the basis of such checks of the books and records as we consider appropriate and as per the information and explanations given to us during the course of our audit, we further report that:-
1 In respect of fixed assets;
(A) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets can the basis of available information.
(B) As explained to us, the fixed assets have been physically verified by the management during the year in a phased periodic manner, which in our opinion is reasonable, having regard to the size of the Company and nature of its assets. No material discrepancies were noticed on such physical verification.
(C) The company during the year has disposed off old machineries and the same have been replaced by new machineries and the going concern status of the Company is not affected
2. In Respect of its inventories:
(A) As explained to us, the inventories have been physically verified by the management at reasonable intervals during the year.
(B) In our opinion and according to the information and explanation given to us, the procedures of physical verification of inventories followed by the management are reasonable and adequate in relation to the Company and nature of its business.
(C) The Company has maintained proper records of inventories. As explained to us, no material discrepancies were noticed on physical verification of inventory as compared to the book record.
3. In respect of loans, secured or unsecured, granted or taken by the Company to / from companies, firms or other parties covered in the register maintained under section 301 of the Companies Act, 1956;
(A) The Company has not taken unsecured loans from any party covered in the register maintained u/s 301 of the Act. It has been taken in view of stipulation by financial Institution and repayable subject to their approval. The loan so taken is not prima facie prejudicial to the interest of the company. The amount borrowed on current account, the rate of interest wherever applicable and other terms and condition are not prime facie prejudicial to the interest of the Company.
(B) As per the explanation and information given to us the Company has not granted any loans, secured or Unsecured to the Companies, firms or other parties listed in the register maintained Under Section 301 of the Companies Act, 1958.
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, fixed assets and also for the sale of goods During the course of our audit, we have not observed any 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) According to the information and explanations given to us, the transactions made in pursuance of contracts or arrangements entered in the register maintained under section 301 of the Companies Act, 1956 that are exceeding the value of rupees five lakhs in respect of any party during the year have been made at prices which are reasonable having regard to the prevailing market price at the relevant time.
6. The Company has not accepted any deposit from public. In our opinion and according to the information and explanation given to us the provisions of Section 58A of the Companies Act, 1956 and the Rules framed there under, wherever applicable, are being complied with
7. In our opinion and according to the information and explanation given to us we report that the company is having proper internal audit system, which insulate with its size and nature of its business.
s. The Central Government has prescribed maintenance of cost records under section 209 (1) (d) of the Companies Act, 1956. We have broadly reviewed the accounts and records of the Company in this connection and are of the opinion, that prima facie, the prescribed accounts and record have been made â maintained We have not however, made detailed examinations of such records.
9. in respect of statutory dues:
A) According to the records of the Company, undisputed statutory dues including Provident Fund Investor Education and Protection Fund, Employees State Insurance, Income Tax, Wealth Tax, Custom Duty, Sales Tax, Excise Duty, Cess and other statutory dues have been regularly deposited with the appropriate authorities. Accordingly to the information and explanation given to us, no undisputed amounts payable in respect of the aforesaid dues were outstanding as at 31s1 March 2011 for a period of more than six months from the date they have become payable
B) The disputed statutory dues aggregating to Rs 105.53 Lac that have not been deposited on account of matters pending before appropriate authorities are as under:
Name of the Statute |
Financial year to which the matter pertains |
Nature of the dues |
Forum where dispute is pending |
Amount (Rs, in Lac) |
Textiles Cess Act |
1997-2007 |
TC Cess Textile Cess Tribunal |
46.26 |
|
Central Excise Act, 1944 |
2002-2003 |
Excise Duty |
Commissioner (Appeals) |
5.44 |
Entry Tax Act - |
2008-2011 |
Entry Tax |
H''nble High Court, Jodhpur (Rajasthan) |
53.63 |
10. The Company has no accumulated losses and has not incurred cash losses during the financial year covered by our audit report in the immediately preceding financial year.
11. Based on our audit procedures and according to the information and explanation given to us, we are of the opinion that the company has not defaulted in repayment of dues to financial institution, Banks or debenture
holders.
12. According to the information and explanation given to us, we are of the opinion that the company has not granted loans and advances on the basis of security by way of pledge of shares, debentures and other scantiest.
13 In our opinion, the Company is not a chit fund or a nigh mutual benefit fund/society. Therefore the provisions of clause4(13) of the Companies (Audit0rs''Report)0rder,2003 are not applicable to the Company.
14 In our opinion and as per information and explanation given to us, we report that the company has not given any guarantee for loans taken by others from bank or financial institutions.
15. As per information and explanation given to us, the company has utilized term loans for the purpose for witch the loans were obtained.
16. As per information and explanation given to us and over all examination of balance sheet of the company we are of opinion that funds raised on short term basis were not used for long term investment and vice^ versa.
20. In our opinion and as per information and explanation given to us, no fraud on or by the company has been noticed or reported during the year, which causes the financial statements to be materially misstated.
FOR: O P, DAD & COMPANY
CHARTERED ACCOUNTANTS
Finm Reg, No. 002330C
(O.PDAD)
M.No: 35373
PLACE: BHILWARA
DATED: 30lhMAY.2011