ANNEXURE TO THE AUDITOR’S REPORT
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(a)
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In our opinion, the company has maintained proper records showing full
particulars including quantitative details and situation of fixed assets.
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(b)
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In our opinion, fixed assets have been physically verified by the
management at reasonable intervals, having regard to the size of the company
and the nature of its assets. The management has confirmed that no
discrepancies have been found.
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(a)
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The management has conducted physical verification of inventory at
reasonable intervals during the year. In our opinion, the frequency of
verification is reasonable.
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(b)
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In our
opinion, the procedures of physical verification of inventory followed by the
management are reasonable and adequate in relation to the size of the company
and the nature of its business
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(c)
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On the basis of our examination of inventory records and in our
opinion, the company has maintained proper records of inventory; no
discrepancies have been noticed on physical verification between physical
stock and books records.
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(a)
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On the
basis of books and records produced before us, the company has granted loans,
secured or unsecured to companies, firms or other parties covered in the
register maintained under section 189 of the Companies Act 2013. As per
records no. of parties and amount outstanding are as under
No. of Parties Balance outstanding Max Amt. o/s during the Year
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(b)
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According
to the information and explanation given to us, that the loans are realizable
on demand, therefore there are no over dues of principal as on Balance Sheet
date.
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In our opinion and according to the information and explanations given
to us, there are adequate internal control system commensurate with the size
of the Company and the nature of its business for the purchase of inventory
and fixed assets and for the sale of goods and services.
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In our opinion and according to information given to us, the company
has not accepted deposits from the public, which come under the directives
issued by the Reserve Bank of India & the provisions of section 73 to76
or any other relevant provisions of the companies Act and rules framed there
under.
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To the best of our knowledge and explanation given to us, the
provision of maintenance of cost records under sub-section (1) of section 148
of the Act are not applicable to the company.
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VII.
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a)
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b)
In our opinion and according to information and explanation given to
us and according to records of the company, the company has been regular in
depositing undisputed statutory dues including provident fund, employees’
state insurance, Income Tax, sales-tax, Wealth Tax, Service Tax, duty of
customs, duty of excise, value added tax, cess and any other statutory dues(wherever
applicable) with the appropriate authorities. There are no arrears of
statutory dues as at 31st March 2015 which are outstanding for a period of
more than 6 month from the date they become payable.
According to the information and explanation given to
us, there are no dues of Income Tax or sales-tax or Wealth Tax or Service Tax
or duty of customs or duty of excise or value added tax or cess (wherever
applicable) on account of any dispute
In our opinion and according to information and explanation given to
us and according to records of the company, no amount required to transfer to
investor education and protection fund in accordance with the relevant
provision of Company Act. and rule made there under.
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The Company has no accumulated losses at the end of the financial year
and it has not incurred any cash losses in the current and immediately
preceding financial year.
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Based on our audit procedure and as per the information and
explanation given to us, we are of the opinion that the company has not
defaulted in repayment of dues to a financial institution or bank.
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According to the information and explanation given to us, the company
has not given any guarantee for loans taken by others from banks or financial
institutions.
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According to the information and explanation given to us, the company
has not taken any term loan. Therefore this clause not applicable to the
company.
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Based
upon the audit procedures performed for the purpose of reporting the true and
fair nature of the financial statement and as per the information and
explanations given by the management, we report that no fraud on or by the
company has been noticed or reported during the course of our audit.
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For
P.K. NARULA & CO.
Chartered Accountants
Firm Registration
No-016470N
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Name
of partner
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Date : (
PARTNER)
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Place : Noida Membership No………
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