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Hind Commerce Ltd.

BSE: 538652 Sector: Others
NSE: N.A. ISIN Code: INE691J01019
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Hind Commerce Ltd. (HINDCOMMERCE) - Auditors Report

Company auditors report

TO THE MEMBERS OF HIND COMMERCE LIMITED

Report on the Standalone Financial Statements

1. We have audited the accompanying standalone financial statements of Hind CommerceLimited ("the Company") which comprise the Balance Sheet as at March 312016 the Statement of Profit and Loss the Cash Flow Statement for the year then endedand a summary of the significant accounting policies and other explanatory information.

Management’s Responsibility for the Financial Statements

2. The Company’s Board of Directors is responsible for the matters stated insection 134(5) of the Companies Act 2013 ("the Act") with respect to thepreparation of these standalone financial statements to give a true and fair view of thefinancial position financial performance & cash flows of the Company in accordancewith the accounting principles generally accepted in India including the AccountingStandards specified under section 133 of the Act read with Rule 7 of the Companies(Accounts) Rules2014.This responsibility also includes maintenance of adequate accountingrecords in accordance with the provisions of the Act for safeguarding of the assets of theCompany and for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthese standalone financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error.

Auditors’ Responsibility

3. Our responsibility is to express an opinion on these standalone financial statementsbased on our audit.

4. We have taken into account the provisions of the Act the accounting and auditingstandards and matters which are required to be included in the audit report under theprovisions of the Act and the Rules made thereunder and the Order under Section 143(11) ofthe Act.

5. We conducted our audit in accordance with the Standards on Auditing specified underSection 143(10) of the Act and other applicable authoritative pronouncements issued by theInstitute of Chartered Accountants of India. Those Standards and pronouncements requirethat we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the standalone financial statements are free frommaterial misstatement.

6. An audit involves performing procedures to obtain audit evidence about the amountsand the disclosures in the standalone financial statements. The procedures selected dependon the auditors’ judgment including the assessment of the risks of materialmisstatement of the standalone financial statements whether due to fraud or error. Inmaking those risk assessments the auditor considers internal financial control relevantto the Company’s preparation of the standalone financial statements that give a trueand fair view in order to design audit procedures that are appropriate in thecircumstances. An audit also includes evaluating the appropriateness of the accountingpolicies used and the reasonableness of the accounting estimates made by theCompany’s Directors as well as evaluating the overall presentation of the standalonefinancial statements.

7. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the standalone financial statements.

Opinion

8. In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Act in the manner so required and give a true and fair view in conformity with theaccounting principles generally accepted in India of the state of affairs of the Companyas at 31st March 2016 and its profit and its cash flows for the year ended onthat date.

Report on Other Legal and Regulatory Requirements

9. As required by the Companies (Auditor’s Report) Order 2016 issued by theCentral Government of India in terms of sub-section (11) of section 143 of theAct(hereinafter referred to as the "Order") and on the basis of such checks ofthe books and records of the Company as we considered appropriate and according to theinformation and explanations given to us we give in the Annexure "A" astatement on the matters specified in paragraphs 3 and 4 of the Order.

10. 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 bestof our knowledge and belief were necessary for the purposes of our audit.

(b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.

(c) The Balance Sheet the Statement of Profit and Loss and the Cash Flow Statementdealt with by this Report are in agreement with the books of account.

(d) In our opinion the aforesaid standalone financial statements comply with theAccounting Standards specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules2014.

(e) On the basis of the written representations received from the directors as on 31stMarch 2016 taken on record by the Board of Directors none of the directors isdisqualified as on 31st March 2016 from being appointed as a director in terms of section164 (2) of the Act.

(f) With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in Annexure "B" .

(g) With respect to the other matters to be included in the Auditor’s Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our knowledge and belief and according to the information andexplanations given to us:

i. The Company does not have any pending litigation which would impact its financialposition in its financial statements.

ii. The Company did not have any long-term contracts including derivative contracts asat

31st March 2016. iii. There has not been an occasion in case of the Companyduring the year under report to transfer any amounts to the Investor Education &Protection Fund and therefore the question of delay in transferring such amounts doesnot arise.

For K K Khadaria & Co
Chartered Accountants
Firm Regn No: 105013W
Ajay Daga
Partner
M.No. 44162
Place : Mumbai
Dated : 25th May 2016

ANNEXURE "A" TO INDEPENDENT AUDITORS' REPORT (Referred to in paragraph (9) ofour Report of even date)

1. The Company does not have any fixed assets and hence reporting under clause 3(i)(a)(i)(b) & (i)(c) of the said order are not applicable to the Company.

2. The physical verification of the inventory has been conducted at reasonableintervals by the Management during the year. In our opinion the frequency of verificationis reasonable. No discrepancies have been noticed on reconciliation of physicalinventories with book records.

3. As informed to us the Company has not granted any loans secured or unsecured tocompanies firms limited liability partnerships or other parties covered in the registermaintained under section 189 of the Companies Act 2013. Therefore the provisions ofClause 3(iii)(a)(iii)(b) and (iii)(c) of the said Order are not applicable to theCompany.

4. In our opinion and according to the information and explanations given to us theCompany has not granted any loans or provided any guarantees or security to the partiescovered under Section 185. Further the Company has complied with the provisions ofsection 186 of the Companies Act 2013 in respect of the loans and investments made. TheCompany has not provided any guarantees or security.

5. The Company has not accepted any deposits from the public within the meaning ofSections 73 to 76 of the Act and the Rules framed thereunder to the extent notified.

6. Reporting under clause 3(vi) of the Order is not applicable as the Company’sbusiness activities are not covered by the Companies (Cost Records and Audit) Rules 2014.

7. (a) According to the information and explanations given to us and the records of theCompany examined by us in our opinion the Company has been regular in depositingundisputed statutory dues applicable to it.

(b) According to the information and explanations given to us and the records of theCompany examined by us there are no dues of Income Tax Sales Tax Service Tax CustomsDuty Excise Duty & Value Added Tax that have not been deposited with the appropriateauthorities on account of any dispute.

8. The Company has not taken any loans or borrowings from any financial institution orbank or Government nor has it issued any debentures as at balance sheet date. Accordinglythe provisions of clause 3(viii) of the Order are not applicable to the Company.

9. The Company has not raised any moneys by way of initial public offer further publicoffer (including debt instruments) and term loans. Accordingly the provisions of clause3(ix) of the Order are not applicable to the Company.

10. During the course of our examination of the books and records of the Companycarried out in accordance with the generally accepted auditing practices in India andaccording to the information and explanations given to us we have neither come across anyinstance of material fraud by the Company or on the Company by its officers or employeesnoticed or reported during the year nor have we been informed of any such case by theManagement.

11. The Company has neither paid nor provided for any managerial remuneration.

Accordingly the provisions of clause 3(xi) of the Order are not applicable to theCompany.

12. In our opinion and according to the information and explanations given to us the

Company is not a Nidhi Company. Accordingly the provisions of clause 3(xii) of theOrder are not applicable to the Company.

13. The Company has not entered into transactions with related parties during thefinancial year as defined under section 188 of the Act. Accordingly the provisions ofclause 3(xiii) of the order are not applicable to the Company.

14. According to the information and explanations given to us the Company has not madeany preferential allotment or private placement of shares or fully or partly convertibledebentures during the year. Accordingly the provisions of clause 3(xiv) of the Order arenot applicable to the Company.

15. According to the information and explanations given to us the Company has notentered into any non-cash transactions with its directors or persons connected with him.Accordingly the provisions of clause 3(xv) of the Order are not applicable to theCompany.

16. The Company is not required to be registered under section 45 –IA of theReserve Bank of India Act 1934. Accordingly the provisions of clause 3(xvi) of the Orderare not applicable to the Company.

For K K KHADARIA & CO
CHARTERED ACCOUNTANTS
(FIRM REGN. NO. 105013W)
Place : Mumbai AJAY DAGA
Dated : 20th May 2016 PARTNER
M No. 44162

ANNEXURE "B" TO THE INDEPENDENT AUDITOR’S REPORT

Referred to in paragraph 10(f) of the Independent Auditor’s Report of even date tothe members of Hind Commerce Limited on the standalone financial statements for the yearended 31st March 2016

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act")

1. We have audited the internal financial controls over financial reporting of HindCommerce Limited ("the Company") as of March 31 2016 in conjunction with ouraudit of the standalone financial statements of the Company for the year ended on thatdate.

Management’s Responsibility for Internal Financial Controls

2. The Company’s management is responsible for establishing and maintaininginternal financial controls based on the internal control over financial reportingcriteria established by the Company considering the essential components of internalcontrol stated in the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting issued by the Institute of Chartered Accountants of India (the "GuidanceNote"). These responsibilities include the design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring theorderly and efficient conduct of its business including adherence to Company’spolicies the safeguarding of its assets the prevention and detection of frauds anderrors the accuracy and completeness of the accounting records and the timelypreparation of reliable financial information as required under the Act.

Auditors’ Responsibility

3. Our responsibility is to express an opinion on the Company’s internal financialcontrols over financial reporting based on our audit. We conducted our audit in accordancewith the Standards on Auditing prescribed under section 143(10) of Act and the GuidanceNote to the extent applicable to an audit of internal financial controls. Those Standardsand the Guidance Note require that we comply with ethical requirements and plan andperform the audit to obtain reasonable assurance about whether adequate internal financialcontrols over financial reporting was established and maintained and if such controlsoperated effectively in all material respects.

4. Our audit involves performing procedures to obtain audit evidence about the adequacyof the internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor’s judgment including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

5. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company’s internal financial controlssystem over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

6. A company’s internal financial control over financial reporting is a processdesigned to provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordance withgenerally accepted accounting principles. A company’s internal financial control overfinancial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany’s assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

7. Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

8. In our opinion the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2016 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note.

For K K KHADARIA & CO
CHARTERED ACCOUNTANTS
(FIRM REGN. NO. 105013W)
Place : Mumbai AJAY DAGA
Dated : 30th May 2016 PARTNER
M No. 44162

Report on the Consolidated Financial Statements

1. We have audited the accompanying consolidated financial statements of Hind CommerceLimited (hereinafter referred to as "the Holding Company") and its subsidiaryCrystal Tradecom Limited (collectively referred to as "the Group") comprisingof the Consolidated Balance Sheet as at 31st March 2016 the Consolidated Statement ofProfit and Loss the Consolidated Cash Flow Statement for the year then ended and asummary of the significant accounting policies and other explanatory information(hereinafter referred to as "the consolidated financial statements").

Management’s Responsibility for the Financial Statements

2. The Holding Company’s Board of Directors is responsible for the preparation ofthese Consolidated Financial Statements in terms with section 134(5) of the Companies Act2013 ("the Act") that give a true and fair view of the consolidated financialposition consolidated financial performance & consolidated cash flows of the Group inaccordance with the accounting principles generally accepted in India including theAccounting Standards specified under section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules2014. The respective Board of Directors of the companiesincluded in the Group are responsible for maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding of the assets of the Grouprespectively and for preventing and detecting frauds and other irregularities; theselection and application of appropriate accounting policies; making judgments andestimates that are reasonable and prudent; and the design implementation and maintenanceof adequate internal financial controls that were operating effectively for ensuring theaccuracy and completeness of the accounting records relevant to the preparation andpresentation of the financial statements that give a true and fair view and are free frommaterial misstatement whether due to fraud or error which have been used for the purposeof preparation of the Consolidated Financial Statements by the Directors of the HoldingCompany as aforesaid.

Auditors’ Responsibility

3. Our responsibility is to express an opinion on these consolidated financialstatements based on our audit.

4. We have taken into account the provisions of the Act the accounting and auditingstandards and matters which are required to be included in the audit report under theprovisions of the Act and the Rules made thereunder and the Order under Section 143(11) ofthe Act.

5. We conducted our audit in accordance with the Standards on Auditing specified underSection 143(10) of the Act and other applicable authoritative pronouncements issued by theInstitute of Chartered Accountants of India. Those Standards and pronouncements requirethat we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether the consolidated financial statements are free frommaterial misstatement.

6. An audit involves performing procedures to obtain audit evidence about the amountsand the disclosures in the consolidated financial statements. The procedures selecteddepend on the auditors’ judgment including the assessment of the risks of materialmisstatement of the financial statements whether due to fraud or error. In making thoserisk assessments the auditor considers internal financial control relevant to theCompany’s preparation of the consolidated financial statements that give a true andfair view in order to design audit procedures that are appropriate in the circumstances.An audit also includes evaluating the appropriateness of the accounting policies used andthe reasonableness of the accounting estimates made by the Holding Company’sDirectors as well as evaluating the overall presentation of the consolidated financialstatements.

7. We believe that the audit evidence obtained by us and the audit evidence obtained bythe other auditors in terms of their reports referred to in Other Matter paragraph belowis sufficient and appropriate to provide a basis for our audit opinion on the ConsolidatedFinancial Statements.

Opinion

8. In our opinion and to the best of our information and according to the explanationsgiven to us and based on the consideration of report of other auditors on separatefinancial statements the aforesaid Consolidated Financial Statements give the informationrequired by the Act in the manner so required and give a true and fair view in conformitywith the accounting principles generally accepted in India of the consolidated state ofaffairs of the Group as at 31st March 2016 their consolidated profit and theirconsolidated cash flows for the year ended on that date.

Other Matter

9. We did not audit the financial statements/ financial information of its subsidiarycompany Crystal Tradecom Limited whose financial statements / financial informationreflect total assets of Rs. 14.59 lacs as at 31st March 2016 total revenues of Rs. Niland net cash inflows amounting to Rs. 7793/- for the year ended on that date asconsidered in the Consolidated Financial Statements.

10. The above mentioned financial statements / financial information have been auditedby other auditors whose reports have been furnished to us by the Management and ouropinion on the Consolidated Financial Statements in so far as it relates to the amountsand disclosures included in respect of this subsidiary and our report in terms ofsub-sections (3) and (11) of Section 143 of the Act in so far as it relates to theaforesaid subsidiary is based solely on the reports of the other auditors.

11. Our opinion on the Consolidated Financial Statements and our report on Other Legaland

Regulatory Requirements below is not modified in respect of the above matters withrespect to our reliance on the work done and the reports of the other auditors and thefinancial statements certified by the Management.

Report on Other Legal and Regulatory Requirements

12. As required by Section 143(3) of the Act we report that to the extent applicablethat:

a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit of the aforesaidConsolidated Financial Statements.

b) In our opinion proper books of account as required by law have been kept by theconstituents of the Group so far as it appears from our examination of books of theHolding Company and the report of the other auditors.

c) The Consolidated Balance Sheet the Consolidated Statement of Profit and Loss andthe Consolidated Cash Flow Statement dealt with by this Report are in agreement with therelevant books of account maintained by the Holding Company & its subsidiary includingthe relevant records relating to preparation of the Consolidated Financial Statements.

d) In our opinion the aforesaid Consolidated Financial Statements comply with theAccounting Standards specified under Section 133 of the Act read with Rule 7 of theCompanies (Accounts) Rules 2014. e) On the basis of the written representations receivedfrom the directors of the Holding Company as on 31st March 2016 taken on record by theBoard of Directors of the Holding Company and the report of the auditors of its subsidiarycompany none of the director of the Group Companies is disqualified as on 31st March 2016from being appointed as a director in terms of Section 164 (2) of the Act.

f) With respect to the adequacy of the internal financial controls over financialreporting of the Group and the operating effectiveness of such controls refer to ourseparate Report in Annexure "A" and

g) With respect to the other matters to be included in the Auditor’s Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us:

i. The Group does not have any pending litigation which would impact its consolidatedfinancial position and its consolidated financial statements.

ii. The Group did not have any long-term contracts including derivative contracts as at31st March 2016.

iii. There has not been an occasion in case of the Group during the year under reportto transfer any amounts to the Investor Education & Protection Fund and thereforethe question of delay in transferring such amounts does not arise.

For K K Khadaria & Co
Chartered Accountants
Firm Regn No: 105013W
Ajay Daga
Partner
M.No. 44162
Place : Mumbai
Dated : 25th May 2016

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act")

9. In conjunction with our audit of the consolidated financial statements of theCompany as of and for the year ended March 31 2016 we have audited the internalfinancial controls over financial reporting Hind Commerce Limited (hereinafter referred toas "the Holding Company") and its Subsidiary as of that date.

Management’s Responsibility for Internal Financial Controls

10. The respective Board of Directors of the Holding company & its Subsidiarycompany which are Companies incorporated in India are responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India("ICAI"). These responsibilities include the design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the orderly and efficient conduct of its business including adherence toCompany’s policies the safeguarding of its assets the prevention and detection offrauds and errors the accuracy and completeness of the accounting records and the timelypreparation of reliable financial information as required under the Companies Act 2013("the Act").

Auditors’ Responsibility

11. Our responsibility is to express an opinion on the Holding Company’s and itssubsidiary company’s internal financial controls over financial reporting based onour audit. We conducted our audit in accordance with the Guidance Note on Audit ofInternal Financial Controls over Financial Reporting (the "Guidance Note") andthe Standards on Auditing issued by ICAI and deemed to be prescribed under section143(10) of the Companies Act 2013 to the extent applicable to an audit of internalfinancial controls both applicable to an audit of Internal Financial Controls and bothissued by the ICAI. Those Standards and the Guidance Note require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance aboutwhether adequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.

12. Our audit involves performing procedures to obtain audit evidence about theadequacy of the internal financial controls system over financial reporting and theiroperating effectiveness. Our audit of internal financial controls over financial reportingincluded obtaining an understanding of internal financial controls over financialreporting assessing the risk that a material weakness exists and testing and evaluatingthe design and operating effectiveness of internal control based on the assessed risk. Theprocedures selected depend on the auditor’s judgment including the assessment of therisks of material misstatement of the financial statements whether due to fraud or error.

13. We believe that the audit evidence we have obtained and audit evidence obtained bythe other auditor in terms of their report referred to in the Other Matters paraghraphbelow is sufficient and appropriate to provide a basis for our audit opinion on internalfinancial controls system over financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

14. A company’s internal financial control over financial reporting is a processdesigned to provide reasonable assurance regarding the reliability of financial reportingand the preparation of financial statements for external purposes in accordance withgenerally accepted accounting principles. A company’s internal financial control overfinancial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the company; (2) provide reasonableassurance that transactions are recorded as necessary to permit preparation of financialstatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the company are being made only in accordance with authorisations ofmanagement and directors of the company; and (3) provide reasonable assurance regardingprevention or timely detection of unauthorised acquisition use or disposition of thecompany’s assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

15. Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

16. In our opinion the Holding Company and its Subsidiary Company have in allmaterial respects an adequate internal financial controls system over financial reportingand such internal financial controls over financial reporting were operating effectivelyas at March 31 2016 based on the internal control over financial reporting criteriaestablished by the Holding Company and its Subsidiary Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls over Financial Reporting issued by ICAI.

Other Matters

17. Our aforesaid report under Section 143(3)(i) of the Act on the adequacy andoperating effectiveness of the internal control over financial reporting insofar as itrelates to its Subsidiary is based on the corresponding report of the auditor of suchcompany. Our opinion is not qualified in the respect of this matter.

For K K KHADARIA & CO
CHARTERED ACCOUNTANTS
(FIRM REGN. NO. 105013W)
Place : Mumbai AJAY DAGA
Dated : 25th May 2016 PARTNER
M No. 44162