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GEE Ltd.

BSE: 504028 Sector: Engineering
NSE: N.A. ISIN Code: INE064H01021
BSE 00:00 | 31 Jan 80.45 3.90
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NSE 05:30 | 01 Jan GEE Ltd
OPEN 76.55
PREVIOUS CLOSE 76.55
VOLUME 43349
52-Week high 106.00
52-Week low 52.25
P/E 12.30
Mkt Cap.(Rs cr) 209
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 76.55
CLOSE 76.55
VOLUME 43349
52-Week high 106.00
52-Week low 52.25
P/E 12.30
Mkt Cap.(Rs cr) 209
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

GEE Ltd. (GEE) - Auditors Report

Company auditors report

To the Board of Directors of GEE Limited

Report on the Indian Accounting Standard ("Ind AS") FinancialStatements for the year ended 31st March 2022

OPINION

We have audited the financial statements of GEE Limited(“theCompany”) which comprise the Balance Sheet as at 31 March 2022 and the Statement ofProfit and Loss (including other comprehensive income) Statement of Changes in Equity andStatement of Cash Flows and notes to the financial statements including a summary ofsignificant accounting policies and other explanatory information (hereinafter referred toas “the financial statements”). In our opinion and to the best of ourinformation and according to the explanations given to us the aforesaid financialstatements give the information required by the Companies Act 2013 (“the Act”)in the manner so required and give a true and fair view in conformity with the accountingprinciples generally accepted in India of the state of affairs of the Company as at 31March 2022 and profit (including other comprehensive income) changes in equity and itscash flows for the year ended on that date.

BASIS FOR OPINION

We conducted our audit in accordance with the Standards on Auditing(SAs) specified under Section 143(10) of the Act. Our responsibilities under those SAs arefurther described in the Auditor's Responsibilities for the Audit of the FinancialStatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion.

KEY AUDIT MATTERS

Key audit matters ('KAM') are those matters that in our professionaljudgment were of most significance in our audit of the financial statements of thecurrent period. These matters were addressed in the context of our audit of the financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters.

Sr. No. Key Audit Matter Auditor's Response
1 Disputed excise duty matter Rs. 2.07 Crores Procedures performed by the Auditor :
The Company had imported certain materials in the year 2008-09 where the excise authorities had demanded Rs. 4.02 Crores. Under the instructions from excise authorities the Company reversed under protest Rs. 3.09 Crores CENVAT credit availed during 2008-09. Thereafter the company filed an appeal with CESTAT claiming refund of Rs. 2.07 Crores. The appeal has been finally heard in January 2019. Based on legal and subject matter expert views the company expects considerable amount as relief in the above appeal case with CESTAT. (Refer Note No. 33 Contingent Liabilities and Commitments) Our procedure in connection with company's claim regarding CENVAT Credit and refund of Rs. 2.07 Crores paid under protest involved examining the submissions made by the company's excise consultants. We also made independent enquiries with indirect tax experts who confirmed that this is a good case for contesting and they are of the opinion that the company can expect big relief in the matter.
In light of the above we assessed the adequacy of disclosures in financial statements.
2 The company's scrutiny assessment for assessment year 2016-17 was completed in December 2018 and DCIT has raised tax demand of Rs. 70.96 lakhs against which the company has filed an appeal with CIT Appeals -1 Thane on 14th January 2019. The DCIT has disallowed the company's claim in respect of long term capital gain from sale of flat (property held for sale in books of accounts). The tax department's contention is that the period of capital gain is to be calculated from the date of registration of purchase agreement of the flat and not from the date of allotment letter given by the builder. The company's tax consultant has opined that there are several precedents confirming the company's claim and that they can expect a favourable outcome in this appeal matter. (Refer Note No. 33 Contingent Liabilities and Commitments) We have examined the grounds of appeal and statement of facts filed by the company with CIT Appeals -1 Thane in consultation with tax experts. We have also reviewed various judgements including High Court judgements which have gone against the revenue department in similar facts. There are few cases which have been determined in favour of the revenue department. The number of judgements against the revenue department outnumber the ones in their favour. We finally concluded that we should go by the Honourable Bombay High Court and ITAT decisions which have gone against the revenue department. In light of the above the company's disclosure in this matter is adequate.

Other Information

The Company's management and Board of Directors are responsible for theother information. The other information comprises the information included in theCompany's annual report but does not include the financial statements and our auditors'report thereon. Our opinion on the financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon. In connectionwith our audit of the financial statements our responsibility is to read the otherinformation and in doing so consider whether the other information is materiallyinconsistent with the financial statements or our knowledge obtained in the audit orotherwise appears to be materially misstated. If based on the work we have performed weconclude that there is a material misstatement of this other information we are requiredto report that fact. We have nothing to report in this regard.

Management's Responsibility for the Financial Statements

The Company's management and Board of Directors are responsible for thematters stated in Section 134(5) of the Act with respect to the preparation of thesefinancial statements that give a true and fair view of the state of affairs profit / loss(including other comprehensive income) changes in equity and cash flows of the Company inaccordance with the accounting principles generally accepted in India including theIndian Accounting Standards (Ind AS) specified under Section 133 of the Act. Thisresponsibility also includes maintenance of adequate accounting records in accordance withthe provisions of the Act for safeguarding of the assets of the Company and for preventingand detecting frauds and other irregularities; selection and application of appropriateaccounting policies; making judgments and estimates that are reasonable and prudent; anddesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the financial statements thatgive a true and fair view and are free from material misstatement whether due to fraud orerror. In preparing the financial statements management and Board of Directors areresponsible forassessing the Company's ability to continue as a going concern disclosingas applicable matters related to going concern and using the going concern basis ofaccounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so. Board of Directors is alsoresponsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether thefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor's report that includes our opinion. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these financial statements

As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional skepticism throughout the audit. We also:

l Identify and assess the risks of material misstatement of thefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

• Obtain an understanding of internal control relevant to theaudit in order to design audit procedures that are appropriate in the circumstances. UnderSection 143(3)(i) of the Act we are also responsible for expressing our opinion onwhether the company has adequate internal financial controls with reference to financialstatements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.

• Conclude on the appropriateness of management's use of the goingconcern basis of accounting and based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theCompany's ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditor's report to therelated disclosures in the financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditors' report. However future events or conditions may cause the Companyto cease to continue as a going concern.

• Evaluate the overall presentation structure and content of thefinancial statements including the disclosures and whether the financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit.

We also provide those charged with governance with a statement that wehave complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear on our independence and where applicable related safeguards.

From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the financialstatements of the current period and are therefore the key audit matters. We describethese matters in our auditors' report unless law or regulation precludes public disclosureabout the matter or when in extremely rare circumstances we determine that a mattershould not be communicated in our report because the adverse consequences of doing sowould reasonably be expected to outweigh the public interest benefits of suchcommunication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditors' Report) Order 2020(“the Order”) issued by the Central Government of India in terms of Section143(11) of the Act we give in “Annexure A” a statement on the matters specifiedin paragraphs 3 and 4 of the Order to the extent applicable.

(A) As required by Section 143(3) of the Act we report that:

(a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit.

(b) In our opinion proper books of account as required by law havebeen kept by the Company so far as it appears from our examination of those books.

(c) The Balance Sheet the Statement of Profit and Loss (includingother comprehensive income) the Statement of Changes in Equity and the Statement of CashFlows dealt with by this Report are in agreement with the books of account.

(d) In our opinion the aforesaid financial statements comply with theIndian Accounting Standards specified under Section 133 of the Act.

(e) On the basis of the written representations received from thedirectors as on 31 March 2021 taken on record by the Board of Directors none of thedirectors is disqualified as on 31 March 2022 from being appointed as a director in termsof Section 164(2) of the Act.

(f) With respect to the adequacy of the internal financial controlswith reference to financial statements of the Company and the operating effectiveness ofsuch controls refer to our separate Report in “Annexure B”.

(B) With respect to the other matters to be included in the Auditors'Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 inour opinion and to the best of our information and according to the explanations given tous:

i. The Company has disclosed in their IND AS financial statementsmatters relating to pending litigations as at 31 March 2022 - (Refer Note 48 to thefinancial statement);

ii. As represented by the Company there are no long term contractsincluding derivative contracts having material foreseeable losses - (Refer Note 50 to thefinancial statement);

iii. As represented by the Company there has been no delay intransferring amounts required to be transferred to Investor Education and Protection Fundby the Company - (Refer Note No. 49 to financial Statement)

(C) With respect to the matter to be included in the Auditors' Reportunder section 197(16):

In our opinion and according to the information and explanations givento us the remuneration paid by the company to its directors during the year is inaccordance with the provisions of Section 197 of the Act.

For K. K. PODDAR & ASSOCIATES
Chartered Accountants
Firm registration number 314258E
Sd/-
K. K. PODDAR
Partner
Membership No. 051999
UDIN: 22051999AJWOFD8463
Place: Kolkata
Date: May 30 2022

Annexure A to the Independent Auditors' Report

[Referred to in paragraph pertaining to "Report on Other Legal andRegulatory Requirement" of our Report of even date to the members of GEE Limited onthe Ind AS financial statements for the year ended 31st March 2022]

I. a) (A) The company is maintaining proper records showing fullparticulars including quantitative details and situation of Property Plant andEquipment.

(B) The company is maintaining proper records showing full particularsof intangible assets.

b) Property Plant and Equipment have been physically verified by themanagement at reasonable interval and no material discrepancies were noticed on suchverification.

c) All the title deeds of immovable properties disclosed in thefinancial statement are held in the name of the Company

d) The Company has not revalued its Property Plant and Equipment orintangible assets or both during the year.

e) There is no proceedings initiated or pending against the company forholding any Benami property under the “Benami Transactions (Prohibition) Act 1988and Rules made thereunder.

ii. a) The inventory has been physically verified by the managementduring the year. In our opinion the frequency of verification is reasonable the coverage& procedure of such verification by the management is appropriate . On the basis ofour examination of the inventory records in our opinion the Company is maintainingproper records of inventory and there is no material discrepancies noticed on physicalverification of inventory.

b) The company has been sanctioned working capital limits in excess offive crore rupees in aggregate from banks or financial institutions on the basis ofsecurity of current assets and there is no any variation on the quarterly returns orstatements filed by the company with such banks or financial institutions are in agreementwith the books of account of the Company.

Bank Name Date Amount Sanctioned Security Offered Balance as on 31-03-2022
ICICI Bank Ltd 27/07/2021 30 Cr First Paripassu charge on the following immoveable properties: -25.30 Cr
1. Industrial Property situated at Mouza Kandua Howrah belonging to borrower
2. Plot in Kalyan Bhiwandi Industrial Area MIDC Thane belonging to the borrower
HDFC Bank Ltd 05/06/2021 30 Cr First Paripassu charge on the following immoveable properties: -13.99 Cr
1. Industrial Property situated at Mouza Kandua Howrah belonging to borrower
2. Plot in Kalyan Bhiwandi Industrial Area MIDC Thane belonging to the borrower
DBS Bank Ltd 15/03/2021 29.35 Cr First Paripassu charge on the following immoveable properties: -10 Cr
1. Industrial Property situated at Mouza Kandua Howrah belonging to borrower
2. Plot in Kalyan Bhiwandi Industrial Area MIDC Thane belonging to the borrower
Yes Bank Ltd 15/11/2021 10 Cr First Paripassu charge on the following immoveable properties: -10 Cr
1. Industrial Property situated at Mouza Kandua Howrah belonging to borrower
2. Plot in Kalyan Bhiwandi Industrial Area MIDC Thane belonging to the borrower

iii. According to the information and explanations given to us theCompany has not granted any loans advances in the nature of loans stood guaranteesecured or unsucured to any entity. Accordingly the provisions of 3(iii)(a)(b)(c)(d)(e) and (f)) of the Order are not applicable to the Company and hence notcommented upon.

iv. In our opinion and according to information and explanation givento us the company has complied with the provision of Section 185 and 186 of the CompaniesAct with respect of providing or granting of loans making investments and providingguarantees and securities.

v. The company has not accepted amount as deposits and deemed to bedeposits within the meaning of Sections 73 to 76 or any other relevant provisions of theCompanies Act 2013.

vi. We have broadly reviewed the books of account maintained by theCompany pursuant to the rules prescribed by the central government for maintenance of costrecords under sub section (1) of Section 148 of Companies Act 2013 in respect of itsproducts and are of the opinion that prima facie the prescribed accounts and recordshave been made and maintained. However we have not carried out a detailed examination ofthe records with the view to determine whether these are accurate or complete. ForFinancial year 2018-2019 and 2019-20 the cost audit is pending.

vii. a) According to the information and explanation given to us andrecords of the company examined by us in our opinion the Company is regular indepositing undisputed statutory dues including Goods and Service Tax Provident FundEmployee State Insurance Income Tax Sales-Tax Custom duty cess and any other statutorydues with the appropriate authorities . There are no undisputed statutory dues payable fora period of more than six months from the date they become payable as at 31st March 2022except those mentioned above.

b) According to the information and explanations given to us and therecords of the Company examined by us following are Statutory dues referred to insub-clause (a) as at 31st March 2022 which have not been deposited on account of dispute:

Sr. No. Name of Statute Year Disputed Liability (in Rs) Pre Deposit / Credit reversal (in Rs) Net Liability (in Rs) Forum where dispute is pending
1 Customs Act 1962 2008-09 10209629 1500000 8709629 CESTAT Mumbai
2 Customs Act 1962 2011-13 2865797 214935 2650862 CESTAT Kolkata
3 The W.B. Tax on Entry of Goods into Local Areas act 2012 2012-13 to 2013-14 6746153 - 6746153 West Bengal Taxation Tribunal
4 Central Excise Act 1944 2008-09 40249979 30858313 9391666 CESTAT Mumbai
5 Central Excise Act 1944 2008-11 8804766 - 8804766 CESTAT Kolkata
6 Central Excise Act 1944 2009-11 145487 - 145487 CESTAT Kolkata
7 ESIC April 2009 to March 2014 1480258 776327 703931 Industrial Court Thane
8 Income Tax Act 1961 (TDS) Various years per TRACES 965300 - 1623080 Rectification With TRACES / Income Tax Department
9 Income Tax Act 1961 2016-17 7096763 1420000 4229080 CIT -(A)-1 Thane
Ay 2018-19 Refund Adj. Against AY 2016-17 Dues 1447683
10 Income Tax Act 1961 2018-19 405694 - 405694 I. Tax Dept. National Faceless Assessment Centre Delhi
11 Income Tax Act 1961 2020-21 8265520 - 8265520 CPC

Net liability of custom duty and sales tax is exclusive of interest andpenalty.

viii. In our opinion no transactions that were not recorded in thebooks of account during the year and previous year.

ix. Company has not defaulted in repayment of loans to banks as at 31stMarch 2022. Accordingly the provisions of sub-clause (a)(b)(c)(d)(e)and (f) of theOrder are not applicable to the Company and hence not commented upon.

x. a) During the year the Company has not raised any Initial PublicOffer or further public offer. b) The Company has not made any preferential allotment orprivate placement of shares or fully or partly convertible debentures during the year.

xi. Based upon the audit procedures performed and information andexplanations given by the management we report that we have not come across any instancesof fraud by the company or any material fraud on the company by its officers or employeesthat have been noticed or reported during the year nor have we been informed of such caseby management.

xii. The Company is not a Chit Fund Company/or nidhi/ mutual benefitfund/society. As such Clause xii of the order is not applicable to the Company.

xiii All transactions with related parties are in compliance withSections 177 and 188 of Companies Act 2013 where applicable and the details have beendisclosed in the Ind AS financial Statement as required by the applicable AccountingStandards.

xiv a) The company has an internal audit system commensurate with thesize and nature of its business.

b) The reports of the Internal Auditors for the period under audit wereconsidered by Statutory Auditor.

xv. The Company has not entered into non-cash transactions covered bySection 192 of Companies Act 2013 with directors or persons connected with them.

xvi. a) The Company is not engaged in the business of Non-BankingFinancial Institution (NBFI) and not required to obtain a Certificate of Registration(COR) from Reserve Bank of India in terms of Section 45-IA of the RBI Act 1934.

b) The Company has not conducted any Non-Banking Financial or HousingFinance activities. Accordingly the provisions of sub-clause (b)

(c) and

(d) of the Order are not applicable to the Company and hence notcommented upon.

xvii. The Company has not incurred any cash losses in the FinancialYear and in the immediately preceding Financial year.

xviii. The existing Statutory Auditor of Company M/S P.B. Shetty &Co. has resigned and filed ADT-3.The newly appointed Statutory Auditor K.K.Poddar &Associates has taken into consideration the issues objections or concerns raised by theoutgoing auditors properly.

xix. No material uncertainty exists as on the date of the audit reportthat company is capable of meeting its liabilities existing at the date of balance sheetas and when they fall due within a period of one year from the balance sheet date. On thebasis of the financial ratios ageing and expected dates of realisation of financialassets and payment of financial liabilities other information accompanying the financialstatements the auditor's knowledge of the Board of Directors a n d management plans.

xx. a) The company has not transferred unspent amount to a Fundspecified in Schedule VII to the Companies Act within a period of six months of the expiryof the financial year in compliance with second proviso to sub-section (5) of section 135of the said Act. b) There is no unspent amount under sub-section (5) of section 135 of theCompanies Act pursuant to any ongoing project. Therefore this sub-clause is notapplicable.

xxi. There have been no qualifications or adverse remarks by therespective auditors in the Companies (Auditor's Report) Order (CARO) reports of thecompanies included in the consolidated financial statements.

For K. K. PODDAR & ASSOCIATES
Chartered Accountants
Firm registration number 314258E
Sd/-
K. K. PODDAR
Partner
Membership No. 051999
UDIN: 22051999AJWOFD8463
Place: Kolkata
Date: May 30 2022

Annexure B to the Independent Auditors' Report

[Referred to in paragraph pertaining to "Report on Other Legal andRegulatory Requirement" of our Report of even date to the Members of GEE Limited onthe Ind AS financial statements for the year ended 31st March 2022]

Report on the Internal Financial Controls under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013 ("the Act")

We have audited the internal financial controls over financialreporting of GEE Limited (“the Company”) as of March 31 2022 in conjunctionwith our audit of the IND AS financial statements of the Company for the year ended onthat date.

Management's Responsibility for Internal Financial Controls

The Company's management is 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 (IFCOFR) issued by the Institute of Chartered Accountants of India.These responsibilities include the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the orderly andefficient conduct of its business including adherence to company's policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Companies Act 2013.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internalfinancial controls over Financial reporting based on our audit. We conducted our audit inaccordance with the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting (the “Guidance Note”) and the Standards on Auditing issued by ICAIand deemed to be prescribed under section 143(10) of the Companies Act 2013 to theextent applicable to an audit of internal financial controls both applicable to an auditof Internal Financial Controls and both issued by the Institute of Chartered Accountantsof India. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence aboutthe adequacy 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 judgments including the assessment of therisks of material misstatement of the financial statements whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internal financialcontrols system over financial reporting.

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally 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 FinancialReporting

Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according toexplanation given to us 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 2022 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For K. K. PODDAR & ASSOCIATES
Chartered Accountants
Firm registration number 314258E
Sd/-
K. K. PODDAR
Partner
Membership No. 051999
UDIN: 22051999AJWOFD8463
Place : Kolkata
Date: May 30 2022

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