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Mackinnon Mackenzie & Company Ltd.

BSE: 501874 Sector: Others
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Mackinnon Mackenzie & Company Ltd. (MACKINNONMACKEN) - Auditors Report

Company auditors report

TO THE MEMBERS OF MACKINNON MACKENZIE AND COMPANY LIMITED

Report on the audit of Standalone Financial Statements Opinion

We have audited the accompanying financial Statements of MACKINNON MACKENZIE &COMPANY LIMITED ("the Company") which comprise the Balance Sheet as atMarch 31 2020 the statement of Profit and Loss (including Other

Comprehensive Income) the Statement of Change in Equity and the Statement of CashFlows for the year then ended on that date and notes to the financial statements including a summary of the significant accounting policies and other explanatoryinformation.

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 Companies Act 2013 ("the Act") in the manner so required and give a trueand fair view in conformity with the Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended ("Ind AS") and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at March 31 2020 the Loss and totalcomprehensive income changes in equity and its cash flows for the year ended on thatdate.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing specified under section

143(10) of the Act (SAs). Our responsibilities under those Standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Standalone 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 (ICAI) togetherwith the ethical requirements that are relevant to our audit of the standalone financialstatements under the provisions of the Act and the Rules made thereunder and we havefulfilled our other ethical responsibilities in accordance with these requirements and theICAI's Code of Ethics. We believe that the audit evidence we have obtained is sufficientand appropriate to provide a basis for our audit opinion on the financial statements.

Qualified Opinion

As mentioned in Note 14 of the financial statements the Company's bankers had filedsuit in Bombay High Court for recovery of loans which were transferred to the DebtRecovery Tribunal. The bankers have assigned entire debt due to them to a Company and suitfiled by these banks have been transferred back to Bombay High Court. Suits are forrecovery of Rs.616605621/- outstanding as on 31st March 1991. However loans along withinterest accrued and due to the Company which has taken over the Debt as per the terms ofloans and subsequent understanding with the Company amounting to Rs 8256129338 areoutstanding as on 31st March 2020. The Hon. Bombay High Court has passed a decree infavour of the said company in respect of two suits to dispose off/sell the immovableproperty and flats belonging to the company to recover its dues of Rs 702.79 crorestogether with interest. Total amount due to the company as per the decree together withinterest in respect of the two suits is Rs 2716.71 crores as on 31st March 2020. Noprovision is made in respect of additional amount due to the company as per decreeamounting to Rs 1954.72 .crores.

As mentioned in Note 25 and 26 of the financial statements 60 Clerical workers and 35subordinate staff were retrenched on 4th

August 1992 under the Industrial Dispute Act at Mumbai. Each one was paid 15 days wagesas per competed year of service and one months pay in addition to other dues. TheIndustrial Court had given a judgment against the company against which the company hadfiled an appeal before the Hon. Bombay High Court which too was decided against thecompany. The Hon. Supreme Court has dismissed the appeal of the company filed against theorder of the Hon. Bombay High Court and has directed the company to comply with theconditions of the award passed the Industrial Court. The Hon. Supreme Court has dismissedthe review and curative petition filed by the company against the said order. The companyhas filed a compliance report as required by the order passed by the Hon. Supreme Court.No further orders have been passed on this. No provision has been made in respect of duesto 7 (Seven) workers amounting to Rs.91.83 lakhs plus interest upto 31st March 2020 to theretrenched staff as per the order of the Hon. Supreme Court. In so far as the balance 88workers are concerned the company has pleaded non- applicability.

We draw attention to Note 30 in the financial statements which indicates that thisindicates that a material uncertainty exists that may cast significant doubt on theCompany's ability to continue as a going concern.

Also following point may be included in Report on Other Legal and Regulatoryrequirements paragraph.

As required by Section 143(3) of the Act we report that: (f) The going concern matterdescribed in material uncertainty related to going concern paragraph above in ouropinion may have an adverse effect on the functioning of the Company.

As mentioned in Note 11 of the financial statements Loans and Advances includes certainold balances amounting to Rs 818785 for which no provision for doubtful items if any hasbeen made in the accounts pending review confirmation of the same.

As mentioned in Note 17 of the financial statements Trade Payables include an amount ofRs.2651925/- which represent old balances for which no write back has been made in theaccounts pending the review/ confirmation of the same. .

As mentioned in Note 18 of the financial statements certain old credit balancesoutstanding in various accounts amounting to Rs.14852774 for which no write back hasbeen made in accounts pending the review /confirmation of the same. As mentioned in Note24 of the financial statements provision for accrued liability for the year in respect ofgratuity and long term compensated absences has been made on arithmetical basis instead ofbased on actuarial valuation as required by Accounting

Standard -15 "Employee Benefits" (the Standard). The effect on the Profit& Loss Account for the year had the Company determined the accrued liability forgratuity and long term compensated absences based on actuarial valuation has not beenascertained. Accordingly the disclosure requirement regarding the actuarial assumptionsused for actuarial valuation is not complied with.

Further the transitional liability/gain as at April 1 2007 which is required to bedetermined in terms of the transitional provisions of the Standard has not beenascertained and accounted for.

As mentioned in Note 4 (c) of the financial statements the investments made at KolkataRs 56000/- are presently not available for verification as the building is destroyed byfire. As mentioned in Note 31 of the financial statements non-availability ofconfirmations in respect of balances of secured and unsecured loans debtors certain bankbalances deposits and creditors appearing in Schedule 4 7 8 9 14 17 and 18 of theaccounts respectively.

Key Audit Matters

Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone financial statements of the current period.These matters were addressed in the context of our audit of the standalone financialstatements as a whole and in forming our opinion thereon and we have provide a separatequalified opinion on these matters.

Other Information

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Annual Report but does not includethe financial statements and our auditor's report thereon. Our opinion on the financialstatements does not cover the other information and we do not express any form ofassurance conclusion thereon.

In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained during thecourse of our audit or otherwise appears to be materially misstated. If based on thework we have performed we conclude that there is a material misstatement of this otherinformation we are required to report that fact. We have nothing to report in thisregard.

Management's Responsibility for the Standalone Financial Statements

The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these standalone financialstatements that give a true and fair view of the state of affairs (Financial Position)Profit or Loss(Financial Performance) total comprehensive income changes in equity andcash flows of the Company in accordance with the Ind AS and other accounting principlesgenerally accepted in India. This responsibility also includes maintenance of adequateaccounting records in accordance with the provisions of the Act for safeguarding theassets of the Company and for preventing and detecting frauds and other irregularities;selection and application of appropriate accounting policies; making judgments andestimates that are reasonable and prudent; and design implementation and maintenance ofadequate internal financial controls that were operating effectively for ensuring theaccuracy and completeness of the accounting records relevant to the preparation andpresentation of the standalone financial statements that give a true and fair view and arefree from material misstatement whether due to fraud or error.

In preparing the standalone financial statements management is responsible forassessing the Company's ability to continue as a going concern disclosing as applicablematters relating to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Company or cease operations or has norealistic alternative but to do so.

The Board of Directors is responsible for overseeing the Company's financial reportingprocess.

Auditor's Responsibility for the Standalone Financial Statements

Our objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud orerror and to issue an auditor's report that includes our opinion. Reasonable assurance isa 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 standalone financial statements.

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the standalone financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.

Obtain an understanding of internal financial controls relevant to the audit in orderto design audit procedures that are appropriate in the circumstances. Under section143(3)(i) of the Act we are also responsible for expressing our opinion on whether theCompany has an adequate internal financial controls system in place and the operatingeffectiveness of such controls.

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

• Conclude on the appropriateness of management's use of the going concern basisof accounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe standalone financial statements or if such disclosures are inadequate to modify ouropinion. Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the Company to cease tocontinue as a going concern.

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

Materiality is the magnitude of misstatements in the standalone financial statementsthat individually or in aggregate makes it probable that the economic decisions of areasonably knowledgeable user of the financial statements may be influenced. We considerquantitative materiality and qualitative factors in (i) planning the scope of our auditwork and in evaluating the results of our work; and (ii) to evaluate the effect of anyidentified misstatements in the financial statements.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the standalone financial statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditor's report unless law or regulation precludes public disclosure about thematter or when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies ( Auditor's Report ) Order 2016 ( ‘theOrder" issued by the Central Government of India in terms of Section 143(11) of theAct we give in " Annexure A" s statement on the matters specified in paragraphs3 and 4 of the Order to the extent applicable .

2. [A] Further to our comments in "Annexure A" 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 including Other ComprehensiveIncome Statement of Changes in

Equity and the Statement of Cash Flow dealt with by this Report are in agreement withthe books of account.

(d) In our opinion the aforesaid financial statements comply with the Ind AS specifiedunder Section 133 of the Act read with

Rule 7 of the Companies ( Accounts) Rules 2014.

(e) On the basis of the written representations received from the directors as on March31 2020 and taken on record by the Board of Directors none of the directors isdisqualified as on March 31 2020 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. Our report expresses an unmodified opinion onadequacy and operating effectiveness of the Company's internal financial controls overfinancial reporting.

(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 as amended inour opinion and to the best of our information and according to the explanations given tous:

i. The Company does have pending litigations which would impact its financial positionwhich are as follows: a. The Company's bankers had filed suit in Bombay High Court forrecovery of loans which were transferred to the Debt Recovery Tribunal. The bankers haveassigned entire debt due to them to a Company and suit filed by these banks have beentransferred back to Bombay High Court. Suits are for recovery of Rs.616605621/-outstanding as on

31st March 1991. However loans along with interest accrued and due to the Company whichhas taken over the Debt as per the terms of loans and subsequent understanding with theCompany amounting to Rs 8256129338 are outstanding as on 31st March 2020. The Hon.Bombay High Court has passed a decree in favour of the said company in respect of twosuits to dispose off/sell the immovable property and flats belonging to the company torecover its dues of Rs 702.79 crores together with interest. Total amount due to thecompany as per the decree together with interest in respect of the two suits is Rs 2716.71crores as on 31st March 2020. b. 60 Clerical workers and 35 subordinate staff wereretrenched on 4th August 1992 under the Industrial Dispute Act at Mumbai. Each one waspaid 15 days wages as per competed year of service and one months pay in addition to otherdues. The Industrial Court had given a judgment against the company against which thecompany had filed an appeal before the Hon. Bombay High Court which too was decidedagainst the company. The Hon. Supreme Court has dismissed the appeal of the company filedagainst the order of the Hon. Bombay High Court and has directed the company to complywith the conditions of the award passed the Industrial Court. The Hon. Supreme Court hasdismissed the review and curative petition filed by the company against the said order.The company has filed a compliance report as required by the order passed by the Hon.Supreme Court. No further orders have been passed on this. In so far as the balance 88workers are concerned the company has pleaded non- applicability.

ii. The Company did not have any material foreseeable losses on long-term contractsincluding derivative contracts.

iii. There were no amount which were required to be transferred to the InvestorEducation and Protection Fund by the

Company.

2. With respect to the matter to be included in the Auditor's Report under section197(16) as the company has not paid any remuneration to its Director during the currentyear the said clause is not applicable.

3. As required by the Companies (Auditor's Report) Order 2016 ("the Order")issued by the Central Government of India in terms of sub section (11) of section 143 ofthe Companies Act 2013 we give in the "Annexure B" a statement on the mattersspecified in paragraph 3 and 4 of the Order.

For S.M. Bhingarde & Co.

Chartered Accountants

Firm's Registration Number: 101418W

S.M. Bhingarde

Proprietor Membership Number: 40170

UDIN 19040170AAAAAM5417

Place : Mumbai

Date : 4th December 2020

ANNEXURE A - TO THE INDEPENDENT AUDITOR'S REPORT OF EVEN DATE ON THE STANDALONEFINANCIAL STATEMENTS OF MACKINNON MACKENZIE AND CO. LIMITED

Referred to in paragraph 1 under "Report on Other Legal and RegulatoryRequirements" of our report to the Members of Mackinnon Mackenzie And Company Limitedof even date.

i. In respect of the Company's fixed assets

(a) The Company has maintained proper records showing full particulars includingquantitative details and situation of Property Plant & Equipment (PPE).

(b) The Company has a program of verification to cover all the items of fixed assets inphased manner which in our opinion is reasonable having regard to the size of theCompany and the nature of its assets. Pursuant to the program certain PPE were physicallyverified by the management during the year. According to the information and explanationsgiven to us no material discrepancies were noticed on such verification.

(c) According to the information and explanations given to us the records examined byus and based on the examination of the records provided to us we report that the titledeeds comprising all the immovable properties of land and buildings which are freeholdare held in the name of the Company as at the balance sheet date. In respect of immovableproperty of land and building taken on lease and disclosed in PPE in the standalonefinancial statements we have relied on the copy of the letter issued by the Bombay PortTrust approving the assignment as the original letter is not in possession of the company.The ground lease of the premises of the company has expired on 22nd May 2017. The companyhas made an application for renewal of the lease.

ii. As the company is carrying on agency business paragraph 3(ii) of the order is notapplicable.

iii. According to the information and explanations given to us the Company has notgranted any loans secured or unsecured to companies firms limited liabilitypartnerships or other parties covered in the register maintained under section 189 of theCompanies Act 2013 (the "Act"). Consequently sub-clauses (a) (b) & (c) ofclause (iii) of paragraph 3 of the Order are not applicable to the Company. iv. In ouropinion and according to the information and explanations given to us the Company hascomplied with the provisions of Sections 185 and 186 of the Act in respect of investmentsmade. The Company has not granted any loans or provided guarantees and securities.Consequently clause (iv) of paragraph 3 of the Order is not applicable to the Company. v.According to the information and explanations given to us the Company has not acceptedany deposit during the year. Consequently clause (v) of paragraph 3 of the Order is notapplicable to the Company.

vi. To the best of our knowledge and as explained the Central Government has notspecified the maintenance of cost records under Section 148 (1) of the Companies Act2013 for the product/services of the company. vii. According to the information andexplanations given to us and on the basis of our examination of the books of account inrespect of statutory dues:

(a) According to information and explanations given to us and on the basis of ourexamination of the books of account and records the Company has been generally regularin depositing undisputed statutory dues including

Income-Tax Goods and Service Tax and any other statutory dues with the appropriateauthorities. According to the information and explanations given to us no undisputedamounts payable in respect of the above were in arrears as at March 31 2020 for a periodof more than six months from the date on when they became payable.

(b) According to the information and explanations given to us and the records of thecompany examined by us the particulars of income tax service tax as 31st March 2020which have not been deposited on account of any dispute pending are as under:

Name of the Statute Nature of Dues Relevant Financial Year Amount ( Rs) Forum where dispute is pending
Foreign Exchange Regulation Act Fine for alleged violation of Foreign Exchange Regulation Act by the company and its officer. 1979 100297000 Foreign Exchange Appellate Tribunal has allowed companies appeal against which the concerned government department ha s filed an appeal with the High Court of Bombay.

Except for the above there are no dues in respect of Income-tax Goods and ServiceTax which have not been deposited with the appropriate authorities on account of anydispute.

viii. In our opinion and according to the information and explanations given to us theCompany has not taken any loan either from banks financial institutions or from thegovernment and has not issued any debentures.

ix. Based upon the audit procedure performed and the information and explanations givenby the management the company has not raised moneys by way of initial public offer orfurther public offer including debt instruments and Term Loans.

x. To the best of our knowledge and according to the information and explanations givento us no material fraud by the Company or on the Company by its officers or employees hasbeen noticed or reported during the year.

xi As the company has not paid any Managerial Remuneration during the year provisionsof paragraph 3(xi) of the Order are not applicable.

xii. In our opinion and according to the information and explanations given to us theCompany is not a Nidhi Company.

Consequently clause (xii) of paragraph 3 of the Order is not applicable to theCompany.

xiii. In our opinion and according to the information and explanations given to us alltransactions with the related parties are in compliance with section 177 and 188 ofCompanies Act 2013 and corresponding details have been disclosed in the StandaloneFinancial Statements as required by the applicable Indian accounting standards.

xiv. In our opinion and according to the information and explanations given to us theCompany has not made any preferential allotment or private placement of shares or fully orpartly convertible debentures during the year. Consequently requirement under clause(xiv) of paragraph 3 of the Order is not applicable to the Company.

xv. In our opinion and according to the information and explanations given to us theCompany has not entered into non-cash transactions with its directors or persons connectedwith him and hence provisions of section 192 of the Act are not applicable. Consequentlyrequirement under clause (xv) of paragraph 3 of the Order is not applicable to theCompany. xvi. To the best of our knowledge and belief the Company is not required to beregistered under section 45-IA of the

Reserve Bank of India Act 1934.

For S.M. Bhingarde & Co.

Chartered Accountants

Firm's Registration Number: 101418W

S.M. Bhingarde

Proprietor Membership Number: 40170

UDIN 19040170AAAAAM5417

Place : Mumbai

Date : 4th December 2020

ANNEXURE B - TO THE INDEPENDENT AUDITORS' REPORT OF EVEN DATE ON THE STANDALONEFINANCIAL STATEMENTS OF MACKINNON MACKENZIE & CO LIMITED

Referred to in paragraph 2[A] )f) under "Report on Other Legal and RegulatoryRequirements" of our report to the Members of Mackinnon Mackenzie And Company Limitedof even date

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

We have audited the internal financial controls over financial reporting of MackinnonMackenzie & Co Limited ("the Company") as at March 31 2020 in conjunctionwith our audit of the standalone 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 and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal controlstated in the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting issued by the

Institute of Chartered Accountants of India. These responsibilities include the designimplementation and maintenance of adequate internal financial controls that were operatingeffectively for ensuring the orderly and efficient conduct of its business includingadherence to company's policies the safeguarding of its assets the prevention anddetection of frauds and errors the accuracy and completeness of the accounting recordsand the timely preparation of reliable financial information as required under theCompanies Act 2013.

Auditors' Responsibility

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 Guidance Note on Audit of Internal Financial Controls Over

Financial Reporting (the "Guidance Note") issued by the Institute ofChartered Accountants of India and the Standards on Auditing prescribed under section143(10) of the Companies Act 2013 to the extent applicable to an audit of internalfinancial controls. 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.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe 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 judgement including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.

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 controls systemover financial reporting.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide reasonable assurance regarding the reliability of financial reporting and thepreparation of standalone 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 standalonefinancial Statements in accordance with generally accepted accounting principles and thatreceipts and expenditures of the company are being made only in accordance withauthorisations of management and directors of the company; and (3) provide reasonableassurance regarding prevention or timely detection of unauthorized acquisition use ordisposition of the company's assets that could have a material effect on the financialStatements.

Inherent Limitations of Internal Financial Controls over Financial Reporting

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

In our opinion to the best of our information and according to the explanation givento us the Company has in all material respects an adequate internal financial controlssystem over financial reporting and such internal financial controls over financialreporting were operating effectively as at March 31 2020 based on the internal controlover financial reporting criteria established by the Company considering the essentialcomponents of internal control stated in the Guidance Note on Audit of Internal FinancialControls Over Financial Reporting issued by the Institute of Chartered Accountants ofIndia.

For S.M. Bhingarde & Co.

Chartered Accountants

Firm's Registration Number: 101418W

S.M. Bhingarde

Proprietor Membership Number: 40170

UDIN 19040170AAAAAM5417

Place : Mumbai

Date : 4th December 2020

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