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S.V. Trading & Agencies Ltd.

BSE: 503622 Sector: Others
NSE: N.A. ISIN Code: INE404N01019
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NSE 05:30 | 01 Jan S.V. Trading & Agencies Ltd
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VOLUME 10
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P/E 21.62
Mkt Cap.(Rs cr) 13
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Sell Price 0.00
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OPEN 7.35
CLOSE 7.35
VOLUME 10
52-Week high 7.35
52-Week low 7.35
P/E 21.62
Mkt Cap.(Rs cr) 13
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

S.V. Trading & Agencies Ltd. (SVTRADAGEN) - Auditors Report

Company auditors report

T o the Members of S V Trading & Agencies Limited

Report on the Audit of the Standalone Financial Statements

Opinion

We have audited the standalone financial statements of S V Trading& Agencies Limited ("the Company") which comprise the balance sheet as at31st March 2022 and the statement of Profit and Loss statement of changes in equity andstatement of cash flows for the year then ended and notes to the financial statementsincluding a summary of significant accounting policies and other explanatory information.

In our opinion and to the best of our information and according to theexplanations given to us the aforesaid standalone financial statements give theinformation required by the Act in the manner so required and give a true and fair view inconformity with the accounting principles generally accepted in India of the state ofaffairs of the Company as at March 31 2022 and profitchanges in equity and its cashflows 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 Companies Act 2013. Our responsibilitiesunder those Standards are further described in the Auditor?s Responsibilities for theAudit of the Financial Statements section of our report. We are independent of the Companyin accordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia together with the ethical requirements that are relevant to our audit of thefinancial statements under the provisions of the Companies Act 2013 and the Rulesthereunder and we have fulfilled our other ethical responsibilities in accordance withthese requirements and the Code of Ethics. We believe that the audit evidence we haveobtained is sufficient and appropriate to provide a basis for our opinion.

Key Audit Matters

Key audit matters are those matters that in our professional judgmentwere of most significance in our audit of the financial statements of the current period.These matters were addressed in the context of our audit of the financial statements as awhole and in forming our opinion thereon and we do not provide a separate opinion onthese matters.

Description of each key audit matter in accordance with SA 701:

The Key Audit Matter How the matter was addressed in our Audit
Measurement of Investment in accordance Principal Audit procedure:
with Ind AS 109 "Financial Instruments" • Obtaining an understanding of the companies? objectives for such investments and assessment thereof in terms of Ind AS 109.
On initial recognition investment is recognized at fair value in case of investment which are recognized at fair value through FVOCI. In that case that transaction costs are attributable to the acquisition value of the investments. • Obtaining an understanding of the determination of the measurement of the investments and tested the reasonableness of the significant judgement applied by the management.
The Company?s investment is subsequently classified into following categories based on the objective to manage the cash flows and options available in the standard: • Evaluated the design of internal controls relating to measurement and also tested the operating effectiveness of the aforesaid controls.
• At amortized cost • Obtaining understanding of basis of valuation adopted in respect of fair value investment and ensured that valuation techniques used are appropriate in circumstances and for which sufficient data are available to measure fair value.
• At fair value through profit or loss (FVTPL) • Assessed the appropriateness of the discloser in the standalone financial statements in accordance with the applicable financial reporting framework.
• At fair value through Other comprehensive Income (FVTOCI)
The company has assessed following two objectives:
• Held to collect contractual cash flows.
• Realizing cash flows through sale of investments. The Company makes decision based on assets fair value and manages the assets to realize those fair values.
Since valuation of investment at fair value involves critical assumptions significant risk in valuation and complexity in assessment of objectives the valuation of investments as per Ind AS 109 is determined to be a key audit matter in our audit of the standalone financial statements.
Refer Note 1 to the standalone financial statements.

Management's Responsibility for the Standalone Financial Statements

The Company?s Board of Directors is responsible for the mattersstated in section 134(5) of the Companies Act 2013 ("the Act") with respect tothe preparation of these standalone financial statements that give a true and fair view ofthe financial position financial performance (changes in equity)and cash flows of theCompany in accordance with the accounting principles generally accepted in Indiaincluding the accounting Standards 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 statement that givea true and fair view and are free from material misstatement whether due to fraud orerror.

In preparing the financial statements management is responsible forassessing the Company?s ability to continue as a going concern disclosing asapplicable 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.

Those Board of Directors are also responsible for overseeing theCompany?s financial reporting process.

Information Other Than the Financial Statements and Auditors' ReportThereon

The Company?s Board of Directors is responsible for the otherinformation. The other information comprises the information included in the AnnualReport but does not include the Standalone Financial Statements and our auditors?report thereon. Our opinion on the Standalone Financial Statements does not cover theother information and we do not express any form of assurance conclusion thereon. Inconnection with our audit of the Standalone Financial Statements our responsibility is toread the other information and in doing so consider whether such other information ismaterially inconsistent with the financial statements or our knowledge obtained in theaudit or otherwise appears to be materially misstated. If based on the work we haveperformed we conclude that there is a material misstatement of this other information; weare required to report that fact. We have nothing to report in this regard.

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. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these financial statements.

Paragraph 40(b) of this SA explains that the shaded material below canbe located in an Appendix to the auditor?s report. Paragraph 40(c) explains that whenlaw regulation or applicable auditing standards expressly permit reference can be madeto a website of an appropriate authority that contains the description of theauditor?s responsibilities rather than including this material in the auditor?sreport provided that the description on the website addresses and is not inconsistentwith the description of the auditor?s responsibilities below.

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

• 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 Companies Act 2013 we are also responsible for expressing ouropinion on whether the company has adequate internal financial controls system in placeand 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 thegoing concern basis of accounting and based on the audit evidence obtained whether amaterial uncertainty exists related to events or conditions that may cast significantdoubt on the Company?s ability to continue as a going concern. If we conclude that amaterial uncertainty exists we are required to draw attention in our auditor?sreport to the related disclosures in the financial statements or if such disclosures areinadequate to modify our opinion. Our conclusions are based on the audit evidenceobtained up to the date of our auditor?s report. However future events or conditionsmay cause the Company to 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 auditor?s report unless law or regulation precludes publicdisclosure about the matter or when in extremely rare circumstances we determine that amatter should not be communicated in our report because the adverse consequences of doingso would reasonably be expected to outweigh the public interest benefits of suchcommunication.

Other Matter

The company is liable to prepare consolidate their financial statementalong with Crystal Infrabuild Private Limited and Mountain Vintrade Private Limited butmanagement has decided not to prepare their consolidation financial statement.

Report on Other Legal and Regulatory Requirements

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 of the Companies Act 2013 we give in the Annexure a statement on thematters specified in paragraphs 3 and 4 of the Order to the extent applicable.

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 and the CashFlow Statement dealt with by this Report are in agreement with the books of account.

(d) In our opinion the aforesaid standalone financial statementscomply with the Accounting Standards specified under Section 133 of the Act read withRule 7 of the Companies (Accounts) Rules

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

(f) With respect to the adequacy of the internal financial controlsover financial reporting of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure A".

(g) With respect to the other matters to be included in theAuditor?s Report in accordance with Rule 11 of the Companies (Audit and Auditors)Rules 2014 in our opinion and to the best of our information and according to theexplanations given to us:

1. The Company has disclosed the impact of pending litigations on itsfinancial position in its financial statements.

2. The Company did not have any long-term contracts includingderivative contracts for which there were any material foreseeable losses.

3. There has been no delay in transferring amounts required to betransferred to the Investor Education and Protection Fund by the Company.

4. (a) The Management has represented that to the best of itsknowledge and belief no funds (which are material either individually or in theaggregate) have been advanced or loaned or invested (either from borrowed funds or sharepremium or any other sources or kind of funds) by the Company to or in any other person orentity including foreign entity ("Intermediaries") with the understandingwhether recorded in writing or otherwise that the Intermediary shall whether directlyor indirectly lend or invest in other persons or entities identified in any mannerwhatsoever by or on behalf of the Company ("Ultimate Beneficiaries") or provideany guarantee security or the like on behalf of the Ultimate Beneficiaries;

(b) The Management has represented that to the best of its knowledgeand belief no funds (which are material either individually or in the aggregate) havebeen received by the Company from any person or entity including foreign entity("Funding Parties") with the understanding whether recorded in writing orotherwise that the Company shall whether directly or indirectly lend or invest inother persons or entities identified in any manner whatsoever by or on behalf of theFunding Party ("Ultimate Beneficiaries") or provide any guarantee security orthe like on behalf of the Ultimate Beneficiaries;

(c) Based on the audit procedures that have been considered reasonableand appropriate in the circumstances nothing has come to our notice that has caused us tobelieve that the representations under sub-clause (i) and (ii) of Rule 11(e) as providedunder (a) and (b) above contain any material misstatement.

5. The Company has not declared or paid any dividends during the yearand accordingly reporting on the compliance with section 123 of the Companies Act 2013 isnot applicable for the year under consideration.

ANNEXURE A TO THE AUDITORS' REPORT

The Annexure referred to in our Independent Auditors' Report to themembers of the Company on the standalone financial statements for the year ended March 31st2022 we report that:

(i) (a) In our opinion and according to the information and explanationgiven to us The Company is maintaining proper records showing full particulars includingquantitative details and situation of property plant and equipment.

The Company does not have any intangible assets.

(b) The Company has a program of verification to cover all items ofproperty plant and equipment in a phased manner over a period of three years which inour opinion is reasonable having regard to the size of the company and the nature of itsassets.

Pursuant to the program certain property plant and equipment werephysically verified by the management during the year. According to the information andexplanations given to us no material discrepancy was noticed on such verification.

(c) According to the information and explanations given to us and therecords examined by us we report that the company does not hold any freehold andleasehold immovable properties of land and building as at the balance sheet date.

(d) The Company has not revalued its property plant and equipment(including right of use asset) during the year. Accordingly paragraph 3(i)(d) of theorder is not applicable.

(e) In our opinion and according to the information and explanationsgiven to us there are no proceedings initiated or are pending against the Company forholding any benami property under the Benami Transactions (Prohibition) Act 1988 (45 of1988) and rules made thereunder. Accordingly paragraph 3 (i) (e) of the Order is notapplicable.

(ii) (a) The Company does not have any inventory and hence reportingunder clause 3(ii)(a) of the order is not applicable.

(b) The Company has not been sanctioned working capital limits inexcess of five crore rupees in aggregate from banks or financial institutions on thebasis of security of current assets at any point of time during the year. Accordinglyparagraph 3 (ii) (b) of the Order is not applicable.

(iii) (a) In our opinion and according to information and explanationgiven to us the Company hasmade investments in the companies.

(b) In our opinion and according to information and explanation givento us the investment made are not prejudicial to the interest of company.

(iv) In our opinion and according to information and explanation givento us in respect of loans investments guarantees and security the Company has compliedwith the provisions of sections 185 and section 186 of the Companies Act 2013.

(v) In our opinion and according to the information and explanationsgiven to us the Company has not accepted any deposits or amounts which are deemed to bedeposits during the year. Accordingly paragraph 3 (v) of the Order is not applicable.

(vi) The Central Government of India has not prescribed the maintenanceof cost records under sub-section (1) of section 148 of the Act for any of the activitiesof the company and accordingly paragraph 3 (vi) of the order is not applicable.

(vii) (a) Amounts deducted/ accrued in the books of account in respectof undisputed statutory dues including goods and services tax provident fund employees'state insurance income- tax sales-tax service tax duty of customs duty of excisevalue added tax cess and other material statutory dues have been generally regularlydeposited by the Company with the appropriate authorities.

(b) No undisputed amounts payable in respect of goods and services taxprovident fund employees' state insurance income-tax sales-tax service tax duty ofcustoms duty of excise value added tax cess and other material statutory dues were inarrears as at March 31 2022 for a period of more than six months from the date theybecame payable.

(c) There are no statutory dues referred to in sub-clause (a) whichhave not been deposited on account of dispute.

(viii) In our opinion and according to the information and explanationsgiven to us there are no transactions not recorded in the books of account that have beensurrendered or disclosed as income during the year in the tax assessments under the IncomeTax Act 1961 (43 of 1961). Accordingly paragraph 3 (viii) of the Order is notapplicable.

(ix) (a)In our opinion and according to the information andexplanations given to us the Company has not defaulted in repayment of loans or otherborrowings or in the payment of interest thereon to any lender during the year.

(b) In our opinion and according to the information and explanationsgiven to us the Company is not declared as a willful defaulter by any bank or financialinstitution or other lender.

(c) The Company has not taken any term loan during the year and thereis no outstanding term loan at the beginning of the year and hence reporting under clause3(ix)(c) of the order is not applicable.

(d) In our opinion and according to the information and explanationsgiven to us funds raised on short term basis have not been utilized for long termpurposes.

(e) The Company does not have any subsidiaries/ associates/joint-ventures and accordingly paragraphs 3 (ix) (e) and 3 (ix) (f) of the Order are notapplicable.

(f) In our opinion and according to the information and explanationsgiven to us the company has not raised any loans during the year on the pledge ofsecurities held in its subsidiaries joint ventures or associate companies.

(x) (a) In our opinion and according to the information andexplanations given to us the Company has not raised any money by way of initial publicoffer or further public offer (including debt instruments) during the year. Accordinglyparagraph 3 (x) (a) of the Order is not applicable.

(b) In our opinion and according to the information and explanationsgiven to us the Company has not made any preferential allotment or private placement ofshares or convertible debentures (fully partially or optionally convertible) during theyear. Accordingly paragraph 3 (x) (b) of the Order is not applicable.

(xi) (a) To the best of our knowledge and according to the informationand explanations given to us no fraud by the Company or no material fraud on the Companyby any person has been noticed or reported during the year. Accordingly paragraph 3 (xi)(a) of the Order is not applicable.

(b) Since there is no fraud by the Company or no material fraud on theCompany by any person has been noticed or reported during the year paragraph 3 (xi) (b)of the Order is not applicable.

(c) To the best of our knowledge and according to the information andexplanations given to us no whistle-blower complaints have been received by the Companyduring the year.

(xii) In our opinion and according to the information and explanationsgiven to us the company is not Nidhi Company. Accordingly paragraph 3(xii) of Order isnot applicable.

(xiii) According to the information and explanations given to us andbased on our examination of the records of the Company transactions with the relatedparties are in compliance with sections 177 and 188 of the Act where applicable anddetails of such transactions have been disclosed in the Standalone financial statements asrequired by the applicable accounting standards.

(xiv) (a) In our opinion and according to the information andexplanations given to us the Company has an internal audit system commensurate with thesize and nature of its business.

(b)The reports of the internal auditors for the year under audit wereconsidered by us as part of our audit procedures.

(xv) According to the information and explanations given to us andbased on our examination of the record of the Company the company has not entered intoany non-cash transactions with directors or persons connected with him.Accordinglyparagraph 3 (xv) of the Order is not applicable.

(xvi) (a) In our opinion and according to the information andexplanations given to us the Company is not required to be registered under section 45-IAof the Reserve Bank of India Act 1934.

(b) In our opinion and according to the information and explanationsgiven to us the Company has not conducted any Non-Banking Financial or Housing Financeactivities without a valid Certificate of Registration (CoR) from the Reserve Bank ofIndia as per the Reserve Bank of India Act 1934.

(c) In our opinion and according to the information and explanationsgiven to us the Company is not a Core Investment Company (CIC) as defined in theregulations made by the Reserve Bank of India. Accordingly paragraph 3 (xvi) (c) of theOrder is not applicable.

(d) In our opinion and according to the information and explanationsgiven to us the Company is not a Core Investment Company (CIC) and it does not have anyother companies in the Group. Accordingly paragraph 3 (xvi) (d) of the Order is notapplicable.

(xvii) The Company has not incurred cash losses in the financial yearand in the immediately preceding financial year.

(xviii) There has been no resignation of the statutory auditors duringthe year. Accordingly paragraph 3 (xviii) of the Order is not applicable.

(xix) In our opinion and according to the information and explanationsgiven to us and on the basis of the financial ratios ageing and expected dates ofrealization of financial assets and payment of financial liabilities other informationaccompanying the financial statements our knowledge of the board of directors andmanagement plans there are material uncertainties exist as on the date of the auditreport that Company is capable of meeting its liabilities existing at the date of balancesheet as and when they fall due within a period of one year from the balance sheet date.

(xx) (a) In our opinion and according to the information andexplanations given to us in respect of other than ongoing projects there are no unspentamounts to be transferred to a fund specified in Schedule VII to the Act.

(b) In our opinion and according to the information and explanationsgiven to us there are no amount remaining unspent under sub-section (5) of section 135 ofthe Act pursuant to any ongoing project to be transferred to special account incompliance with the provision of sub-section (6) of section 135 of the said Act.

(xxi) In our opinion and according to the information and explanationsgiven to us there have been no qualification or adverse remark subject to verification.

ANNEXURE B TO THE AUDITORS' REPORT

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 S V Trading & Agencies Limited ('the Company') as of 31stMarch 2022 in conjunction with our audit of the standalone financial statements of theCompany for the year ended on that 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 (the "Guidance Note") issued by the Institute of CharteredAccountants of India (the "ICAI"). 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 the Company?s policies safeguarding of its assets prevention anddetection of frauds and errors accuracy and completeness of the accounting records andtimely preparation of reliable financial information as required under the Act.

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 judgment 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 internalfinancial controls 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 the maintenance of records that in reasonable detailaccurately and fairly reflect the transactions and dispositions of the assets of thecompany;

(2) Provide reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the company arebeing made only in accordance with authorizations of management and directors of thecompany; and

(3) Provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition use or disposition of the company's assets thatcould 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 the company has in all material respects an adequateinternal financial control system over financial reporting and such internal financialcontrols over financial reporting were operating effectively as at march 312022 based onthe internal control over financial reporting criteria established by the companyconsidering the essential components of internal control stated in the guidance note onaudit of internal financial control over financial reporting issued by the Institute ofChartered Accountant of India.

FOR R SONI & COMPANY
Chartered Accountants
Firm?s registration number: 130349W
Sd/-
Rajesh Soni
Partner
Membership No.133240
UDIN: 22133240AJVXQD8833
Place: Mumbai
Date: 30.05.2022

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