TO THE MEMBERS OF:
SUVIDHA INFRAESTATE CORPORATION LIMITED
Report on the audit of the financial statements
We have audited the accompanying financial statements of SUVIDHA INFRAESTATECORPORATION LIMITED ("the company") which comprise the Balance Sheet as at 31stMarch 2022 the Statement of Profit and Loss (including other Comprehensive Income) theCash Flow Statement and the statement of changes in Equity for the year then ended and asummary of significant accounting policies and other explanatory information (hereinafterreferred to as "financial statement").
In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements give the information required by theCompanies Act 2013 (the "Act") in the manner so required and give a true andfair view in conformity with the Indian Accounting Standards prescribed under section 133of the Act read with the Companies (Indian Accounting Standards) Rules 2015 as amended("Ind AS") and other accounting principles generally accepted in India of thestate of affairs of the Company as at March 31 2022 and its loss (including othercomprehensive income) changes in equity and its cash flows for the year ended on thatdate.
Basis for opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder Section 143(10) of the Act. Our responsibilities under those SAs are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the Institute of Chartered Accountants of India together with the ethicalrequirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules there under 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 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.
|The key audit matters ||How our audit addressed the key audit matter |
|Advance booking received in to sales || |
|The company has received Rs. 96.56 lakh from nine customers as booking advance for sale of land since last several years. Neither conveyance deed is executed nor amount is refunded nor balance confirmation is received. ||Our audit procedures include the following substantive procedures: |
| ||The management has confirmed that these are genuine transaction and shall be converted in to sales within short period. |
| ||We have sent balance confirmation letters to all the parties however till the time of audit completion neither positive nor negative reply have been received from any of the party. |
|Inventory || |
|The company is trying to sale plotted lands since last several years. However since last three years no sale has taken place. ||Our audit procedures include the following substantive procedures: |
| ||The auditors have visited the place where company is trying to sale its plotted lands. On visit it is found that the said lands are still available without any encroachment. |
| ||The management has agreed to sale the land in near future if needed at reduce prices to generate clear the inventory. |
|Unpaid calls || |
|There are unpaid calls of Rs. 50.19 lakh in the Share capital for more than 10 years. The name of shareholders who have not paid is not known. No procedure for forfeiture of shares is initiated. ||Our audit procedures include the following substantive procedures: |
| ||The management has agreed to make extra efforts either to obtain the money or start the procedure for forfeiture of shares. |
The Company's management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the Company'sannual report but does not include the financial statements and our auditors' reportthereon.
Our opinion on the financial statements does not cover the other information and we donot express any form of assurance 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 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. Management'sresponsibility for the financial statements
The Company's Board of Directors is responsible for the matters stated in section134(5) of the Companies Act 2013 ("the Act") with respect to the preparation ofthese financial statements that give a true and fair view of the financial positionfinancial performance including other comprehensive income cash flows and changes inequity of the Company in accordance with the accounting principles generally accepted inIndia including the Indian Accounting Standards (Ind AS) specified under section 133 ofthe Act read with relevant rules issued there under. This responsibility also includesmaintenance of adequate accounting records in accordance with the provisions of the Actfor safeguarding the assets of the Company and for preventing and detecting frauds andother irregularities; selection and application of appropriate accounting policies; makingjudgments and estimates that are reasonable and prudent; and design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the financial statements that give a true and fair viewand are free from material misstatement whether due to fraud or error.
In preparing the financial statements management and Board of Directors areresponsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the Company or to ceaseoperations or has no realistic alternative but to do so.
Board of Directors is also responsible for overseeing the Company's financial reportingprocess. Auditor's responsibilities for the audit of the 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 or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these 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 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 control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under Section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the company hasadequate internal financial controls with reference to financial statements in place andthe operating effectiveness 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 financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditors'report. However future events or conditions may cause the Company to cease to continue asa going concern.
Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.
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 financial statements of thecurrent period and are therefore the key audit matters. We describe these matters in ourauditors' report unless law or regulation precludes public disclosure about the matter orwhen 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 onother legal and regulatory requirements
1. As required by the Companies (Auditor's Report) Order 2020 ("the order")issued by the Central Government of India in terms of sub-section (11) of section 143 ofthe Act we give in the Annexure - A a statement on the matters specified in paragraphs 3and 4 of the Order.
2. 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 beliefs were necessary for the purposes of our audit;
b. In our opinion proper books of accounts as required by Law have been kept by theCompany so far as it appears from our examinations of those books;
c. The Balance Sheet Statement of Profit and Loss including Other ComprehensiveIncome the Cash Flow Statement and Statement of Changes in Equity dealt with by thisreport are in agreement with the relevant books of account;
d. In our opinion the aforesaid financial statements comply with the Indian AccountingStandards specified under section 133 of the Act read with relevant rules issued thereunder;
e. On the basis of written representations received from the directors and taken onrecord by the Board of Directors none of the directors is disqualified as on 31st March2022 from being appointed as a director in terms of Section 164(2) of the Act.
f. With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate report in Annexure - B.
g. With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of section 197(16) of the Act as amended the clause isnot applicable as the no remuneration paid by the Company to its directors during theyear.
h. With respect to the other matters to be included in the Auditor's Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us:
a) The company has disclosed the impact of pending litigations as at 31st March 2022on its financial position in its financial statements as referred to in Note No. 32 to thefinancial statements.
b) The company did not have any long term contracts including derivative contracts forwhich there were any material foreseeable losses.
c) There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company.
d) (i) The management has represented that to the best of its knowledge and beliefother than as disclosed in the notes to the accounts no funds have been advanced orloaned or invested (either from borrowed funds or share premium or any other sources ofkind of funds) by the company to or in any other person(s) or entity(ies) includingforeign entities ("Intermediaries") with the understanding whether recorded inwriting or otherwise that the intermediary shall:
directly or indirectly lend or invest in other persons or entities identified inany manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries")or
provide any guarantee security or the like on behalf of the UltimateBeneficiaries;
(ii) The management has represented that to the best of its knowledge and beliefother than as disclosed in the notes to the accounts no funds have been received by thecompany from any person(s) or entity(ies) including foreign entities ("FundingParties") with the understanding whether recorded in writing or otherwise that thecompany shall.
Directly or indirectly lend or invest in other persons or entities identifiedin any manner whatsoever by or on behalf of the Funding Party ("UltimateBeneficiaries") or
provide any guarantee security or the like on behalf of the UltimateBeneficiaries; and
(iii) Based on such audit procedures that the auditor has considered reasonable andappropriate in the circumstances nothing has come to their notice that has caused them tobelieve that the representations under sub-clause(i) and (ii) contain any materialmis-statement." [Refer Note No. 41 & 42]
e) During the year no dividend was declared or paid. Hence compliance with Section 123of the companies Act 2013 is not applicable.
ANNEXURE - A TO THE INDEPENDENT AUDITORS' REPORT
TO THE MEMBERS OF:
SUVIDHA INFRAESTATE CORPORATION LIMITED
Referred to in paragraph (1) under the heading of "Report on Other Legal andRegulatory requirements" of our Report of even date to the standalone financialstatements of the company for the year ended 31st March 2022:
To the best of our information and according to the explanations provided to us by theCompany and the books of account and records
(i) In respect of the Company's Property Plant and Equipment and Intangible Assets:
(a) (A) The Company has maintained proper records showing full particulars includingquantitative details and situation of Property Plant and Equipment.
(B) The Company does not have any intangible assets hence the question of maintainingproper records does not arise. Accordingly clause 3(i)(a)(B) is not applicable to thecompany.
(b) All the assets have not been physically verified by the management during the yearbut there is a regular programme of verification which in our opinion is reasonablehaving regard to the size of the company and the nature of its assets. According to theinformation and explanations given to us no material discrepancies were noticed on suchverification.
(c) The company does not have any immovable property. Hence the question of the titledeeds of immovable properties are held in the name of the company does not arise.Accordingly the provision of clause 3(i)(c) of the order are not applicable to thecompany.
(d) The Company has not revalued any of its Property Plant and Equipment andintangible assets during the year. Accordingly the provision of clause 3(i)(d) of theorder are not applicable to the company.
(e) No proceedings have been initiated during the year or are pending against theCompany as at March 31 2022 for holding any benami property under the Benami Transactions(Prohibition) Act 1988 (as amended in 2016) and rules made thereunder. Accordingly theprovision of clause 3(i)(e) of the order are not applicable to the company.
(ii) (a) The management of the company has conducted physical verification of itsinventory at reasonable intervals and procedure of such verification by the management ofthe company is appropriate. The inventory of finished goods shown in the accounts is Land.The company is maintaining the necessary records to our satisfaction. No discrepancies inexcess of 10% or more in aggregate for each class was noticed on verification between thephysical stocks and book records.
(b) The Company has not been sanctioned working capital limits in excess of Rs. 5crore in aggregate at any points of time during the year from banks or financialinstitutions on the basis of security of current assets and hence reporting under clause3(ii)(b) of the Order is not applicable.
(iii) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not made any investments orprovided any loans or advances in the nature of loans or provided any guarantee orprovided any security to Company Firm Limited Liability Partnership and any other partyduring the year. Accordingly reporting under clause 3(iii) (a) to (f) of the Order is notapplicable to the Company.
(iv) The company has not given any loan to any party and not invested in any company.Therefore the question of complying with section 185 & 186 of the companies' act2013 does not arise. Accordingly clause 3(iv) of the Order is not applicable to theCompany.
(v) The Company has not accepted any deposits or amounts which are deemed to bedeposits from the public. No order has been passed by company law board or National LawTribunal or Reserve Bank of India or any court or any other Tribunal. Accordingly clause3(v) of the Order is not applicable to the Company.
(vi) The company is not covered under the limit specified for the maintenance of costrecords by the Central Government of India under sub-section (1) of section 148 of theCompanies Act 2013 read with the Companies (Cost records & Audit) Rules 2014.Accordingly reporting under clause 3(vi) of the Order is not applicable to the Company.
(vii) In respect of statutory dues:
(a) According to the information and explanations given to us and based on ourexamination of the records of the company undisputed statutory dues including Goods andServices tax Provident Fund Employees' State Insurance Income Tax Sales Tax ServiceTax duty of Custom duty of Excise Value Added Tax Cess and other material statutorydues applicable to it with the appropriate authorities have been generally regularlydeposited.
There were no undisputed amounts payable in respect of Goods and Service tax ProvidentFund Employees' State Insurance Income Tax Sales Tax Service Tax duty of Custom dutyof Excise Value Added Tax Cess and other material statutory dues in arrears as at March31 2022 for a period of more than six months from the date they became payable.
(b) According to the information and explanations given to us there are no dues ofGoods and Service tax Provident Fund Employees' State Insurance Income Tax Sales TaxService Tax duty of Custom duty of Excise Value Added Tax Cess and other materialstatutory dues which have not been deposited on account of any dispute.
(viii) There were no transactions relating to previously unrecorded income that havebeen surrendered or disclosed as income during the year in the tax assessments under theIncome Tax Act 1961 (43 of 1961).
(ix) (a) According to the information and explanations given to us and on the basis ofour examination of the records of the Company the Company has not defaulted on repaymentof loans and other borrowings or in the payment of interest thereon to any lender as theborrowing by the company are interest free and repayable on demand.
(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not been declared a willfuldefaulter by any other lender. The company has not borrowed any money from a bank or afinancial institution.
(c) According to the information and explanations given to us by the management theCompany has not obtained any term loans. The company has obtained loans from other lenderswhich are repayable on demand. Since term loans are defined as loans for three years ormore these loans are not treated as term loans. Accordingly clause 3(ix)(c) of the Orderis not applicable to the Company.
(d) The company has raised loans which is repayable on demand. Hence in the note foraccounts it has been shown as short-term borrowing. However the said loans are with thecompany for more than 3 years. The management of the company has given oral confirmationto us that the said loan shall remain with the company for a long period. Hence for thelimited purpose of reporting to this clause we are considering the said loans as long-termloan. Therefore we report that no funds have been raised on short-term basis by theCompany. Accordingly clause 3(ix)(d) of the Order is not applicable.
(e) According to the information and explanations given to us and on an overallexamination of the financial statements of the Company we report that the Company has nosubsidiaries associates or joint ventures. Hence question of taking funds forsubsidiaries does not arise. Accordingly clause 3(ix)(e) of the Order is not applicableto the Company.
(f) According to the information and explanations given to us and procedures performedby us we report that the Company has no subsidiaries joint ventures or associatecompanies. Hence the question of raising loans during the year on the pledge of securitiesheld in its subsidiaries as defined under the Companies Act 2013 does not arise.Accordingly clause 3(ix)(f) of the Order is not applicable to the Company.
(x) (a) The Company has not raised any moneys by way of initial public offer or furtherpublic offer (including debt instruments). Accordingly reporting under clause 3(x)(a) ofthe Order is not applicable to the Company to the Company.
(b) According to the information and explanations given to us the Company has not madeany preferential allotment or private placement of shares or fully or partly convertibledebentures during the year under review. Accordingly reporting under clause 3(x)(b) ofthe Order is not applicable to the Company.
(xi) (a) Based on examination of the books and records of the Company and according tothe information and explanations given to us considering the principles of materialityoutlined in Standards on Auditing we report that no fraud by the Company or on theCompany has been noticed or reported during the course of the audit.
(b) According to the information and explanations given to us no report undersub-section (12) of Section 143 of the Companies Act 2013 has been filed by the auditorsin Form ADT-4 as prescribed under Rule 13 of Companies (Audit and Auditors) Rules 2014with the Central Government during the year and up to the date of this report.
(c) There were no complaints by the whistle blower received by the Company during theyear. Accordingly reporting under clause 3(xi) (c) of the Order is not applicable to theCompany
(xii) According to the information and explanations given to us the Company is not aNidhi Company. Accordingly reporting under clause 3(xii) of the Order is not applicableto the Company.
(xiii) In our opinion and according to the information and explanations given to usthe transactions with related parties are in compliance with Sections 177 and 188 of theCompanies Act 2013 where applicable and the details of the related party transactionshave been disclosed in the standalone financial statements as required by the applicableIndian Accounting Standards.
(xiv) (a) In our opinion and according to the information and explanations given to usthe Company have its own internal audit department. The internal audit system of thecompany is commensurate with the size and nature of its business.
(b) We have considered the internal audit reports of the Company for the period underaudit.
(xv) In our opinion and according to the information and explanations given to us theCompany has not entered into any non-cash transactions with its directors or personsconnected to its directors and hence provisions of Section 192 of the Companies Act 2013are not applicable to the Company.
(xvi) (a) In our opinion the Company is not required to be registered under section45-IA of the Reserve Bank of India Act 1934. Accordingly reporting under clause 3(xvi)(a) (b) and (c) of the Order are not applicable to the Company.
(b) In our opinion there is no core investment company within the Group (as defined inthe Core Investment Companies (Reserve Bank) Directions 2016). Accordingly reportingunder clause 3(xvi)(d) of the Order is not applicable to the Company.
(xvii) The Company has incurred cash losses of Rs. 16.42 lakh in the financial yearcovered by our audit and cash losses of Rs. 10.19 lakh in the immediately precedingfinancial year.
(xviii) There has been no resignation of the statutory auditors during the year.Accordingly reporting under clause 3(xviii) of the Order is not applicable to theCompany.
(xix) On the basis of the financial ratios ageing and expected dates of realisation offinancial assets and payment of financial liabilities other information accompanying thefinancial statements and our knowledge of the Board of Directors and Management plans andbased on our examination of the evidence supporting the assumptions nothing has come toour attention which causes us to believe that any material uncertainty exists as on thedate of the audit report indicating that Company is not capable of meeting its liabilitiesexisting at the date of balance sheet as and when they fall due within a period of oneyear from the balance sheet date. We however state that this is not an assurance as tothe future viability of the Company. We further state that our reporting is based on thefacts up to the date of the audit report and we neither give any guarantee nor give anyassurance that all liabilities falling due within a period of one year from the balancesheet date will get discharged by the Company as and when they fall due.
(xx) The company is not required to pay any CSR u/s 135 of Companies Act2013.Accordingly clause 3(xx)(a) and 3(xx)(b) are not applicable to the Company.
ANNEXURE - B TO THE INDEPENDENT AUDITORS' REPORT
TO THE MEMBERS OF:
SUVIDHA INFRAESTATE CORPORATION LIMITED
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013 ("the Act")
We have audited the internal financial controls over financial reporting of SuvidhaInfraestate Corporation Limited ("the Company") as of March 31 2022 inconjunction with our audit of the financial statements of the Company for the year endedon that 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 control statedin the Guidance Note on Audit of Internal Financial Controls over Financial Reportingissued by the Institute of Chartered Accountants of India ("ICAI"). Theseresponsibilities include the design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the orderly and efficientconduct of its business including adherence to company's policies the safeguarding ofits assets the prevention and detection of frauds and errors the accuracy andcompleteness of the accounting records and the timely preparation of reliable financialinformation as required under the Companies Act 2013.
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") and the Standards on Auditing issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both applicable to an audit ofInternal Financial Controls and both issued by the Institute of Chartered Accountants ofIndia. 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 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 judgment 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 financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that
(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorisations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company's assets that could have amaterial effect on the financial statements.
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.
In our opinion the Company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 312022 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 PURNESH R. MEHTA & CO. CHARTERED ACCOUNTANTS |
| ||FRN:- 142830W |
| ||PURNESH MEHTA PROPRIETOR |
|PLACE:- AHMEDABAD ||MEMBERSHIP NO.:- 032812 |
|DATE :- 21/05/2022 ||UDIN: 22032812AJIWBG2901 |