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आदित्य मिल्स लिमिटेड

बीएसई: 502625  |  NSE: N.A  |  ISIN:  |  Diversified

खोजें आदित्य मिल्स लिमिटेड कनेक्शन Mar 09
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '10
1.  We have audited the attached Balance Sheet of ADITYA MILLS LIMITED
 as at 31st March, 2010, the Profit & Loss Account and also the cash
 flow statement for the year ended on that date annexed thereto. These
 financial statements are the responsibility of the Companys
 Management. Our responsibility is to express opinion on these financial
 statements based on our audit.
 
 2.  We conducted our audit in accordance with auditing standards
 generally accepted in India. Those Standards require that we plan and
 perform the audit to obtain reasonable assurance about whether the
 financial statements are free of material misstatement. An audit
 includes examining, on a test basis, evidence supporting the amounts
 and disclosures in the financial statements. An audit also includes
 assessing the accounting principles used and significant estimates made
 by the management as well as evaluating the overall financial statement
 presentation. We believe that our audit provides a reasonable basis for
 our opinion.
 
 3.  As required by the Companies (Auditors Report) Order, 2003 as
 amended by the Companies (Auditors Report) Amendment Order, 2004
 (together the Order) issued by the Central Government of India in
 terms of Section 227 (4A) of the Companies Act, 1956 and on the basis
 of such checks as we considered appropriate and according to the
 information and explanations furnished to us and the books and records
 examined by us in the normal course of audit and to the best of our
 knowledge and belief, we report in the attached Annexure a Statement on
 the matters specified in paragraph 4 & 5 of the said order.
 
 4: Read with our comments in the Annexure referred to in paragraph 3
 above, we report that: 
 
 i.  We have obtained all the information and explanations, which to the
 best of our knowledge and belief were necessary for the purposes of our
 audit.
 
 ii In our opinion, read with notes 2 (v), 2 (vii), 3 to 6 in Schedule
 19,
 
 (a) Proper books of account, as required by law have been kept by the
 company so far as appears from our examination of the books.
 
 (b) The Balance Sheet, Profit & Loss Account and Cash Flow Statement
 dealt with by this report comply with the accounting standards referred
 to in sub section (3C) of Section 211 of the Companies Act, 1956.
 
 iii. The Balance Sheet and Profit & Loss account and Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account as submitted to us.
 
 iv. On the basis of written representations received from Directors, as
 on 31st March, 2010 and taken on record by the Board of Directors, none
 of the Directors of the Company are disqualified as on 31st March,
 2010, from being appointed as a Director in terms of clause (g) of
 sub-section (1) of section 274 of the Companies Act, 1956.
 
 v. In our opinion and to the best of our information and according to
 the explanations given to us, the said accounts, read together with the
 significant accounting policies as per Schedule 19 and the other
 Notes thereon and attached thereto, give the information required by
 the Companies Act, 1956, in the manner so required and give a true and
 fair view in conformity with the accounting principle generally
 accepted in India;
 
 (a) in case of the Balance Sheet, of the state of affairs of the
 Company as at 31st March, 2010.
 
 (b) In the Case of the Profit & Loss Account, of the Loss for the year
 ended on that date.
 
 (c) In the case of Cash Flow Statement, of the Cash Flow for the year
 ended on that date.
 
 
 ANNEXURE TO THE AUDITORS REPORT
 
 
 (Referred to in Paragraph (3) of our Report of even date of ADITYA
 MILLS LIMITED as at and for the year ended 31st March, 2010)
 
 (i) (a) The Company has maintained proper records to show full
 particulars, including quantitative details and situation of Fixed
 Assets.
 
 (b) The Fixed Assets have been physically verified by the management at
 the year end and no discrepancies were noticed on such verification.
 
 (c) The company has not disposed of any substantial part of its fixed
 assets.
 
 (ii) (a) The Inventories lying with company have been physically
 verified by the management at the year end.
 
 (b) In our opinion, the procedure of physical verification of
 inventories followed by the management is reasonable and adequate in
 relation to size of the company and the nature of its business.
 
 (c) In our opinion, the Company is maintaining proper records of
 inventories and according to the records of the Company, the
 discrepancies noticed on physical verification of stocks as compared to
 book records, which in our opinion, were not material, in relation to
 the operations of the Company, have been properly dealt with in the
 books of accounts.
 
 (iii) According to the information and explanations given to us, the
 Company has not granted or taken any loans during the year, secured or
 unsecured to and from companies, firms or other parties covered in the
 register maintained under section 301 of the Companies Act,1956 and
 accordingly clauses (iii) (b) to (d) of Paragraph 4 of the aforesaid
 order, are, in our opinion not applicable.
 
 (iv) In our opinion and according to information and explanations given
 to us, there were no purchases of inventory and fixed assets and sale
 of goods and services during the year and accordingly Clause IV of para
 4 of the aforesaid order is, in our opinion not applicable to the
 company for the current year.
 
 (v) (a) According to the information and explanations given to us and
 on the basis of our examination of the books of accounts, we are of the
 opinion that the contracts or arrangements that need to be entered in
 the register maintaied in pursuance of Section 301 of the Companies
 Act, 1956 have been entered in the said register.
 
 (b) According to the information and explanations given to us, the
 company has not entered into any transactions exceeding the value of
 five lacs rupees in respect of any party during the year that need to
 be entered in the register in pursuance of Section 301 of the Companies
 Act, 1956 and therefore, Clause v (b) of paragraph 4 of the aforesaid
 order, is in our opinion, not applicable to the company for the current
 year.
 
 (vi) In our opinion and according to the information and explanations
 given to us, the company has not accepted any deposits from the public
 during the year under the provisions of Sections 58A, 58AA or any other
 relevant provisions of the Act.
 
 (vii) In our opinion, the internal audit system is by and large
 commensurate with the size of the company and nature of its business
 during the year.
 
 (vii) In our opinion and according to the information and explanations
 given to us, the company is not required to maintain any Cost records
 u/s 209 (i) (d) of the Companies Act, 1956.
 
 (ix) (a) According to the records of the Company, the Company has
 regularly deposited the undisputed statutory dues (to the extent
 applicable) including Provident Fund, Investor Education and Protection
 Fund, Employees State Insurance, Income Tax, Sales Tax, Wealth Tax,
 Service Tax, Custom Duty, Excise Duty, Cess and other statutory dues
 with the appropriate authorities, though there has been some delays in
 depositing dues relating to Provident Fund. Undisputed statutory dues
 brought forward from earlier years/relating to earlier years and
 outstanding as on 31.03.2010 for a period of more than six months from
 the date they became payable towards difference in Custom Duty of Rs.
 13,26,936 (as certified by the management).
 
 (b) According to the information and explanations given to us, the dues
 (to the extent applicable) of Income Tax/Sales Tax / Wealth Tax /
 Service Tax / Custom Duty/Excise Duty/ESI/Cess, which have not been
 deposited on account of dispute and the forum where disputes are
 pending are as under: (as certified by the management).
 
 Name of the   Nature of Dues        Amount     Period to   Forum where
 Statute                           involved     which the    dispute is
                                      (Rs.)        amount 
                                                  relates       Pending
 
 ESI Act      ESI Demands/lntt.    4,42,682    May,1979to     Employees 
                                                              Insurance
                                                Nov.,1982       & Civil 
                                                           Judge, Ajmer
 
 ESI Act      ESI Demands/lntt.   11,57,948     Jul, 1992
                                                       to     Employees
                                                              Insurance
                                                June,1998       & Civil
                                                           Judge, Ajmer
 
 Emp. PF Act   PF Damages          1,48,670   Jul, 1996 &         E.P.F.  
                                                              Appellate
                                              August,1996      Tribunal,
                                                              New Delhi
 
                                  17,49,300
 
 
 (x) (a) Read with notes in schedule 19 attached to the Accounts and
 according to the Balance sheet as on 31st March, 2010, the companys
 accumulated losses at the end of the financial year are more than fifty
 percent of its net worth.
 
 (b) The Company has not incurred cash losses during the financial year
 and had incurred cash losses during previous financial year.
 
 (xi) According to the records of the company and as per the information
 and explanations given to us, the Company has not defaulted in
 repayment of dues to a financial institution or bank or debenture
 holders except the dues aggregating to Rs.52,28,108 already overdue
 till 01.04.2009, to the State Industrial & Investment Corporation of
 Maharashtra Limited/Director of Industries of Government of Maharashtra
 were remaining to be paid as on 31.03.2010.
 
 (xii) According to the information and explanations given to us, the
 company has not granted any loans and advances on the basis of security
 by way of pledge of shares, debentures and other securities.
 
 (xiii) In our opinion, the provisions of any Special Statute applicable
 to Chit fund, Nidhi or Mutual Benefit Fund/Societies are not applicable
 to the company.
 
 (xiv) In our opinion, the Company is not dealing or trading in Shares,
 Securities, Debentures and other Investments and therefore Clause (xiv)
 of the aforesaid order is not applicable to the Company.
 
 (xv) According to the information and explanations given to us, the
 Company has not given guarantee for loans taken by others from Bank or
 financial institutions.
 
 (xvi) According to the records of the Company, the company has not
 taken any term loan during the year.
 
 (xvii) On the basis of review of utilization of funds on overall basis
 as on 31.03.2010, related information, explanations and statements as
 made available to us and as represented to us by the management, funds
 available on short term during the year have not been used for long
 term application.
 
 (xviii) The Company has not made any preferential allotment of shares
 to parties and companies covered in the Register maintained under
 Section 301 of the Act. during the year.
 
 (xix) The Company has not issued Debentures during the year.
 
 (xx)The company has not raised any money by way of public issues during
 the year.
 
 (xxi) During the course of our examination of the books and records of
 the company, carried out in accordance with the generally accepted
 auditing practices in India, and according to information and
 explanations given to us, we have neither come across any instance of
 material fraud on or by the Company, noticed or reported during the
 year, nor have we been informed of such case by the management.
 
 Above Laxmi Dharm Kanta                 Chandra Prakash Jain
 
 Hawa Sarak, 22 Godown,                  Partner
 
 Jaipur.                                 M.No. 70156
 
 Dated: 7th June, 2010                   For and on behalf of
 
                                         G. P. Kejriwal&Co..
 
                                         Chartered Accountants.
 
                                         Firm Registration No. 001036 C
 
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `562 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `83 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `2952 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `442 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `2957 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `465 Cr की खरीदारी की
  • UBS ON BHARTI AIRTEL : BUY रेटिंग, लक्ष्य `415/Sh
  • CS ON UNION BANK : Neutral रेटिंग, लक्ष्य घटाकर `56/Sh
  • CS ON VARROC ENGINEERING : Neutral रेटिंग, लक्ष्य घटाकर `490/Sh
  • CS ON BHARTI AIRTEL : Neutral रेटिंग, लक्ष्य बढ़ाकर `380/Sh

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