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moneycontrol.com भारत | लेखा परीक्षकों की रिपोर्ट > Vanaspati & Oils > लेखा परीक्षकों की रिपोर्ट से कान्हा वनस्पति - बीएसई: 519160, NSE: N.A

कान्हा वनस्पति

बीएसई: 519160  |  NSE: N.A  |  ISIN: INE281C01014  |  Vanaspati & Oils

खोजें कान्हा वनस्पति कनेक्शन
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '03
To the Members of
 Kanha Vanaspati Limited
 
 1.  We have audited the attached Balance Sheet of Kanha Vanaspati
 Limited as at 31st March, 2003, the related Profit and Loss Account for
 the year ended on that date annexed thereto and the Cash Flow Statement
 for the year ended on that date, which we have signed under reference
 to this report. These financial statements are the responsibility of
 the Management of Company. Our responsibility is to express an opinion
 on these financial statements based on our audit.
 
 2.  We have 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 misstatements. 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 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 Manufacturing and Other Companies (Auditors'
 Report) Order, 1988 issued by the Central Government of India in terms
 of sub-section (4A) of Section 227 of the Companies Act, 1956 and on
 the basis of such checks as we considered appropriate and according to
 the information and explanation given to us, we set out in the
 Annexure, a statement on the matters specified in paragraph 4 and 5 of
 the said order.
 
 4.  Further to 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 purpose of our
 audit;
 
 ii) In our opinion, proper books of accounts as required by law have
 been kept by the Company so far as appears from our examination of
 those books;
 
 iii) The Balance Sheet and the Profit and Loss Account dealt with by
 this report are in agreement with the books of account;
 
 iv) In our opinion, the Balance Sheet and Profit & Loss Account dealt
 with by this report have been prepared in compliance with the
 applicable accounting standards referred to in sub-section (3C) of
 Section 211 of the Companies Act, 1956.
 
 v) On the basis of information and explanation given to us and
 representations obtained from the Company, there are no Director of the
 Company who, as at 31st March, 2003 is disqualified u/s 274(1)(g) of
 the Companies Act, 1956, from being appointed as Directors; and
 
 vi) In our opinion, and to the best of our information and according to
 the explanations given to us, the said Balance Sheet, Profit and Loss
 Account and Cash Flow Statement, read together with the significant
 accounting policies and other notes appearing thereon, give the
 information required by the Companies Act, 1956 in the manner so
 required and give a true and fair view :
 
 a) In the case of the Balance Sheet, of the State of Affairs of the
 Company as at 31st March, 2003;
 
 b) In the case of the Profit and Loss Account, of the Profit for the
 year ended on that date; and
 
 c) In the case of the Cash Flow Statement, of the Cash Flows for the
 year ended on that date.
 
                                                 for & on behalf of
 
                                                  V.TRIPATHI & CO.
                                               Chartered Accountants
 
 Place : Delhi                                   VISHWAS TRIPATHI
 Date  : 30th July, 2003                               Partner
                                                     M.N.- 86897
 
 Annexure to the Auditor's Report
 
 (Referred to in paragraph-3 of our report of even date)
 
 To the Members of
 Kanha Vanaspati Limited
 
 i) The Company has prepared an item wise list of its fixed assets, the
 total value of which tallies with the gross value of the assets as per
 books of accounts of the Company. The records disclose quantity, year
 of installation and particulars of depreciation. A major portion of the
 fixed assets of the Company have been physically verified by the
 Management during the year at reasonable intervals
 
 ii) None of the Fixed Assets have been revalued during the year.
 
 iii) To the best of our knowledge and according to the information and
 explanations given to us physical verifications has been conducted by
 the Management at reasonable intervals in respect of finished goods,
 stores, spare parts and raw materials.
 
 iv) In our opinion and as per the information and explanation given to
 us, procedures of physical verification of stocks followed by the
 Management are reasonable and adequate in relation to the size of the
 Company and nature of its business.
 
 v) The discrepancies noticed on physical verification of stocks with
 the books and records were not material and the same have been properly
 dealt with in the books of accounts.
 
 vi) On the basis of our examination of records and as per the
 information and explanations given to us, we are satisfied that the
 valuation of stocks is fair and proper in accordance with the normally
 accepted accounting principles and is on the same basis as in the
 preceding year.
 
 vii) To the best of our knowledge and according to the information and
 explanations given to us the Company has taken loans operated on
 current account basis from parties listed in the register maintained
 under Section 301 of the Companies Act, 1956. Prima-facie, the terms
 and conditions of such loan, in our opinion, are not prejudicial to the
 interest of the Company. The Company has not taken any loans, secured
 or unsecured, from companies under the same management as defined under
 sub-section (IB) of section 370 of the Companies Act, 1956.
 
 viii) To the best of our knowledge and according to the information and
 explanations given to us, the Company has given advances on current
 account basis to companies, firms or other parties listed in the
 register maintained u/s 301. The terms and conditions as to the
 repayment of such balances, in our opinion, prima-facie, are not
 prejudicial to the interest of the company. The company has not granted
 any loans, secured and unsecured to companies, under the same
 management as defined under sub section (IB) of section 370 of the
 Companies Act, 1956.
 
 ix) To the best of our knowledge and according to the information and
 explanation given to us, interest free advance in the nature of loans
 have been given to the employees, the recovery of which was regular in
 general.
 
 x) In our opinion and according to the information and explanation
 given to us, there are adequate internal control procedures
 commensurate with the size of the Company and the nature of its
 business for the purchase of stores and raw materials including
 components, plant and machinery, equipments and other assets and for
 the sale of goods.
 
 xi) In our opinion and according to the information and explanation
 given to us, where the transaction of purchase of goods and material
 and sale of goods, materials and services made in pursuance of
 contracts or arrangements entered in the register (s) maintain under
 Section 301 of the Companies Act, 1956, aggregating during the year to
 Rs.50,000/- (Rs. Fifty Thousand only) or more in respect of each party,
 this have been made at price which were reasonable having regard to the
 prevailing market price for such goods, material or services as
 available, or the price at which transaction for similar goods or
 services have been made with other parties where comparable.
 
 xii) As explained to us, the Company has determined the unserviceable
 or damaged stores, raw materials and finished goods and adequate
 provision has been made for the loss arising on the items so
 determined.
 
 xiii) In our opinion and according to the information and explanation
 given to us, the Company has complied with the provisions of Section
 58A of the Companies Act, 1956 and the Companies (Acceptance of
 Deposits) Rules, 1975 with regard to the deposits accepted from the
 public.
 
 xiv) In our opinion, reasonable records have been maintained by the
 Company for the sale and disposal of scrap and realized by-products.
 
 xiv) In our opinion, the Company's internal audit system is
 commensurate with the size and the nature of its business.
 
 xvi) We have broadly reviewed the books of accounts maintained by the
 company pursuant to the rules made by the Central Government for the
 maintenance of the cost records u/s 209(1 )(d) prime- facie the
 prescribed accounts and records have been maintained. However, we are
 not required to and have not carried out any detailed examination of
 such accounts and records.
 
 xvii) The company has generally regularly deposited during the year
 Provident Fund and Employees' State Insurance dues with the appropriate
 authorities.
 
 xviii) To the best of our knowledge and according to the information
 and explanation given to us, there were no undisputed amounts payable
 in respect of Income Tax, Wealth Tax, Sales Tax, Customs Duty and
 Excise Duty which were outstanding as at 31-03-2003 for a period of
 more than six months from the date they became payable.
 
 xix) According to the information and explanation given to us and the
 records of the company examined by us, no personal expenses have been
 charged to revenue account other than those payable under contractual
 obligations or in accordance with generally accepted business
 practices.
 
 xx) The company is not a sick Industrial Company within the meaning of
 clause (o) of sub section (1) of Section 3 of the Sick Industrial
 Companies (Special Provisions) Act, 1985.
 
                                             for & on behalf of
 
                                              V. TRIPATHI & CO.
                                            Chartered Accountants
 
 Place : Delhi                                VISHWAS TRIPATHI
 Date  : 30th July, 2003                          Partner
                                               M.N. - 86897
स्रोत: रेलीगरे टेचनोवा

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