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वशिष्ठि डिटर्जेंट

बीएसई: 523634  |  NSE: TATAVASHIS  |  ISIN: INE330A01013  |  Detergents

खोजें वशिष्ठि डिटर्जेंट कनेक्शन
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '05
1. We have audited the attached Balance Sheet of Vashisti Detergents
 Limited as at March 31, 2005 and also the Profit and Loss Account of
 the Company for the year ended on that date annexed thereto and the
 cash flow statement for the year ended on that date. These financial
 statements are the responsibility of the Companys Management. Our
 responsibility is to express an 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 disclosure 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 Companies (Auditors Report) Order, 2003, as
 amended by the Companies (Auditors Report) (Amendment) Order 2004,
 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 of the books
 and records of the Company as we considered appropriate and according
 to the information and explanations given to us during the course of
 the audit, we enclose in the Annexure a statement on the matters
 specified in paragraphs 4 and 5 of the said order.
 
 4. Further to our comments in the Annexure referred to in paragraph 3
 above, we report that:
 
 (a) 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;
 
 (b) In our opinion, proper books of account as required by law have
 been kept by the Company so far as appears from our examination of such
 books;
 
 (c) The Balance Sheet, Profit and Loss Account and Cash Flow Statement
 referred to in this report are in agreement with the books of account;
 
 (d) In our opinion, the Profit and Loss Account, the Balance Sheet and
 Cash Flow Statement comply with the Accounting Standards referred to in
 Sub-section (3C) of Section 211 of the Companies Act, 1956 to the
 extent applicable;
 
 (e) On the basis of the written confirmations received from the
 Directors and taken on record by the Board of Directors, we report that
 none of the Directors is disqualified as on 31st March, 2005 from being
 appointed as a Director in terms of Clause (g) of Sub-section (1) of
 Section 274 of the Companies Act, 1956.
 
 (f) In our opinion and to the best of our information and according to
 the explanations given to us, the said financial statement read
 together with the notes thereon give the information required by the
 Companies Act, 1956, in the manner so required and also give a true and
 fair view in conformity with the accounting principles generally
 accepted in India :
 
 1. in the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2005;
 
 and
 
 2. in the case of the Profit and Loss Account, of the Loss of the
 Company for the year ended on that date.
 
 3. In the case of Cash Flow statement, of the cash flows for the year
 ended on that date.
 
                                                   For N. M. RAIJI & CO.
                                                   Chartered Accountants
                                                           M. N. THAKKAR
                                                                 Partner
                                                     Membership No. 8873
 Mumbai, 26th April, 2005
 
 ANNEXURE TO THE AUDITORS REPORT OF EVEN DATE
 
 (i) (a) The Company has maintained proper records showing full
 particulars, including quantitative details and situation of its fixed
 assets;
 
 (b) Physical verification of major assets was conducted by the
 Management during the year, which in our opinion is reasonable having
 regard to the size of the Company and nature of its assets. No
 material discrepancies were noticed on such verification as compared
 with the book records:
 
 (c) During the year, the Company has not disposed off substantial part
 of fixed assets and the going concern status of the Company is not
 affected;
 
 (ii) (a) The inventory has been physically verified at reasonable
 intervals during the year by the Management;
 
 (b) In our opinion and according to the information and explanations
 given to us, the procedures for physical verification of inventory
 followed by the Management Is reasonable and adequate in relation to
 the size of the Company and the nature of its business;
 
 (c) The Company has maintained proper records of inventory and no
 discrepancies were noticed on physical verification as compared with
 the book records;
 
 (iii) (a) The Company has not granted any loans, secured or unsecured,
 during the year to companies, firms and other parties listed in the
 register maintained under Section 301 of the Companies Act, 1956.
 Accordingly Clauses (iii)(b) to (iii)(d) of paragraph 4 of the order
 are not applicable to the Company;
 
 (b) The Company has not taken any loans, secured or unsecured, during
 the year from companies, firms and other parties listed in the register
 maintained under Section 301 of the Companies Act, 1956. Accordingly
 Clauses (iii)(f) and (ili)(g) of paragraph 4 of the order are not
 applicable to the Company;
 
 (iv) In our opinion, there are adequate internal control system
 commensurate with the size of the Company and the nature of its
 business with regard to purchase of inventory, fixed assets and for the
 sale of goods and services. During the course of our audit, we have
 neither come across nor have been informed of any continuing failure to
 correct major weaknesses in the aforesaid internal control system;
 
 (v) Based on the audit procedures applied by us and according to the
 information and explanations given to us there are no transactions
 referred to in Section 301 of the Companies Act, 1956. Accordingly
 Clause v(b) of paragraph 4 of the order Is not applicable to the
 Company;
 
 (vi) The Company has not accepted any deposits from the public within
 the meaning of Section 58A, 58AA or any other relevant provisions of
 the Companies Act, 1956 and the rules framed there under;
 
 (vii) The Company has an adequate internal audit system, which was
 conducted by an independent firm of Chartered Accountants, which in our
 opinion is commensurate with the size and nature of its business;
 
 (viii) According to the information and explanation given to us, proper
 records have been made and maintained as prescribed by the Central
 Government under Section 209(1) (d) of the Act.
 
 (ix) (a) According to the records of the Company, the Company is
 generally regular in depositing with appropriate authorities undisputed
 statutory dues including provident fund, investor education and
 protection fund, income-tax, sales-tax, wealth-tax, service tax, custom
 duty, excise, cess and any other statutory dues applicable to it;
 
 According to the information and explanation given to us the provisions
 of the ESIC Act is not applicable to the Company during the year.
 
 (b) According to the information and explanation given to us, there are
 no dues in respect of income-tax, wealth tax, custom duty and cess
 which has not been deposited on account of any dispute. Disputed dues
 for Excise Duty amounting to Rs. 12,028 (000s) are pending before The
 Commissioner of Central Excise (Appeals), Pune. Disputed dues for
 sales tax amounting to Rs. 7,786 (000s) are pending before the Deputy
 Commissioner (Appeals), Pune;
 
 (x) The Company does not have any accumulated losses at the end of the
 financial year. The Company has incurred cash losses in the financial
 year but not in the immediately proceeding financial year;
 
 (xi) According to the records of the Company examined by us and the
 information and explanations given to us, the Company has not defaulted
 in repayment of dues to any financial institution or bank or debenture
 holders as at the balance sheet date.
 
 (xil) Based on our examination and according to the Information and
 explanations given to us, the Company has not granted loans and
 advances on the basis of security by way of pledge of shares,
 debentures and other securities;
 
 (xiii) The Company is not a chit/nidhi/mutual benefit fund/society;
 
 (xiv) The Company is not a dealer or trader in shares, securities,
 debentures and other Investments.
 
 (xv) On the basis of the information and explanations given to us, the
 Company has not given any guarantee for loans taken by others from
 banks or financial institutions;
 
 (xvi) The Company has not obtained any term loans during the year.
 
 (xvii) On the basis of our examination of the books of accounts and the
 information and explanation given to us no funds have been raised on
 short-term basis that have been used for long term investment;
 
 (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 Companies Act, 1956;
 
 (xix) During the year the Company has not issued any debentures;
 
 (xx) The Company has not raised any money by public issues during the
 year;
 
 (xxi) Based upon the audit procedures performed in accordance with the
 generally accepted auditing practices in India and according to the
 information and explanations given to us, we report that we have
 neither come across any instances of fraud on or by the Company,
 noticed or reported during the year, nor we have been informed of such
 cases by the Management.
 
                                                   For N. M. RAIJI & CO.
                                                   Chartered Accountants
                                                           M. N. THAKKAR
                                                                 Partner
                                                     Membership No. 8873
 Mumbai, 26th April, 2005
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `5,024 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `248 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `10 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `162 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1358 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `1205 Cr की बिकवाली की
  • CLSA ON NIFTY 50 : सितंबर के निचले स्तर से बाजार में मजबूती का रूख
  • CLSA ON NIFTY 50 : निफ्टी 12118 के पार निकला तो 13,800 तक पहुंचना संभव
  • HSBC ON RELIANCE IND : BUY रेटिंग, लक्ष्य बढ़ाकर `1700/Sh
  • MACQUARIE ON IGL : Neutral रेटिंग, लक्ष्य बढ़ाकर `420/Sh

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