મેટ્રિક્સ
 
 
Moneycontrol.com ભારત | ઓડિટર રિપોર્ટ > Printing & Stationery > ઓડિટર રિપોર્ટ થી ડી.એસ.જે. શીખવી રા - બીએસઈ: 526677, ઍનઍસઈ : DALALSTCOM

ડી.એસ.જે. શીખવી રા

બીએસઈ: 526677  |  ઍનઍસઈ : DALALSTCOM  |  ISIN: INE055C01020  |  Printing & Stationery

શોધો ડી.એસ.જે. શીખવી રા કનેક્શન � Mar 13
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '14
We have audited the accompanying financial statements of DSJ
 Communication Limited (the Company), which comprise the Balance Sheet
 as at 31st March ,2014, the Statement of Profit and Loss and Cash Flow
 Statement of the Company for the year then ended, and a summary of
 significant accounting policies and other explanatory information.
 
 Management''s Responsibility forthe Financial Statements
 
 The Company''s Management is responsible for the preparation of these
 financial statements that give a true and fair view of the financial
 position, financial performance and cash flows of the Company in
 accordance with the Accounting Standards notified under the Companies
 Act, 1956 (the Act) read with the General Circular 15/2013 dated 13th
 September, 2013 of the Ministry of Corporate Affairs in respect of
 Section 133 of the Companies Act, 2013 and in accordance with the
 accounting principles generally accepted in India. This responsibility
 includes the design, implementation and maintenance of internal control
 relevant to the preparation and presentation of the financial
 statements that give a true and fair view and are free from material
 misstatement, whether due to fraud or error.
 
 Auditors'' Responsibility
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit. We conducted our audit in accordance
 with the Standards on Auditing issued by the Institute of Chartered
 Accountants of India. These Standards require that we comply with
 ethical requirements and plan and perform the audit to obtain
 reasonable assurance about whether the financial statements are free
 from material misstatement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal control relevant to the Company''s preparation and
 fair presentation of the financial statements in order to design audit
 procedures that are appropriate in the circumstances, but not for the
 purpose of expressing an opinion on the effectiveness of the Company''s
 internal Control. An audit also includes evaluating the appropriateness
 of the accounting policies used and the reasonableness of the
 accounting estimates made by the Management, as well as evaluating the
 overall presentation of the financial statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a reasonable basis for our audit opinion.
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the aforesaid financial statements 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 principles generally accepted in India:
 
 (a) in the case of the Balance Sheet, of the state of affairs of the
 Company as at 31st March, 2014;and
 
 (b) in the case of the Statement of Profit and Loss, of the loss of the
 Company for the year ended on that date.
 
 (c) in the case of Cash Flow Statements, of the cash flows for the year
 ended on that date.
 
 Report on Other Legal and Regulatory Requirements:
 
 1.  As required by the Companies (Auditor''s Report) Order, 2003 (the
 Order) issued by the Central Government of India in terms of
 sub-section (4A) of Section 227 of the Act, we give in the Annexure a
 statement on the matters specified in paragraphs 4 and 5 of the Order.
 
 2.  As required by Section 227(3) of the Act, we report that:
 
 a) We have obtained all the information and explanations, which to the
 best of our knowledge and belief were necessary forthe 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
 those books.
 
 c) The Balance Sheet, the Statement of Profit and Loss and Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account.
 
 d) In our opinion, the Balance Sheet, the Statement of Profit and Loss
 and Cash Flow Statement comply with the Accounting Standards referred
 to in subsection (3C) of Section 211 of the Companies Act, 1956 read
 with the General Circular 15/2013 dated 13th September, 2013 of the
 Ministry of Corporate Affairs in respect of Section 133 of the
 Companies Act, 2013.
 
 e) On the basis of written representations received from the Directors
 as on 31st March, 2014, and taken on record by the Board of Directors,
 none of the directors is disqualified as on 31st March, 2014, from
 being appointed as a director in terms of clause (g) of sub-section (1)
 of Section 274 of the Companies Act, 1956.
 
 The Annexure referred to in our report to the members of DSJ
 Communications Limited (the Company) for the year ended 31st March
 2014 we report that:
 
 1.  (a) There are no Fixed Assets in the Company, hence this clause
 does not apply to the company.
 
 (b) As there are no Fixed Assets there is no question of physical
 verification of Fixed Assets.
 
 (c) As there are no Fixed Assets there is no question of disposal of
 Fixed Assets during the year.
 
 2.  (a) The Company is in Service Industry. Accordingly it does not
 hold any physical inventory. Therefore, the provisions of clause (ii)
 of paragraph 4 of the order are not applicable to the company.
 
 (b) As there are no stocks reporting under this clause does not apply.
 
 3.  (a) According to the information and explanations given to us and
 on the basis of our examination of the books of account, the Company
 has accepted loans during the period from the parties covered in the
 register maintained under section 301 of the Companies Act, 1956,
 According to the information and explanation provided by the
 Management, we are of the opinion that the transactions that need to be
 entered into the register maintained under Section 301 of the Act have
 been so entered. The Company has not granted any loans during the
 period to the parties covered in the register maintained underSection
 301 of the Companies Act, 1956.
 
 (b) Based on the information received and explanations given, as there
 are no loans granted, this clause does not apply.
 
 (c) In view of closure of operations of the Company, Interest and
 Principal amount are not repaid regularly in respect of such loans.
 
 (d) All loans are overdue as on the 31st March, 2014.
 
 4.  In our opinion and according to the information and explanations
 given to us, as there is no business operation reporting on internal
 control procedure does not apply.
 
 5.  The Company has not renewed/accepted any deposits from the public
 and shareholders covered under section 58A and 58AA of the Companies
 Act, 1956 and rules framed thereunder.
 
 6.  As per information & explanations given by the management, the
 Company has an internal audit system commensurate with its size and the
 nature of its business.
 
 7.  We are informed that the maintenance of cost records has not been
 prescribed by the Central Government under section 209 (1) (d) of the
 Companies Act, 1956, in the respect of the Company''s products.
 
 8.  (a) The Company is generally regular in depositing undisputed
 statutory dues with the appropriate authorities. We are informed that
 at the year end there were no overdue outstanding. Income Tax
 authorities have raised a demand of Rs. 39.27 lacs in respect of the
 assessment year 1995-1996, the same has been disputed by the Company
 and an appeal has been filed against the same.
 
 (b) The Directorate of General of Foreign Trade (DGFT) Division has
 raised a claim on the Company for the imports made by them in the year
 1994-1995 for an amount of Rs. 28,956, 965/- (Principal Rs.
 1,33,86,476/-, InterestRs. 88,77,251/- and Penalty Rs. 66,93,238/-).
 The writ petition is pending with Delhi High Court.
 
 (c) We are informed that there are no disputed dues to be deposited at
 various forums.
 
 9.  The Company has not granted any loans and advances on the basis of
 security by way of pledge of shares, debentures and other securities.
 
 10.  The Company is not a chit fund or a nidhi /mutual benefit
 fund/society. Therefore, the provision of this clause 4 (xiii) of the
 Companies (Auditor''s Report) Order, 2003 (as amended) are not
 applicable to the Company.
 
 11.  The accumulated losses of the Company at the end of the financial
 year are more than fifty per cent of its net worth. The Company has
 incurred cash loss only during the preceding financial year but has not
 incurred any cash loss during the current financial year.
 
 12.  According to information and explanations given to us, the Company
 is not trading in Shares, Mutual funds & other Investments, the
 provision of clause (xiv) of Companies (Auditor''s Report) Order, 2003
 is not applicable to the Company.
 
 13.  According to the information and explanations given to us, the
 Company has not given any guarantees for loan taken by others from a
 bank or financial institution.
 
 14.  No Term loan was obtained during the period.
 
 15.  According to the information and explanation received, the Company
 has not applied short terms borrowings for long term use vice versa.
 
 16.  The Company has not made any preferential allotment of shares
 during the period.
 
 17.  The Company has not issued any debentures during the period.
 
 18.  The Company has not raised any money by the way of public issue
 during the period.
 
 19.  Based on the audit procedures performed and on the basis of
 information and explanations given to us, we report that no fraud on or
 by the Company has been noticed or reported during the year, nor have
 we been informed of such case by the management.
 
 For J. D. Jhaveri & Associates
 Chartered Accountants
 Firm Registration No. 111850W
 
 Jatin Jhaveri
 Proprietor
 Membership No. 045072
 Mumbai,29th May, 2014.
સ્તોત્ર: રેલીગેર ટેકનોવા


ન્યૂઝ ફ્લૅશ

  • સન ફાર્મા અમેરિકામાં Imatinib Mesylate લોન્ચ
  • કારોબાર : શૅર્સ સંબધિત પ્રશ્નો પૂછવા માટે BH (SPACE) STOCK સાથે તમારું નામ અને ફોન નંબર લખીને મેસેજ કરો 51818 પર
  • કારોબાર : BH (SPACE) આપના સ્ટોકની વિગત, સાથે જ આપનું નામ લખી 51818 પર મેસેજ કરો અને અમારા ટોલ ફ્રી નંબર 1800-4190-709 પર કાૅલ કરો અને જવાબ મેળવો અમારા ખાસ શાૅ બજાર હેલ્પલાઇનમાં સોમવારથી શુક્રવાર સવારે 11.30 કલાકે
  • કારોબાર : પર્સનલ ફાઇનાન્સને લગતા તમારા કોઈ પ્રશ્ન હોય તો તમે અમને money@network18online.com પર મોકલી શકો છો. તમારા સવાલના જવાબ મની મૅનેજરમાં આપવામાં આવશે
  • કારોબાર : ચીનના આર્થિક આંકડાઓ જાન્યુઆરી Caixin ફાઈનલ મેન્યુફેક્ચરીંગ PMI 48.2 થી વધી 48.4 (MoM)
  • કારોબાર : US FDAની મંજૂરી મળી ઓરોબિન્દો ફાર્માને ડાયાબિટિશની દવા Saxagliptin માટે મંજૂરી મળી
  • કારોબાર : US FDAની મંજૂરી મળી ડો.રેડ્ડીઝને બેક્ટેરિયલ ઈન્ફેક્શનની દવા ડોક્સીસાયક્લીન માટે મંજૂરી મળી
  • કારોબાર : US FDAની મંજૂરી મળી માઈગ્રેનની દવા Sumatriptan માટે ડો.રેડ્ડીઝને મંજૂરી મળી
  • કારોબાર : જાપાનના આર્થિક આંકડાઓ જાન્યુઆરીમાં મેન્યુફેક્ચરીંગ PMI 52.6 થી ઘટી 52.3 (MoM)
  • કારોબાર : વકરાંગીએ ટાટા AIG જનરલ ઈન્શ્યોરન્સ કંપની સાથે કરાર કર્યા