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Moneycontrol.com ભારત | ઓડિટર રિપોર્ટ > Textiles - Weaving > ઓડિટર રિપોર્ટ થી હરિયાણા ટેક્ષપ્રિન્ટ્સ (ઓવરસીઝ) - બીએસઈ: 514296, ઍનઍસઈ : N.A

હરિયાણા ટેક્ષપ્રિન્ટ્સ (ઓવરસીઝ)

બીએસઈ: 514296  |  ઍનઍસઈ : N.A  |  ISIN: INE206G01012  |  Textiles - Weaving

શોધો હરિયાણા ટેક્ષપ્રિન્ટ્સ (ઓવરસીઝ) કનેક્શન � Mar 14
ઓડિટર રિપોર્ટ વર્ષાન્ત : Mar '15
 We have audited the accompanying financial statements of Haryana
 Texprints (Overseas) Limited (the Company), which comprise the
 Balance Sheet as at 31 March, 2015, the Statement of Profit and Loss,
 the Cash Flow Statement for the year then ended and a summary of the
 significant accounting policies and other explanatory information.
 
 Management''s Responsibility for the Financial Statements
 
 The Company''s Board of Directors is responsible for the matters stated
 in Section 134(5) of the Companies Act, 2013 (the Act) with respect
 to 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 principles
 generally accepted in India, including the Accounting Standards
 specified under Section 133 of the Act, read with Rule 7 of the
 Companies (Accounts) Rules, 2014. This responsibility also includes
 maintenance of adequate accounting records in accordance with the
 provisions of the Act for safeguarding the assets of the Company and
 for preventing and detecting frauds and other irregularities; selection
 and application of appropriate accounting policies; making judgments
 and estimates that are reasonable and prudent; and design,
 implementation and maintenance of adequate internal financial controls,
 that were operating effectively for ensuring the accuracy and
 completeness of the accounting records, 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.
 
 Auditor''s Responsibility
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit.
 
 We have taken into account the provisions of the Act, the accounting
 and auditing standards and matters which are required to be included in
 the audit report under the provisions of the Act and the Rules made
 thereunder.
 
 We conducted our audit in accordance with the Standards on Auditing
 specified under Section 143(10) of the Act. Those 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 the 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 financial control relevant
 to the Company''s preparation of the financial statements that give a
 true and fair view in order to design audit procedures that are
 appropriate in the circumstances, but not for the purpose of expressing
 an opinion on whether the company has in place an adequate internal
 financial controls system over financial reporting and the operating
 effectiveness of such controls. An audit also includes evaluating the
 appropriateness of the accounting policies used and the reasonableness
 of the accounting estimates made by the Company''s Directors, 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 basis for our audit opinion on the financial
 statements.
 
 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 Act in the manner so required and give a
 true and fair view in conformity with the accounting principles
 generally accepted in India, of the state of affairs of the Company as
 at 31 March, 2015 and its profit and its cash flows for the year ended
 on that date
 
 Report on Other Legal and Regulatory Requirements
 
 As required by the Companies (Auditor''s Report) Order, 2015 (the
 Order), issued by the Central Government of India in terms of
 sub-section (11) of section 143 of the Act, we give in the Annexure a
 statement on the matters specified in paragraphs 3 and 4 of the Order,
 to the extent applicable.
 
 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 best of our knowledge and belief were necessary for the
 purposes of our audit.
 
 (b) In our opinion, proper books of account as required by the law have
 been kept by the Company so far as it appears from our examination of
 those books.
 
 (c) The Balance Sheet, the Statement of Profit and Loss and the Cash
 Flow Statement dealt with by this Report are in agreement with the
 books of account.
 
 (d) In our opinion, the aforesaid financial statements comply with the
 Accounting Standards specified under Section 133 of the Act, read with
 Rule 7 of the Companies (Accounts) Rules, 2014.
 
 (e) On the basis of the written representations received from the
 directors as on 31st March, 2015 and taken on record by the Board of
 Directors, none of the directors is disqualified as on 31st March, 2015
 from being appointed as a director in terms of Section 164 (2) of the
 Act.
 
 (f) With respect to the other matters to be included in the Auditor''s
 Report in accordance with Rule 11 of the Companies (Audit and Auditors)
 Rules, 2014, in our opinion and to the best of our information and
 according to the explanations given to us:
 
 i.  The Company has disclosed the impact of pending litigations on its
 financial position in its financial statements - Refer Note 1.24 to the
 financial statements.
 
 ii.  The Company does not have any long-term contracts including
 derivative contracts for which there were any material foreseeable
 losses.
 
 iii.  There are no amounts, required to be transferred, to the Investor
 Education and Protection Fund by the Company.
 
 ANNEXURE REFERRED TO IN OUR REPORT OF EVEN DATE
 
 (i) a. The Company has maintained proper records showing full
 particulars including quantitative details and situation of fixed
 assets.
 
 b. The company has a regular program of physical verification of its
 fixed assets. A major portion of the fixed assets has been physically
 verified by the management during the year pursuant to a program for
 physical verification of fixed assets, which in our opinion, is
 reasonable having regard to the size of the Company and the nature of
 its assets. According to the information and explanations given to us,
 no material discrepancies were noticed on such verification.
 
 (ii) a. The inventory has been physically verified during the year by
 the management. In our opinion, the frequency of verification is
 reasonable.
 
 b.  The procedures of physical verification of inventories followed by
 the management are reasonable and adequate in relation to the size of
 the Company and the nature of its business.
 
 c.  The Company is maintaining proper records of inventory. The
 discrepancies noticed on verification between the physical stocks and
 the book records were not material and the same have been properly
 dealt within the books of account.
 
 (iii) According to the information and explanations given to us, the
 Company has not granted any loans, secured or unsecured to companies,
 firms or other parties covered in the register maintained under Section
 189 of the Companies Act, 2013.
 
 (iv) In our opinion and according to the information and explanations
 given to us, there exists an adequate internal control system
 commensurate with the size of the Company and the nature of its business
 with regard to purchases of inventory, fixed assets and with regard to
 the sale of goods and services. During the course of our audit, we have
 neither observed nor have been informed of any continuing failure to
 correct major weaknesses in internal control system in respect of these
 areas.
 
 (v) According to the information and explanations given to us, the
 Company has not accepted any deposit from the public within the meaning
 of provisions of section 73 to 76 or any other relevant provisions of
 the Companies Act, 2013 and the rules framed there under.
 
 (vi) According to the information and explanations given to us, the
 maintenance of cost records have not been prescribed.
 
 (vii) a. According to the information and explanations given to us, the
 Company is generally regular in depositing with the appropriate
 authorities undisputed statutory dues including provident fund,
 employees'' state insurance, income-tax, sales-tax, wealth tax, service
 tax, duty of customs, duty of excise, value added tax, cess and any
 other statutory dues applicable to it and there are no undisputed
 amounts payable in respect of these dues which have remained outstanding
 as at March 31,2015 for a period of more than six months from the date
 they became payable.
 
 b. According to the records of the Company, there are no statutory dues
 related to income-tax, sales-tax, wealth tax, service tax, duty of
 customs, duty of excise, value added tax, cess outstanding which has
 not been deposited on account of any dispute except as under:
 
 S. No.    Name of Statute          Nature of Dues
 
 
 
 1         Haryana Local Area Devel-   Entry Tax
           opment Tax Act, 2000.       A.Y 2000-01
 
 2         Textile Committee           Textile Cess
                                       Upto Dec. 2000
 
 3         Haryana VAT Act, 2003 &     VAT & SALES TAX
           CST Act, 1956               A.Y 2003-04 & 2004-05 &
                                       2006-07
 
  Forum where dispute is pending               Amount
                                               (Rs. Lacs)
 
 
  Excise Commissioner, Faridabad               21.46
 
 
  Mumbai High Court                           4.06
 
 
  Jt. Commissioner (Excise & Taxation),
  Faridabad and Sales Tax Tribunal at         44.36
  Chandigarh
 
 
 c. According to the information and explanation given to us, there are
 no amounts required to be transferred to
 
 investor education and protection fund in accordance with the relevant
 provisions of Companies Act, 1956 and rules made there under.
 
 viii. The Company does not have any accumulated losses at the end of
 the financial year. The Company has not incurred cash losses in the
 financial year covered by our audit and in the immediately preceding
 financial year.
 
 ix.  In our opinion and according to the information and explanations
 given to us, we are of the opinion that the Company has not defaulted
 in repayment of dues to a financial institution or bank. The Company
 has not issued any debentures.
 
 x.  According to the information and explanations given to us, the
 Company has not given any guarantee for loans taken by others from bank
 or financial institutions.
 
 xi.  In our opinion, and according to the information and explanations
 given to us, term loans have been applied for the purpose for which
 they were raised.
 
 xii.  To the best of our knowledge and belief and according to the
 information and explanations given to us, no fraud on or by the Company
 has been noticed or reported during the course of our audit.
 
                                          For Doogar & Associates
                                            Chartered Accountants
                                          Firm''s Reg. No. 000561N
 
                                                    M. S. Agarwal
 Place of Signature: Faridabad                            Partner
 Date: 29th May, 2015                                M. No. 86580
 
 
 
સ્તોત્ર: રેલીગેર ટેકનોવા


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