Dear Members,
The Directors are pleased to present the Hundred and Thirteenth (113th) Annual Report
of the Company together with Standalone Audited Financial Statements of the Company for
the financial year ended on March 31, 2024.
1. FINANCIAL RESULTS
The summarized Financial position of the Company are given in the table below.
(Rs. in Lakhs)
|
Standalone |
| Particulars |
FY 2023-24 |
FY 2022-23 |
| Revenue from Operations |
7305.15 |
7629.14 |
| Profit before taxation |
54.92 |
(322.82) |
| Tax Expense |
30.96 |
(72.68) |
| Profit for the year |
23.96 |
(250.14) |
| Other Comprehensive Income (Net of Tax) |
99.34 |
(33.01) |
| Total Comprehensive Income |
123.30 |
(283.15) |
| Other Equity at year end |
6131.09 |
6004.11 |
Note: The above figures are extracted from the Standalone Financial Statements prepared
under IND AS (Indian Accounting Standards) for the Financial Year ended on 31st March,
2024 and 31st March, 2023.
2. REVIEW OF PERFORMANCE
The year under review was yet another year filled with challenges from every front, be
it inclement weather conditions, severe pest activity and rising cost. Over and above that
the wages during the year were increased by Rs. 18/- to Rs. 250/- by Govt. of west Bengal.
Market conditions continued to be sluggish. The average sale price of Dooars CTC was Rs.
15/- lower than last year. Similar trend was visible in our sales realization where our
averages came down by Rs. 11.50 from Rs. 245/- last year to Rs. 233.50 this year.
However our own crop was higher by about 90,000 kgs during the year (31.13 Lakh kgs
this year versus 30.23 Lakh kgs last year) additionally we had made 1.28 Lakh kgs of
brought leaf this year when compared to 0.27 lakhs kgs Last year. Due to our immense
perseverance on improving productivity and reducing cost together with better crop
following prudent agricultural practices your company has been able to post a profit of
Rs. 23.96 Lakh against a loss of Rs. 250.14 Lakh last year.
3. PROSPECTS
Current year looks even more concerning as the weather conditions has turned very
hostile resulting in massive crop loss till the month of May. This followed by excessive
pest activity which has resulted in a crop loss of 58 million kgs in Indian tea Production
till the month of May. With Tea Board announcing earlier closure of North Indian Tea
production on 30th November along with continued hostile weather conditions prevailing, in
every likelihood crop deficit for all the year is expected to touch 120 million kgs.
Efforts to produce MRL compliant tea by the organized sector has further increased crop
losses. Export demand has picked during the year and is higher by 12 million kgs till May
This scenario has resulted in buoyancy in the market and average price of CTC till June,
for North Indian CTC tea is higher by 27/-, but such price rise does not compensate the
crop loss for the organized sector till date. It is expected that the market will remain
buoyant for the entire year but if weather continues to be hostile then it would pose
problem for the survival of tea industry. With MRL compliant quality teas getting more
competition and appreciation we expect better prices during coming months. In spite of
innumerable number of challenges faced by tea industry, your company is confident of
passing this turbulent phase with the backing of strong infrastructure and high yielding
gardens.
4. CHANGE IN NATURE OF BUSINESS, IF ANY
There has been no change in the nature of business and the Company continues to
concentrate on their own business.
5. TRANSFER TO RESERVES
No amount has been transferred to / from general reserve.
6. DIVIDEND
Due to insufficient profit during the financial year, the Board of Directors have not
recommended any dividend for the Financial Year 2023-24.
7. DETAILS OF BOARD MEETINGS
During the Financial Year, Six (6) Board meetings were held, details of which are given
below:
| Date of the |
No. of Directors attended the |
| 29.05.2023 |
3 |
| 10.08.2023 |
3 |
| 28.09.2023 |
3 |
| 09.11.2023 |
4 |
| 02.01.2024 |
5 |
| 09.02.2024 |
5 |
8. SHARE CAPITAL
During the financial year ended 31st March, 2024 there has been no change in the issued
and subscribed capital of the Company. The Issued, Subscribed & paid up Share capital
as on 31st March, 2024 is Rs. 749.55 Lakh comprising of 1,49,91,000 equity shares of Rs.
5/- each.
9. EXTRACT OF ANNUAL RETURN
In accordance with the Companies Act, 2013, the annual return in the prescribed format
can be accessed at https://www.dianatea.in/finance.shtml
10. COMMITTEES OF BOARD
The details of composition of the Committees of the Board of Directors are as under:-
a. Audit Committee
| Sl. No. |
Name |
Chairman/ Members |
| 1. |
Mr. H.M. Parekh |
Chairman |
| 2. |
Mr. Sandeep Singhania |
Member |
| 3. |
Mr. Gautam Bhalla |
Member |
| 4. |
Mr. Kiran Nanoo Desai |
Member |
• The Terms of Reference of the Audit Committee has been provided in the Corporate
Governance Section forming part of this Report. During the financial year, the Committee
had met 4 times as on 29th May, 2023, 10th August, 2023, 9th November, 2023 and 9th
February, 2024.
Recommendation by audit committee:
There was no such recommendation of audit committee which has not been accepted by the
Board during the said financial year.
• Vigil Mechanism/ Whistle Blower Policy
The Company has formulated the codified Vigil Mechanism/Whistle Blower Policy
incorporating the provisions relating the Vigil Mechanism in terms of Section 177(9) &
(10) of the Companies Act, 2013 and Regulation 22 of SEBI (Listing Obligation &
Disclosure Requirements) Regulations , 2015 and SEBI (Prohibition of Insider Trading)
(Amendment) meeting Regulations, 2018 , in order to encourage Directors and
Employees of the Company to escalate to the level of the Audit Committee any issues of
concern impacting and compromising with the interest of the Company and the Stakeholders
in any way and to prevent leak of Unpublished Price Sensitive Information The Company has
also made provisions for adequate safeguards against victimization of its employees and
Directors who express their concerns. The Chairman of Audit Committee can be accessed
directly by any employee for reporting issues which need to be brought to the notice of
the Board. The Vigil Mechanism / Whistle Blower Policy of the Company has been uploaded on
the website of the Company at https://www.dianatea. in/20190301_Whistle_Blower.pdf b.
Nomination & Remuneration Committee
| Sl. No. |
Name |
Chairman/ Members |
| 1. |
Mr. H.M Parekh |
Chairman |
| 2. |
Mr. Gautam Bhalla |
Member |
| 3. |
Mr. Kiran Nanoo Desai |
Member |
• The Terms of Reference of the Committee has been provided in the Corporate
Governance Section forming part of this Report. During the financial year, the Committee
had met 5 times on 29th May, 2023, 10th August, 2023, 28th September, 2023, 02nd January
2024, 09th February, 2024.
c. Stakeholders Relationship Committee
| Sl. No. |
Name |
Chairman/ Members |
| 1. |
Mr. Gautam Bhalla |
Chairman |
| 2. |
Mr. Sandeep Singhania |
Member |
| 3. |
Mrs. Sarita Singhania |
Member |
| 4. |
Mr. Kiran Nanoo Desai |
Member |
• The Terms of Reference of the Committee has been provided in the Corporate
Governance Section forming part of this Report. During the financial year, the Committee
had met 3 times on 29th May, 2023, 09th November, 2023 and 09th February, 2024.
11. MANAGEMENT DISCUSSION AND ANALYSIS
As per SEBI (Listing Obligations & Disclosure Requirements) Regulations 2015,
Management Discussion and Analysis Report is attached as Annexure "A"
forming part of this report.
12. CORPORATE SOCIAL RESPONSIBILITY (CSR)
The Company considers Corporate Social Responsibility as an important aspect of doing
business. As a good corporate citizen, the Company initiated appropriate action towards
various social causes as soon as the provision become applicable to the Company during the
Financial Year 2023-2024. Pursuant to MCA Notification dated 28.09.2020, where the amount
to be spent by a company under section 135(5) of the Companies Act 2013 does not exceed
fifty lakh rupees, the requirement under section 135(1) of the Companies Act 2013 for
constitution of the Corporate Social Responsibility Committee shall not be applicable and
the functions of such Committee provided under this section shall, in such cases, be
discharged by the Board of Directors of such company. Accordingly the said function is
discharged by the Board of Directors of the Company. The Corporate Social Responsibility
Policy of the Company as adopted by the Board of Directors is available on Company's
websites https://www.dianatea.in/20220802_CSR-policy-DTCL-2021.pdf
During the year ended 31st March, 2024, your Company has spent Rs. 7.97 Lakhs on
various CSR activities as defined under schedule VII of the Companies Act 2013. The Report
on Corporate Social Responsibility (CSR) Activities / Initiatives is attached as Annexure
"B" forming part of this report.
13. DIRECTORS' RESPONSIBILITY STATEMENT
Pursuant to the provisions of clause (c) of sub-section (3) and sub-section (5) of
Section 134 of the Act, the Board of Directors of the Company hereby confirm that:
i) in the preparation of the annual accounts, for the financial year ended 31st March,
2024, the applicable accounting standards had been followed along with proper explanation
relating to material departures except gratuity liability being accounted for, as and when
paid/payable;
ii) we have selected such accounting policies and applied consistently and made
judgments and estimates that are reasonable and prudent, so as to give a true and fair
view of the state of affairs of the Company as at March 31, 2024 and of the profit of the
Company for the year ended on March 31, 2024;
iii) we have taken proper and sufficient care for the 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 fraud and other irregularities;
iv) we have prepared the annual accounts for the financial year ended on March 31, 2024
on a going concern basis;
v) we have laid down internal financial controls and the same have been followed by the
Company and that such internal financial controls are adequate and were operating
effectively; and
vi) we have devised proper systems to ensure compliance with the provisions of all
applicable laws and that such systems were adequate and operating effectively.
14. CORPORATE GOVERNANCE
The Company attaches considerable significance to good Corporate Governance as an
important step towards building investor confidence, improving investor's protection and
maximizing long term shareholders value. The certificate of the Auditors confirming
compliance of conditions of Corporate Governance as stipulated under Regulation 34 read
with Schedule V(E) of the Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015 of the Stock Exchange is annexed as Annexure
"C".
15. RELATED PARTY TRANSACTIONS
The related party transactions entered during the year were in ordinary course of
business and also on arm's length basis in compliance with the applicable provisions of
the Companies Act, 2013 and SEBI Listing Regulations, 2015. There are no materially
significant related party transactions made by the Company with Promoters, Directors or
Key Managerial Personnel etc. which may have potential conflict of the interest with the
Company at large. All related party transactions are presented to the Audit Committee and
the Board, if required, for approval. Omnibus approval is obtained for the transactions
which are foreseen and repetitive in nature. The Revised Policy on Related Party
Transactions as approved by the Board is uploaded on the Company's web link: https://www.dianatea.in/
RELATED_PARTY_TRANSACTIONS_policy.pdf
16. DETAILS OF CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS
AND OUTGO
The particulars as prescribed under sub-section (3)(m) of the Section 134 of the
Companies Act, 2013 read with Rule 8(3) of the Companies (Accounts) Rules, 2014, are given
at Annexure "D" to the Directors' Report.
17. PARTICULARS OF EMPLOYEES
The ratio of the remuneration of each Director to the median employee's remuneration
and other particulars or details of employees pursuant to Section 197(12) of the Companies
Act, 2013 read with Rule 5(1)of the Companies (Appointment and Remuneration of Managerial
Personnel) Rules, 2014 as amended are attached to this Report as Annexure "E".
The details of employees prescribed under Rule 5(2) of the Companies (Appointment and
Remuneration of Managerial Personnel) Rules, 2014 forms part of this report.
There were no directors who is in receipt of any commission from the company as well as
from its holding company as per section 197 (14) of the Companies Act, 2013.
18. ANNUAL EVALUATION OF BOARD'S PERFORMANCE
During the financial year, the Board evaluated its own performance as well as that of
its Committees and individual Directors. The exercise was carried out covering various
aspects of the Boards functioning such
ascompositionoftheBoard&committees,qualification, experience & competencies,
performance of specific duties & obligations, governance issues etc. Separate exercise
was carried out to evaluate the performance of Non-Independent Directors. The performance
of Independent Directors has been evaluated based on the guidelines as provided under
Schedule IV of the Act. The evaluation of the Independent Directors was carried out by the
entire Board except by the Director being evaluated. The directors were satisfied with the
evaluation results, which reflected the overall engagement of the Board and its Committees
with the Company.
19. AUDITORS Statutory Audit
M/s. B. Nath & Co., Chartered Accountants having registration number FRN No.
307057E were appointed as statutory Auditors of the Company in the 112th Annual General
Meeting to hold office for a term of 5(Five) years from the conclusion of 112th Annual
General Meeting till the conclusion of the 117th Annual General Meeting. Pursuant to the
amendments made to Section 139 of the Companies Act, 2013 by the Companies (Amendment)
Act, 2017 effective from May 7, 2018, the requirement of seeking ratification of the
Members for the appointment of the Statutory Auditors has been withdrawn from the Statute.
Hence the resolution seeking ratification of the Members for continuance of their
appointment at this AGM is not being sought. The Statutory Auditors hold a valid peer
review certificate as prescribed under Regulation 33(1) (d) of SEBI Listing Regulations,
2015.
Further, the report of the Auditors along with notes to Schedules is enclosed to this
report. The Company is in the regime of unmodified opinions on financial statements.
Further, the Statutory Auditors have not reported any incident of fraud during the year
under review to the Audit Committee of your Company.
Secretarial audit
Pursuant to the provisions of Section 204 of the Companies Act, 2013 and the
Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014, the Company
has appointed M/s. MR & Associates, a firm of Company Secretaries in Practice, to
undertake the Secretarial Audit of the Company for the financial year ending 31st March,
2024. The
Secretarial Audit Report for the financial year ended 31st March, 2024 is annexed
herewith as Annexure "F" to this Report. The former company secretary
resigned effective 30.06.2023. To ensure compliance with the provisions of the SEBI
(Listing Obligations and Disclosure Requirements) Regulations, 2015, Mrs. Sarita Singhania
was appointed as the Compliance Officer during the interim period when a suitable
candidate could not be found. Subsequently, a suitable candidate was appointed as the
company secretary effective 28.09.2023, thereby fulfilling the required position.
Cost Audit
As per Section 148 of the Companies Act 2013 read with Rule 4 of Companies (Cost
Records and Audit) Rules, 2014, the Company is required to maintain cost records for the
financial year 2023-2024 and accordingly such accounts and records are made and
maintained. However, the Company is not required to appoint Cost Auditor to conduct the
audit of cost records for the financial year 2023-2024.
20. HUMAN RESOURCES
The Company treats its "human resources" as one of its most important assets.
The Company has a large work force employed at the tea estates. There were no major
disruptions of work at the garden or any other establishment of the Company during the
period under review. The correct recruitment practices are in place to attract best
talent. Industrial Relations at all the units remained satisfactory.
21. MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION
No material changes and commitments have occurred during the financial year 2023-2024
which might affect the financial position of the company.
22. DISCLOSURE UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION
&REDRESSAL) ACT, 2013
The Company is committed to provide a work environment which ensures that every woman
employee is treated with dignity, respect and equality. There is zero-tolerance towards
sexual harassment and any act of sexual harassment invites serious disciplinary action.
The Company has adopted a policy in line with the provisions of the Sexual Harassment of
Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Rules made
thereunder.
The Company hereby declares that it has complied with provisions relating to the
constitution of Internal Complaints Committee of Woman at Workplace (Prevention,
Prohibition and Redressal) Act, 2013. No complaint has been brought to the notice of the
Management during the financial year ended on 31st March, 2024.
23. RISK MANAGEMENT
In terms of the requirement of the Companies Act, 2013 and SEBI (Listing Obligations
and Disclosure Requirements) Regulations, 2015, the Company has developed and implemented
the Risk Management Policy. The Company has taken adequate measures to mitigate various
risk encountered. In the opinion of the Board there is no such risk which may threaten the
present existence of the Company
24. DECLARATION BY INDEPENDENT DIRECTORS
Necessary declarations have been obtained from all the Independent Directors that they
meet the criteria of Independence as laid down under Section 149(6) of the Companies Act,
2013 and Regulation 16(1) (b) of SEBI (Listing Obligations and Disclosure Requirements)
Regulations, 2015 (including any statutory modification(s) or re-enactment(s) thereof for
the time being in force).
25. REMUNERATION POLICY
The remuneration policy of the Company aims to attract, retain and motivate qualified
people at the Board levels. The remuneration policy seeks to employ people who not only
fulfill the eligibility criteria but also have the attributes needed to fit into the
corporate culture of the company. The remuneration policy is consistent with the
‘pay-for-performance' principle. The Company has formulated Criteria for making
payment to Non-Executive Directors which is available in Company's weblink: https://www.dianatea.in/Criteria%20of%20
making%20payment%20to%20non-executive%20 directors_6.pdf
Executive Directors
The Nomination and Remuneration Committee takes into account experience, qualification
and prevailing industry practices before giving its recommendation to the Board. On
recommendation of the Nomination and Remuneration Committee, the Board decides
remuneration to be paid to Executive Directors, subject to approval of shareholders in
terms of provisions of the Companies Act, 2013, read with Schedule V thereof.
The Committee aims towards rewarding, on the basis of performance and reviews on a
periodical basis.
Non-Executive Directors
The Company has formulated Criteria for making payment to Non-Executive Directors which
is available in Company's weblink : https://www.dianatea.in/
Criteria%20of%20making%20payment%20to%20non-executive%20directors_6.pdf. As per the
criteria, Non-Executive Directors are paid sitting fees for attending the meetings of the
Board of Directors and Committees.
26. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS/ COURTS/
TRIBUNALS IMPACTING THE GOING CONCERN STATUS AND THE COMPANY'S OPERATIONS IN FUTURE.
There were no significant and material orders passed by the regulators or courts or
tribunals that would impact the Going concern Status and or will have any bearing on
Company's Operations in future. Details of contingent liabilities and commitments (to the
extent not provided for) are disclosed in Notes to the financial statements for the
financial year ended 31st March, 2024.
27. TRANSFER TO INVESTOR EDUCATION AND PROTECTION FUND
The Company has, subsequent to year end, transferred a sum of 95,750/- to Investor
Education and Protection Fund, in compliance with the provisions of Section 124, 125 and
other applicable provisions of the Companies Act, 2013 read with Investor Education and
Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016.
The said amount represents dividend for the year 2015-16 which remain unclaimed for a
period of 7 years from its due date of payment. The details of unpaid dividend and shares
transferred to the IEPF are available at the following weblink https://www.dianatea.in/IEPF.
shtml
28. INTERNAL FINANCIAL CONTROLS SYSTEMS WITH REFERENCE TO THE FINANCIAL STATEMENT
The Company has adequate Internal Financial Control System at all levels of Management
and they are reviewed from time to time. The Internal Audit is carried out in house as
well as by firm of Chartered Accountants. The Audit Committee of the Board looks into
Auditor's review which is deliberated upon and corrective action taken, wherever required.
29. SUBSIDIARIES, JOINT VENTURE OR ASSOCIATE COMPANIES
The Company continues to be the Subsidiary of Diana Capital Limited. Further, the
Company has no subsidiary, joint venture and associates for the financial year ended 31st
March, 2024 therefore, the Statement in Form AOC-1 containing the salient features of the
financial statement of the Company's subsidiaries pursuant to first proviso to Section
129(3) of the Companies Act, 2013 (Act) read with Rule 5 of the Companies (Accounts)
Rules, 2014, forms part of the Annual Report, is not applicable to the company during the
financial year.
30. PARTICULARS OF LOANS, GUARANTEES AND INVESTMENTS
The particulars of loans, guarantees or investments made under section 186 of the
Companies Act 2013 are covered in the notes to accounts of the Financial Statement for the
year ended 31st March, 2024 forming part of this Annual Report.
31. DIRECTORS & KEY MANAGERIAL PERSONNEL Directors
As per provisions of Section 152 of the Companies Act, 2013 read with Companies
(Appointment and Qualifications of Directors) Rules, 2014, Mrs. Sarita Singhania (DIN
00343786) is liable to retire by rotation at the forthcoming Annual General Meeting and
being eligible, offers himself for re-appointment. The Board recommends him re-appointment
as a Director liable to retire by rotation.
Pursuant to regulation 36 of SEBI (LODR) Regulation 2015, a brief resume / details
relating to Directors who are proposed to be appointed/re-appointed and the details of the
director liable to retire by rotation is furnished in the Notice of the ensuing Annual
General Meeting (AGM) of the Company.
The Independent Directors have confirmed that they have registered their names in the
data bank maintained with The Indian Institute of Corporate Affairs (‘IICA'). In
terms of Section 150 of the Act read with Rule 6(4) of the Companies (Appointment &
Qualification of Directors) Rules, 2014, the Independent Directors are required to
undertake online proficiency self-assessment test conducted by the IICA within a period of
two year from the date of inclusion of their names in the data bank. All the Independent
Director of the Company to whom the provisions of proficiency test is applicable have duly
passed the online Proficiency test.
The Board of Directors of the Company is of the opinion that the Independent Director
appointed during the year under review possess the requisite expertise and experience
(including proficiency) and are the persons of high integrity and repute. They fulfill the
conditions specified in the Companies Act, 2013 and the Rules made thereunder and are
independent of the management.
Key Managerial Personnel
Pursuant to the provisions of sub-section (51) of Section 2 and Section 203 of the Act
read with the Rules framed thereunder, the following persons are the Key Managerial
Personnel of the Company as on March 31, 2024:
1. Mr. Sandeep Singhania, Managing Director;
2. Mrs. Sarita Singhania, Whole-Time Director and Chief Financial Officer (appointed as
CFO w.e.f. 29.05.2023 and Compliance officer w.e.f 30.06.2023 and resigned on 28.09.2023);
3. Ms. Kriti Jain, Company Secretary cum Compliance officer (resigned w.e.f.
30.06.2023)
4. Mr. Ravi Narayan, Company secretary cum Compliance Officer – (appointed w.e.f.
28.09.2023 and resigned on 06.10.2023)
5. Ms. Namrata Saraf, Company Secretary cum Compliance officer - (appointed w.e.f.
02.01.2024) During year under review, the changes made in the Key Managerial Personnel of
the Company were duly complied as per the provision of the Companies Act, 2013.
32. DEPOSITS
The Company has not accepted any deposits within the meaning of sub-section (31) of
Section 2 and Section 73 of the Companies Act, 2013 ("the Act") and the Rules
framed thereunder. As on March 31, 2024, there were no deposits lying unpaid or unclaimed.
33. BUSINESS RESPONSIBILITY & SUSTAINABILITY REPORT
Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) Regulations, 2015 was not applicable to the Company during
the year under review, based on the market capitalization.
34. CREDIT RATING
CRISIL has assigned the Credit rating of "BBB-/Stable" and "A3"
respectively to the Company for the working capital and term loan facilities availed by
the Company. There has been no/ revision in the credit rating during the year under
review.
35. INSOLVENCY AND BANKRUPTCY CODE, 2016
No application or proceeding was made or pending against the Company under the
Insolvency and Bankruptcy Code, 2016 during the year under review.
36. VARIATION IN VALUATION
During the year under review, there was no instance of one-time settlement with any
bank or financial institution necessitating disclosure or reporting in respect of
difference in valuation done by the Company.
37. COMPLIANCE OF SECRETARIAL STANDARDS
The Company complies with all applicable Secretarial Standards as mandated by the
Institute of Company Secretaries of India.
38. ACKNOWLEDGEMENT
The Directors take this opportunity to thank the Central and State Government
Departments, Organizations and Agencies for their continued support and cooperation. The
Directors are also thankful to all valuable stakeholders viz., customers, vendors,
suppliers, banks, financial institutions, joint venture partners and other business
associates for their continued co-operation and excellent support provided to the Company
during the year. The Directors acknowledge the unstinted commitment and valuable
contribution of all employees of the Company. The Directors also appreciate and value the
trust reposed in them by Members of the Company.
|
For and on behalf of the Board |
|
| Registered Office |
Sd/- |
Sd/- |
| 3B, Lal Bazar Street |
Sandeep Singhania |
Sarita Singhania |
| Kolkata- 700 001 |
(Managing Director) |
(Whole-time Director) |
| Date: 29th July, 2024 |
DIN: 00343837 |
DIN: 00343786 |
|