williamson financial services ltd Directors report

Dear Members

Your Directors have pleasure in presenting the 50th Annual Report along with the Audited Financial Statements of your Company for the Financial Year ended 31st March, 2023.

FINANCIAL RESULTS

The key figures in the results of the Financial Year ended 31st March, 2023 being as under:

(Rs. in Lakhs)

PARTICULARS	For the Financial Year
	2022-23	2021-2022
Revenue from Operations	361.72	47.49
Other Income	887.38	1141.65
Total Income	1249.10	1189.14
Total Expenses	3099.92	3234.18
Profit / (Loss) Before Tax	(1850.82)	(2045.04)
Tax Expenses	-	-
Profit / (Loss) For The Year	(1850.82)	(2045.04)
Other Comprehensive Income (net of tax)	(356.43)	(520.22)
Total Comprehensive Income For The Year	(2207.25)	(2565.26)

REVIEW OF OPERATIONS AND STATE OF COMPANY AFFAIRS

During the Financial Year under review the Companys Revenue from Operations increased to Rs. 361.72 Lakhs as against Rs. 47.49 Lakhs in the previous year i.e. more than6times growth over the preceding year. This was basically due to an increase in the Interest Income.

The figure under the head Other Income during the year under consideration is solely attributable to the accounting entries (as opposed to any real income) for writing back of some Liabilities and Provisions to the extent of Rs. 887.38 Lakhs. This being less than the previous years similar figure of Rs. 1141.65 Lakhs inclusive of a Bad Debt recovery of Rs.5,000 recorded under Other Income. Therefore, actually, there was no incidence of decrease of income under this head during the Financial Year 2022-23 compared to the same of preceding Financial Year.

Your Companys total liabilities from the Secured and Unsecured Borrowings came down to Rs. 46,967.79 Lakhs during the Financial Year 2022-23 from the same of the previous year which had been Rs. 49,557.30 Lakhs i.e., a reduction of the said liability to the extent of Rs. 2,589.51 Lakhs.

During the Financial Year under review the Companys total expenditure decreased to Rs.3099.92 Lakhs as against the same of the previous yearwhich had been Rs. 3234.18Lakhs, i.e. a drop of4.15% on the previous years number - despite an enhancement of the Finance Cost to Rs. 24.99 Lakhs from the preceding years Rs. 2.86 Lakhs. The significant component of the Finance Cost of Rs. 24.99 Lakhs being the interests paid on Inter Corporate Deposits (Inter Corporate Borrowings) which was Rs. 22.22 Lakhs. However, as against this, the Company being an NBFC, earned interests on Inter Corporate Deposits to the tune of Rs. 361.25 Lakhs (earlier year Rs. 47.02 Lakhs).

Your Company succeeded to pull down its net operating loss from the prior Financial Years amount of Rs. 2045.04 Lakhs to Rs. 1850.82 Lakhs during the Financial Year 2022-23.

As per the requirements of Ind AS the Investments were fair valued and the Fair Value Changes of Investments in Equity Shares produced a negative amount of Rs. 356.69 Lakhs compared to the same (negative amount) of the earlier Financial Year, amounting to Rs. 520.42 Lakhs. Other Comprehensive Income/(Loss) for the Financial Year 2022-23 was Rs. (356.43) Lakhs.

In view of the above, during the Financial Year 2022-23 which is presently under appraisal, an upward trend was laid by the Company. The waning negative numbers indicated that your Company was set on the path of recovery and barring unforeseen circumstances, the Company is expected to continue the trend in the foreseeable future.

There was no change in nature of business of the Company during the year under review.

ONE-TIME SETTLEMENT WITH ANY BANKOR FINANCIAL INSTITUTION

There was no instance of one-time settlement with any Bank or Financial Institution during the year under review. However, after the closure of the financial year, the Company and Aditya Birla Finance Limited (ABFL) and others have entered into Terms of Settlement, Master Consent Term and Consent Term dated 7th June, 2023 to amicably settle the dispute with ABFL in the matter inter-alia relating to the term loan availed by the Company from ABFL.

DIVIDEND

In view of the loss incurred by the Company, no dividend has been recommended for the Financial Year 2022- 23. TRANSFER TORESERVES

In view of the loss during the year, no amount is being transferred to General Reserve for the year ended 31stMarch 2023.

SHARE CAPITAL

During the year under review, there is no change in the share capital of the Company.

DETAILS OF SUBSIDIARY, JOINT VENTURE OR ASSOCIATE COMPANIES The Company does not have any Subsidiary, Joint Venture or Associate Company.

DIRECTORS AND KEY MANAGERIAL PERSONNEL

The Board of Directors is duly constituted with proper balance of Executive and Non- Executive Directors of which two are Independent Directors, one Woman Director and one Non-Executive Director.

In accordance with the provisions of section 152 of the Companies Act, 2013 (the Act), Mrs. Maria Khan (DIN:09423905), Director of the Company will retire by rotation at the forthcoming Annual General Meeting (AGM) and being eligible offers herself for the re-appointment. A brief profile of Mrs. Maria Khan is provided in the Notice convening the AGM.

Since the last Report:

o Mr. Mohit Arora resigned from the position of Company Secretary and Compliance officer w.e.f. 31st March 2023.

o Ms. Ekta Benia was appointed as Compliance Officer w.e.f. 1st April, 2023 and subsequently appointed as Company Secretary of the Company w.e.f. 27th May, 2023.

In terms of Section 150 of the Act, read with Rule 6 of the Companies (Appointment and Qualification of Directors) Rules, 2014,asamended,the names of all the Independent Directors of the Company have been included in the data bank maintained by the Indian Institute of Corporate Affairs.

All Independent Directors of the Company have given declarations in terms of Section 149(7) of the Act confirming that they meet the criteria of independence as laid down under Section 149(6) of the Act, and the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and they have further confirmed compliance with the code for Independent Directors as prescribed in the Schedule IV to the Companies Act.

Apart from the above, there was no change in the Directors and KMP of the Company since the last report. None of the Directors are disqualified as per provision of Section 164(2) of the Act.

ANNUAL RETURN

The Annual Return referred to in Section 92(3) of the Act is available on the website of the Company at https://www.williamsonfinancial.in/regulatory.html

NUMBEROF BOARDMEETINGS DURING THE YEAR

During the Financial Year under consideration Four Meetings of the Board of Directors were held, i.e., on 24.05.2022, 10.08.2022,11.11.2022 and 11.02.2023.

COMPLIANCE WITH SECRETARIAL STANDARDS

During the year under review, the Company has duly complied with the applicable provisions of the Revised Secretarial Standards on Meetings of the Board of Directors (SS-1)and General Meetings (SS-2) issued by the Institute of Company Secretaries of India (ICSI).

DIRECTORS RESPONSIBILITY STATEMENT

Your Directors state in terms of Section 134(5) of the Act that -

(a) In the preparation of the annual accounts, the applicable Accounting Standards had been followed and there was no material departure there from.

(b) The Directors had selected such accounting policies and applied them 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 at the end of the Financial Year and of the profit and loss of the Company for that period.

(c) The Directors had 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.

(d) The Directors had prepared the annual accounts on a going concern basis.

(e) The existing internal financial controls laid down by the Directors and followed by the Company are adequate and were operating effectively.

(f) The Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that the same were adequate and operating effectively.

MANAGEMENT DISCUSSION & ANALYSIS

Report on Management Discussion& Analysis forms part of the Annual Report as per the requirements of Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015which is annexed as Annexure-1.

CORPORATE GOVERNANCE

Report on the Corporate Governance along with the Certificate from Practicing Company Secretary regarding compliance with conditions of Corporate Governance as stipulated under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015forms part of this report which is annexed as Annexure 2 and 3.

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186

The Company being a Non-Banking Financial Company (NBFC), the relevant provisions of Section 186 of the Act do not apply to the Company. However, the particulars of loans given, guarantees provided and investments made by the Company during the FY 2022-23 are disclosed in the notes to Financial Statements which forms part ofthis Report.

PUBLIC DEPOSITS

The Company is a Non-Systemically Important Non-Deposit Taking Company (NBFC Non-NDSI).The Company neither accepted nor renewed any deposits in terms of the Companies (Acceptance of Deposits) Rules, 2014 and or public deposits the Non-Banking Financial Companies Acceptance of Public Deposits (Reserve Bank) Directions, 2016 during the year under review.

MATERIAL CHANGES AND COMMITMENTS BETWEEN THE END OF THE FINANCIAL YEAR AND THE DATE OF THIS REPORT

Except as disclosed elsewhere in this Annual Report, no material changes and commitments which could affect the financial position of the Company have occurred between the end of the last financial year and the date of this Annual Report.

PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES

All the transactions with the Related Parties during the year under review were on arms length basis and there was no material contract or arrangement or transaction with any related party. The disclosure as required under Section 134(3)(h) of the Companies Act 2013, in form AOC-2, is not applicable to the Company and hence, the prescribed Form AOC-2 does notform a part ofthis report.

In accordance with the applicable provisions of the Master Direction issued by the Reserve Bank of India and the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("the Listing Regulations"), the Policy on Related Party Transactions, is available on the Companys website: https://www.williamsonfinancial.in/policy.html.

Members may refer to Note 32 of the Financial Statement which sets out related party disclosures pursuant to Ind AS.

THE CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

Particulars as per Rule 8(3) of the Companies (Accounts) Rules, 2014:

A. Conservation of energy: N.A.

B. Technology absorption:N.A.

C. Foreign Exchange earnings and outgo: Nil CORPORATE SOCIAL RESPONSIBILITY

As disclosed in the past Reports, the Board and the Corporate Social Responsibility Committee(CSR Committee) of the Company approved a Policy to collaborate with McLeod Russel India Limited as permitted by Rule 4(3) of Companies (Corporate Social Responsibility Policy) Rules, 2014 in respect of CSR Activities/Projects covered by Schedule -VII to the Act. According to the Policy the CSR Committee and the Board may approve any project / activity covered under Schedule VII to the Act to be undertaken in terms of the policy. The Policy is available on the Companys website, https://www.williamsonfinancial.in/policy.html

No amount could be spent on CSR during the Financial Year2022-23 (the year) as Section 135 of the Companies Act, 2013 is not applicable to the company during the year under review.

COMMITTEES OF THE BOARD

As on 31 March 2023, the Board had three committees namely Audit Committee, Nomination and Remuneration Committee and Stakeholders Relationship Committee. All the Committees have been constituted as required under the Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

During the year there was no instances where the Board of Directors of the Company had not accepted any recommendation of the Committees.

A detailed note on the Composition of the Committees is provided in the Corporate Governance Report.

COMPOSITION OF THE AUDIT COMMITTEE

As on 31st March, 2023 the Audit Committee of the Company consists of Mr.Gaurang ShashikantAjmera, Mr. Mohan Dhanuka, Independent Directors and Mrs. Maria Khan, Non - Independent Director as members. Mr. Gaurang Shashikant Ajmera is the Chairman of the Committee. There has been no single instance of the Board not accepting any recommendation of the Audit Committee during the year under review.

BOARD EVALUATION

The Board of Directors has carried out an annual evaluation of its own performance, Board committees and individual directors which include criteria for performance evaluation of the Non-Executive Directors and Executive Directors pursuant to the provisions of the Act and the Corporate Governance requirements as prescribed by Securities & Exchange Board of India (SEBI) under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Company has devised an evaluation matrix for the performance evaluation and collates the evaluation results internally.

INDEPENDENT DIRECTORS MEETING

Pursuant to the Act and SEBI Listing Regulations, the independent directors must hold at least one meeting in a year without the presence of non-independent directors and members of the management. Accordingly, a meeting of Independent Director was held on 24th March, 2023 without the attendance of other directors (Non-Independent) to review the performance of Non-Independent Directors, the Board as a Whole, Chairman of the Company/ Meetings, to assess the flow of information between Company Management and the Board. It was noted that the Board is broad based, information is timely provided, decisions are taken after due deliberations, Board members are encouraged by the Chairman to participate and offer their independent advise based on their experience and act in the best interest of the company and its stakeholders.

The Board is of the opinion that the independent directors holds adequate integrity, expertise and experience (including the proficiency).

LISTING

The Equity shares of the Company are listed at BSE Limited.

SIGNIFICANT AND MATERIAL ORDERS IMPACTING THE GOING CONCERN STATUS OF THE COMPANY

During the year under review, no significant and material order has been passed by any Regulator or Court or Tribunal impacting the going concern status of the Company and the Companys operations in future.

However, in the matter of Arbitration between Aditya Birla Finance Limited (ABFL) vs McNally Bharat Engineering Company Limited (MBECL) and others, the Sole Arbitrator, passed an Interim Award on 30th June 2020 upon the Company to perform its obligations under the Put Option Agreement dated 24th March 2018. The Company had filed an application for setting aside the award which was subsequently withdrawn as the disputes between the parties was settled.

The Honble High Court of Delhi at New Delhi vide its exparte, interim order in O.M.P.(I) (COMM.) 459/2019 dated 13th December, 2019 in KKR India Private Financial Services Limited & Anr. Vs. Williamson Magor&Co. Limited & Ors., has, inter-alia, restrained the Company from selling, transferring, alienating, disposing, assigning, dealing or encumbering or creating third party rights on their assets. As of date, the said order stands confirmed in appeal. Arbitration proceedings under the aegis of ICC has been initiated by KKR India Private Financial Services Limited and the matter is currently pending.

INTERNAL FINANCIAL CONTROLS AND RISK MANAGEMENT

The Company has in place a satisfactory internal control system to ensure proper recording of financial and operational information and to exercise proper and timely compliance of all regulatory and statutory compliances as applicable to the Company.

The Internal Audit of the various operations of the Company is periodically conducted by an outside agency which submits its report to the Audit Committee of the Board of Directors of the Company. The Audit Committee takes the same into consideration for the purpose of evaluation of Internal Financial Controls in the Company.

The Company has in place a process to inform the Board about the risk assessment and minimisation procedures. It has an appropriate Risk Management system in place for identification and assessment of risks, measures to mitigate them, and mechanisms for their proper and timely monitoring and reporting. Regulation 21 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015with respect to Risk Management Committee is not applicable to your Company. Presently, in the opinion of the Board, there is no such element of risk which may threaten the existence of the Company.

CEO AND CFO CERTIFICATION

In terms of Part B of Schedule II of Listing Regulations, the CFO of the Company certify to the Board regarding review of the financial statements, compliance with the accounting standards, maintenance of internal control systems for financial reporting and accounting policies, etc.

VIGIL MECHANISM

A Vigil Mechanism in terms of Section 177 of the Act has been established by the Board, which is supervised by the Audit Committee. This is available on the Companys Website at https://www.williamsonfinancial.in/policy.html

POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION

The Remuneration Policy for Directors and Personnel in terms of Section 178 of the Act is given as an attachment vide Annexure 4 and is also available on the Companys Website at https://www.williamsonfinancial.in/policy.html which forms part of this Report. As a matter of policy, apart from the Nomination and Remuneration Committees role in the recommendation regarding appointment of Directors and KMP, the Board also considers the suitability of the candidate weighing against the necessity of the Company before approaching the Members for their approval.

PARTICULARS OF EMPLOYEES

The ratio of the remuneration of each Director to the median employees remuneration and other particulars or details of employees pursuant to Section 197(12) of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014are attached to this Report as Annexure 5.

SECRETARIAL AUDIT REPORT

The Board has appointed Vidhya Baid &Co., Company Secretaries to conduct the Secretarial Audit of the Company in terms of Section 204(1) of the Act for Financial Year 2022-23. The Secretarial Audit report does not contain any qualifications or reservations or adverse remarks made by the Secretarial Auditor in their Report which is annexed as Annexure-6 forming part of this Report.

PREVENTION OF INSIDER TRADING

Your Company is in compliance with the SEBI (Prohibition of Insider Trading) Regulations, 2015.The trading window regarding dealing with equity shares of the Company is duly closed during declaration of financial results and occurrence of any other material event.

AUDITORS & AUDIT REPORT

In terms of Section 139 of the Companies Act, 2013, Messrs V. Singhi & Associates, Chartered Accountants (Firm Registration No. 311017E) was appointed as the Statutory Auditors of the Company to hold office for a term of 5 (five) consecutive years from the conclusion of 49th Annual General Meeting held on 26th September 2022 till the conclusion

of the 54th Annual General Meeting to be held in the year 2027. Messrs V. Singhi & Associates has conducted audit for the Financial Year ended 31st March 2023 and furnished their report.

In their Report dated 27th May 2023, Messrs V. Singhi & Associates has given adverse opinion in relation to the Financial Statements of the Company for the Financial Year ended 31st March 2023 in their Report for the Financial Year 2022-23.The Boards response in relation to the said opinion is as under:

Qualified Opinion	Management Reply
(a) Non-recognition of Interest Expense We draw attention to Note No 42 of the Financial Statement relating to non-recognition of Interest Expense on secured borrowings from financial institutions and inter-corporate borrowings. As a result, finance costs and liability on account of Interest Expense and Total Comprehensive Loss for the Year ended 31st March, 2023 are understated to that extent.	The Company has disputes with lenders, and therefore interest neither being provided nor paid for in the accounts. As per terms of the borrowings, such unprovided interest is Rs.88,821 thousands for the quarter ended 31st March, 2023 and Rs.3,62,331 thousands for the year ended 31st March, 2023.
	Further the Company is in dispute with its Lenders. Therefore the Board of Directors has decided not to recognise interest expense on its borrowings for the current period in the
This constitutes a departure from the requirements of Indian Accounting Standard 109 "Financial Instruments".	Audited Financial Results as the same is unascertainable at present. Further the company has already entered into settlement process with Aditya Birla Finance Limited after the closure of the financial year.
(b) Non-recognition of Provision on Loans and Advances	The management believes that the outstanding dues, net of provision for amounts considered doubtful shall be either recovered or adjusted or restructured considering the outcome of a group level resolution plan stock restructuring plan which is being envisaged.Therefore, no further provision or adjustment is contemplated at this stage.
The Company has given unsecured loans amounting to Rs.17,27,514 thousands remaining outstanding as on 31st March, 2023 which in our opinion are doubtful of recovery. The classification of loans is not made in accordance with Reserve Bank of India Prudential Norms. In absence of adequate provision there against, the loss for the year is understated to that extent. Impact in this respect has not been ascertained by the management and recognized in the financial statement.
(c) Balances of receivables, unsecured and secured loan creditors and their balance confirmations	Certain Balances relating to Loans, Advances and Borrowings are subject to reconciliation and confirmation of the parties, impact whereof is not ascertainable at present. Discrepancies, ifa ny, are not quantifiable at this stage.
We draw attention to Note No. 27 of the Financial Statement with respect to certain balances relating
to Trade Receivables, Other Receivables, Other Payables, Loans, Advances and Borrowings are being subject to reconciliation and confirmation of the parties, and in absence ofsuch information, impact thereof being currently unascertainable and therefore not commented upon.	Further in respect of loan given to Mcnally Bharat Engineering Limited (MBECL) which is under Corporate Insolvency Resolution Process (CIRP) at present. The company had filed claim of Rs. 1,66,950 thousands before the Interim Resolution Professional (IRP) in the CIRP of MBECL. The IRP has admitted the claim to the extent of the principal amounting to Rs. 50,00,000 only. However the final order has not been passed by NCLT.
Material uncertainty related to Going Concern	During the year, the Companys financial performance has been adversely affected due to external factors beyond the control of the Company. A negative net worth eventually occurred due to the classification of certain loans and advances as Non-Performing Assets. The Management is confident that with the Lenders and promoters support and various other measures taken, the Company will be able to generate sufficient cash inflows through profitable operations and improve its net working capital position to discharge its current and non-current financial obligations. The Company is working with the lenders for engaging on settlement process of outstanding loans. Accordingly, the Board of Directors has decided to prepare the Financial Results on a going concern basis.
The Company has defaulted in repayment of borrowings to its financial institutional lenders and others. In view of the Management, the Company would be able to improve its net working capital position to discharge its current and non-current financial obligations. However, in view of the uncertainties involved, these events and conditions indicate a material uncertainty which may cast a significant doubt on the Companys ability to continue as a going concern. Accordingly, the use of going concern assumption of accounting in preparation of this Statement is not adequately and appropriately supported as per the requirements of Indian Accounting Standard 1 "Presentation of Standalone Financial Statements"

FRAUD REPORTING BY AUDITORS

No fraud has been reported by the Auditors in terms of Section 143 of the Companies Act, 2013during the financial year under review.

ANNUAL SECRETARIAL COMPLIANCE REPORT

The Company has undertaken an Audit of all the applicable compliances as per the SEBI Regulations and Circulars/Guidelines issued thereunder.

Pursuant to Regulation 24A of the SEBI Listing Regulations, the Annual Secretarial Compliance Report issued by a Practising Company Secretary (PCS) has been submitted to the Stock Exchange within the stipulated time and uploaded on the website of the Company at https://www.williamsonfinancial.in/regulatory.html.

COST RECORDS AND COST AUDIT

Maintenance of Cost Records and requirement of cost audit as prescribed under the provisions ofSection 148(1) of the Companies Act, 2013 are not applicable for the business activities carried out by the Company.

OPENING OF SUSPENSE ESCROW DEMAT ACCOUNT

In accordance with SEBI circular, a separate Suspense Escrow Demat Account has been opened with a Depository Participant for crediting unclaimed shares in dematerialised form lying in the Companys Demat Suspense Account.

PREVENTION, PROHIBITION AND REDRESSAL OF SEXUAL HARASSMENT

During the Year under review, no case was reported in terms of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.

CORPORATE INSOLVENCY RESOLUTION PROCESS INITIATED UNDER THE INSOLVENCY AND BANKRUPTCY CODE, 2016

During the year under review, there was no application filed by or against the Company for corporate insolvency process under Insolvency and Bank ruptcy Code 2016 before the NCLT.

GREEN INITIATIVES

As part of our green initiative, the electronic copies of this Annual Report including the Notice of the 50thAGM are sent to all members whose email addresses are registered with the Company /Registrar/Depository Participant(s).

As per SEBI Circular SEBI/HO/CFD/PoD-2/P/CIR/2023/4 dated January 5, 2023the requirement of sending physical copies of annual report to those shareholders who have not registered their email addresses has been dispensed with for Listed Entities who would be conducting their AGMs till September 30, 2023. In this respect the physical copies are not being sent to the shareholders. The copy of the same would be available on the website: https://www.williamsonfinancial.in/financials.html.The initiatives were taken for asking the shareholders to register or update their email addresses.

The Company is providing e-voting facility to all its Members to enable them to cast their votes electronically on all resolutions set forth in the Notice. This is pursuant to Section 108 of the Companies Act, 2013 and Rule 20 of the Companies (Management and Administration) Rules, 2014.The instructions for e-voting are provided in the Notice.

INVESTOR RELAT IONS

Your Company always endeavors to keep the time of response to shareholders request / grievance at the minimum. Priority is accorded to address all the issues raised by the shareholders and provide them a satisfactory reply at the earliest possible time. The Shareholders Grievance Committee of the Board meets periodically and reviews the status of the Shareholders Grievances.

APPRECIATION

Your Directors express their sincere appreciation for the continued co-operation and support extended to the Company by the Central Government, the Government of Assam, Government Agencies, Regulatory Authorities, Stock Exchanges, Companys Bankers, Business Associates, Shareholders and the Community at large.

	For and on behalf of the Board
	Aditya Khaitan	Gaurang S. Ajmera
	Director	Director
	DIN:00023788	DIN:00798218
Place: Kolkata
Date: 10th August, 2023