Pacific Industries Ltd Auditor Reports

To The Members of

PACIFIC INDUSTRIES LIMITED

Report on the Standalone Ind AS Financial Statements

Opinion

Other Comprehensive Income), Statement of Change in Equity and Statement of Cash Flow for the year then ended,We have audited the accompanying Standalone Ind AS Financial Statements ofCompany"), which comprise the Balance Sheet as at March 31, 2024, the Statement of Profit and Loss (including PacificIndustriesLimited ("the other explanatory information (hereinafter referred to as "Standalone Financial Statements"). and notes to the standalone Ind AS financial statements including a summary of significant accounting policies and standalone financial statements give the information required by the Companies Act, 2013 ("the Act") in the manner In our opinion and to the best of our information and according to the explanations given to us, the aforesaid of the state of affairs of the Company as at 31 March 2024, and its profit (including other comprehensive income), so required and give a true and fair view in conformity with the accounting principles generally accepted in India, changes in equity and its cash flows for the year ended on that date.

We conducted our audit of Standalone Ind AS financial statements in accordance with the Standards on Auditing BasisforOpinion the Auditors Responsibilities for the Audit of the Standalone Financial Statements section of our report. We are(SAs) as specified under Section 143(10) of the Act. Our responsibilities under those SAs are further described in of India together with the ethical requirements that are relevant to our audit of the standalone financial statements independent of the Company in accordance with the ‘Code of Ethics issued by the Institute of Chartered Accountants accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained isunder the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in sufficient and appropriate to provide a basis for our opinion.

We draw your attention to the Note 45 of the standalone financial statement that there was a Search & Survey Emphasisofmatter records were seized by Income Tax Department. Assessment in this regard is yet to be completed and no provisionconducted by Income Tax Authorities in Feb 2023 on Factory and other premises of the company and certain after completion of Assessment. The company had made necessary disclosure to the stock exchanges in this regardhas been made against the liability in this regard (if any) that may arise in future, the same will be dealt with only on February 21,2023.

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of AuditMatters of the standalone financial statements as a whole, and in forming our opinion thereon, and we do not provide a the standalone financial statements of the current period. These matters were addressed in the context of our audit to be communicated in our report. separate opinion on these matters. We have determined the matters described below to be the key audit matters

The Kev Audit Matter	How was the matter addressed in our audit
Revenue Recognition
Revenue is one of the key profit drivers. Cut-off is the key assertion insofar as revenue recognition is concerned, since an inappropriate cut-off can result in material misstatement of results for the year.	Our audit procedures with regard to revenue recognition included testing controls, around dispatches/deliveries, inventory reconciliations and substantive testing for cut-offs and analytical review procedures.

The Companys management and Board of Directors are responsible for the other information. The other informationOtherInformation financial statements and our auditors report thereon. These reports are expected to be made available to us after comprises the information included in the Companys annual report, but does not include the standalone Ind AS the date of this audit report. express any form of assurance conclusion thereon. Our opinion on the standalone Ind AS financial statements does not cover the other information and we do not information and, in doing so, consider whether the other information is materially inconsistent with the standaloneIn connection with our audit of the standalone Ind AS financial statements, our responsibility is to read the other based on the work we have performed, we conclude that there is a material misstatement of this other information,financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, audit report hence currently, we have nothing to report in this regard. we are required to report that fact. Since these reports are expected to be made available to us after the date of this The Companys management and Board of Directors ManagementsResponsibilityforthe standaloneFinancialStatements are responsible for the matters stated in Section 134(5) of the a true and fair view of the financial position, state of affairs, profit (including other comprehensive income), changes Companies Act, 2013 ("the Act") with respect to the preparation of these Standalone Financial Statements that give including the Indian Accounting Standards (Ind AS) specified under section 133 of the Act, read with the Companies in equity and cash flows of the Company in accordance with the accounting principles generally accepted in India, accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and(Indian Accounting Standards) Rules,2015 as amended. This responsibility also includes maintenance of adequate policies; making judgments and estimates that are reasonable and prudent; and the design, implementation andfor preventing and detecting frauds and other irregularities; selection and application of appropriate accounting completeness of the accounting records, relevant to the preparation and presentation of the Standalone financial maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and statements that give a true and fair view and are free from material misstatement, whether due to fraud or error. for assessing the Companys ability to continue as a going concern, disclosing, as applicable, matters related toIn preparing the standalone Ind AS financial statements, management and Board of Directors are responsible Company or to cease operations, or has no realistic alternative but to do so. going concern and using the going concern basis of accounting unless management either intends to liquidate the

Board of Directors are also responsible for overseeing the Companys financial reporting process.

Our objectives are to obtain AuditorsResponsibilityfortheAuditofStandaloneIndASFinancial Statements reasonable assurance about whether the standalone Ind AS financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably beconducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can expected to influence the economic decisions of users taken on the basis of these standalone financial statements. throughout the audit. We also: As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient Identify and assess the risks of material misstatement of the standalone financial statements, whether due to fraud fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from ^{misrepresentations, or the override of internal control.} i. that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible forObtain an understanding of internal control relevant to the audit in order to design audit procedures standalone financial statements in place and the operating effectiveness of such controls. expressing our opinion on whether the company has adequate internal financial controls with reference to ii. and related disclosures made by management. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates iii. onConclude on the appropriateness of managements use of the going concern basis of accounting and, basedthe audit evidence obtained, whether a material uncertainty exists related to events or conditions that a material uncertainty exists, we are required to draw attention in our auditors report to the relatedthat may cast significant doubt on the Companys ability to continue as a going concern. If we conclude opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report.disclosures in the standalone financial statements or, if such disclosures are inadequate, to modify our However, future events or conditions may cause the Company to cease to continue as a going concern. iv. the disclosures, and whether the standalone financial statements represent the underlying transactions Evaluate the overall presentation, structure and content of the standalone financial statements, including and events in a manner that achieves fair presentation. aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the standaloneMateriality is the magnitude of misstatements in the standalone financial statements that, individually or in the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified financial statements may be influenced. We consider quantitative materiality and qualitative factors in (i) planning misstatements in the standalone financial statements timing of the audit and significant audit findings, including any significant deficiencies in internal control that we We communicate with those charged with governance regarding, among other matters, the planned scope and identify during our audit. requirements regarding independence, and to communicate with them all relationships and other matters that mayWe also provide those charged with governance with a statement that we have complied with relevant ethical reasonably be thought to bear on our independence, and where applicable, related safeguards. most significance in the audit of the standalone financial statements of the current period and are therefore the From the matter communicated with those charged with governance, we determine those matters that were of disclosurekey audit matters. We describe these matters in our auditors report unless law or regulation precludes publicabout the matter or when, in extremely rare circumstances, we determine that a matter should not outweigh the public interest benefits of such communication.be communicated in our report because the adverse consequences of doing so would reasonably be expected to

1.ReportonOtherLegal&RegulatoryRequirement. As required by the Companies (Auditors Report) Order, 2020 ("the Order") issued by the Central Government matters specified in the paragraph 3 and 4 of the Order, to the extent applicable. of India in terms of sub-section (11) of section 143 of the Act, we give in the Annexure-I statement on the 2. ^{As required by Section 143 (3) of the Act, we report that:}a. and belief were necessary for the purpose of our audit.We have sought and obtained all the information and explanations which to the best of our knowledge b. appears from our examination of those books. In our opinion, proper books of account as required by law have been kept by the Company so far as it c. of Changes in Equity and Statement of Cash Flow dealt with by this Report are in agreement with theThe Balance Sheet, the Statement of Profit and Loss (including Other Comprehensive Income), Statement books of account. d. specified under Section 133 of the Act, read with Companies (Indian Accounting Standards) Rules, 2015, In our opinion, the aforesaid Standalone Financial Statements comply with the Accounting Standards as amended. e. record by the Board of Directors, none of the directors is disqualified as on 31 March 2024 from being On the basis of the written representations received from the directors as on 31 March 2024 taken on appointed as a director in terms of Section 164 (2) of the Act. f. With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating effectiveness of such controls, refer to our separate Report in. Our report expresses an Unmodified Opinion on the adequacy and operating effectiveness of the Annexure-company internal financial controls over financial reporting. II g. requirements of Section 197(16) of the act, as amended: With respect to the other matters to be included in the Auditors Report in accordance with the remuneration paid by the company to its directors during the years in accordance with the provisions ofIn our opinion and to the best of our information and according to the explanations given to us, the section 197 of the act. h. the Companies (Audit and Auditors) Rules, 2014, in our opinion and to the best of our information andWith respect to the other matters to be included in the Auditors Report in accordance with Rule 11 of according to the explanations given to us: i. position in its standalone financial statements Refer Note 38 to the standalone financial The Company has disclosed the impact of pending litigations as at 31 March 2024 on its financial statements. ii. were any material foreseeable losses; andThe Company did not have any long-term contracts including derivatives contracts for which there iii. Protection Fund by the Company.There were no amounts which were required to be transferred, to the Investor Education and iv. a) The management has represented that, to the best of its knowledge and belief, no funds have been entities ("Intermediaries"), with the understanding, whether recorded in writing or otherwise, thator kind of funds) by the company to or in any other person(s) or entity(ies), including foreign identified in any manner whatsoever by or on behalf of the company ("Ultimate Beneficiaries") or the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities to the standalone financial statements. provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries-Refer Note 43 b) received by the company from any person(s) or entity(ies), including foreign entities ("FundingThe management has represented, that, to the best of its knowledge and belief, no funds have been shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any Parties"), with the understanding, whether recorded in writing or otherwise, that the company manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries") or provide standalone financial statements. any guarantee, security or the like on behalf of the Ultimate Beneficiaries- Refer Note 43 to the c) circumstances, nothing has come to our notice that has caused us to believe that the representationsBased on the audit procedures that have been considered reasonable and appropriate in the undermaterial misstatement sub-clause (i) and (ii) of Rule 11 (e) as provided under (A) and (B) above contain any v. is not applicable. The company has not declared/ paid dividend during the current financial year , hence this clause vi. software for maintaining its books of account which has a feature of recording audit trail (edit log)Based on our examination which includes test checks, the company has used an accounting software. Further, during the course of our audit we did not come across any instance of audit trailfacility and the same has operated throughout the year for all relevant transactions recorded in the feature being tampered with. reporting under Rule 11 (g) of the Companies (Audit and Auditors) Rules, 2014 on preservationAs proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is applicable from April 1, 2023, ended March 31, 2024. of audit trail as per the statutory requirements for record retention is not applicable for the year

For Ravi Sharma & Company

Chartered Accountants

FRN :015143C

 

(CA Paras Bhatia)

Partner

M No: 418196

Place: Udaipur

Date: 25th May 2024

Annexure 1 to Independent Auditors Report

Referred to in Paragraph 1 under ‘Report on Other Legal and Regulatory Requirement section of our report toTo the MembersofPacificIndustriesLimitedofevendate best of our information and according to the explanations provided to us by the Company and the books of account and records examined by us in the normal course of audit, we state that: 1. ^{In respect of the Companys Property, Plant and Equipment and Intangible Assets:}a) ^{(A) The Company has maintained proper records showing full particulars, including quantitative details}and situation of Property, Plant and Equipment. (B) The Company has maintained proper records showing full particulars of Intangible assets. b) the assets every year. Pursuant to the program, Property, Plant and Equipment were physically verified The Company has a program of physical verification of Property, Plant and Equipment so to cover all material discrepancies were noticed on such verification. by the Management during the year. According to the information and explanations given to us, no

Description of the Property	Gross Carrying Value	Held in the Name of	Whether Promoter, Director or their relative employee	Period held indicate range, where appropriate	Reason for not being held in the name of company.
Land of Factory Situated at Unit Bangalore	64.76 Lacs	Bhola Ram Agarwal	Directors Relative	29 Years	As per details and explanation of acquiring land, it was not allowed provided by management, at the time the to purchase the land in the name of Companys name in that State, hence name of Director of that time. Land was Purchased in the

in the following table: -d) the year. The Company has not revalued any of its Property, Plant and Equipment and intangible assets during e) 31, 2024 for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (asNo proceedings have been initiated during the year or are pending against the Company as at March amended in 2016) and rules made thereunder

2. (a) frequency together with coverage & procedure of verification are reasonable, further the management has The inventory has been physically verified during the year by the management. In our opinion, the not found discrepancies of more than 10% or more in the aggregate for each class of inventory.

(b) points of time during the year, from banks or financial institutions on the basis of security of current assets, The Company has been sanctioned working capital limits in excess of Rs. 5 crores, in aggregate, at any books of accounts of the company and no material discrepancies were observed. we have broadly reviewed the quarterly returns/ statements filed by the company with such bank and the

to Companies, Firms, Limited Liability partnerships or any other parties and hence reporting under clausestood guarantee or security or granted any loans and advances in the nature of loans, secured or unsecured 3 of the Order is not applicable.

4. with the provisions of section 185 and 186 of the Act, with respect to the loans and investments made. In our opinion and according to the information and explanations given to us, the Company has complied 5. under clause 3(v) of the Order is not applicable. The Company has not accepted any deposit or amounts which are deemed to be deposits. Hence, reporting 6. of section 148 of the Companies Act, 2013 for the business activities carried out by the Company. Hence,The maintenance of cost records has not been specified by the Central Government under sub-section (1) reporting under clause (vi) of the Order is not applicable to the Company.

7. In respect of statutory dues: a) Goods and Services tax, Provident Fund, Employees State Insurance, Income Tax, Sales Tax, ServiceIn our opinion, the Company has been regular in depositing undisputed statutory dues, including to it with the appropriate authorities. There were no undisputed amounts payable in respect of GoodsTax, duty of Custom, duty of Excise, Value Added Tax, Cess and other material statutory dues applicable of Custom, duty of Excise, Value Added Tax, Cess and other material statutory dues in arrears as atand Service tax, Provident Fund, Employees State Insurance, Income Tax, Sales Tax, Service Tax, duty March 31, 2024 for a period of more than six months from the date they become payable. b) There are no statutory dues referred to in sub-clause (a) above which have not been deposited as on ^{March 31, 2024 on account of disputes except following:} (In Lacs)

Particulars	Year	Amount of Demand	Amount Deposited Against	Amount of Demand to the Extent	Forum where Appeal is Pending
Udaipur Central Excise	2013-14 Norms 2007-08	To 170.62	62.32 Demand	not deposited 108.30	CESAT , Delhi
Custom Udaipur Demand	Norms 2016-17 2014-15	To 78.39	9.20	69.19	Joint Udaipur Commissioner

disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (43 of 1961) ^9. a) given to us, the company has not defaulted in repayment of loans or other borrowings or in the paymentAccording to the records of the company examined by us and as per the information and explanations of interest thereon to any financial institution or banks or lender. b) given to us, The Company has not been declared willful defaulter by any bank or financial institution According to the records of the company examined by us and as per the information and explanations or government or any government authority. c) Term loan taken during the year by the company has been applied for the purpose for which it has beenOn the basis of detailed examination and other records produced before us by the management, the obtained.

short-term basis have been used for long-term purposes by the Company. given to us, on an overall examination of the financial statements of the Company, no funds raised on e) given to us, on an overall examination of the financial statements of the Company, the Company has not According to the records of the company examined by us and as per the information and explanations or associate companies. taken any funds from any entity or person on account of or to meet the obligations of its subsidiaries f) given to us, the Company has not raised loans during the year on the pledge of securities held in itsAccording to the records of the company examined by us and as per the information and explanations not applicable to the Company. subsidiaries or associate companies. Hence, the requirement to report on clause (ix) (f) of the Order is

10. (a) debtThe Company has not raised money(s) by way of initial public offer or further public offer (includinginstruments) during the year and hence reporting under clause 3(x)(a) of the Order is not applicable.

11. (a) the year. No fraud by the Company and no material fraud on the Company has been noticed or reported during

(b) prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government,No report under sub-section (12) of section 143 of the Companies Act has been filed in Form ADT-4 as during the year and up to the date of this report.

(c) Company during the year. As represented to us by the management, there are no whistle blower complaints received by the 12. The Company is not a Nidhi Company and hence reporting under clause (xii) of the Order is not applicable 13. respect to applicable transactions with the related parties and the details of related party transactions have In our opinion, the Company is in compliance with Section 177 and 188 of the Companies Act, 2013 with been disclosed in the financial statements as required by the applicable accounting standards.

14. (a) the nature of its business In our opinion the Company has an adequate internal audit system commensurate with the size and (b) the year and till date, in determining the nature, timing and extent of our audit procedures. We have considered the internal audit reports for the year under audit, issued to the Company during 15. directors or persons connected with its directors, and hence provisions of section 192 of the CompaniesIn our opinion during the year the Company has not entered into any non-cash transactions with its Act, 2013 are not applicable to the Company.

16. (a) under section 45-lA of the Reserve Bank of India Act, 1934 and the company has not conducted NBFCAccording to information & explanation given to us, the Company is not required to be registered business during the year, hence, reporting under clause 3(xvi)(a), (b) of the Order is not applicable.

(b) Companies (Reserve Bank) Directions, 2016) and accordingly reporting under clause 3(xvi)(d) of the In our opinion, there is no core investment company within the Group (as defined in the Core Investment

Order is not applicable.

17. immediately preceding financial year. The Company has not incurred cash losses during the financial year covered by our audit and the

18. There has been no resignation of the statutory auditors of the Company during the year.

Board of Directors and Management plans and based on our examination of the evidence supporting theof financial liabilities, other information accompanying the financial statements and our knowledge of the exists as on the date of the audit report indicating that Company is not capable of meeting its liabilitiesassumptions, nothing has come to our attention, which causes us to believe that any material uncertainty sheet date. We, however, state that this is not an assurance as to the future viability of the Company. Weexisting at the date of balance sheet as and when they fall due within a period of one year from the balance any guarantee nor any assurance that all liabilities falling due within a period of one year from the balancefurther state that our reporting is based on the facts up to the date of the audit report and we neither, give sheet date, will get discharged by the Company as and when they fall due.

20. of the company, there are no unspent amounts that are required to be transferred to a fund specified in The According to the information and explanations given to us and based on our examination of the records 135 of the Act. Schedule VII to the companies Act (the Act), in compliance with second proviso to sub section 5 of section transferred to a special account in compliance of provision of sub section (6) of section 135 of CompaniesIn our opinion, there are no unspent amounts in respect of ongoing projects, that are required to be Act.

21. Company. Accordingly, no comment has been included in respect of said clause under this report. The reporting under clause 3(xxi) is not applicable in respect of audit of financial statements of the

For Ravi Sharma & Co.

Chartered Accountants

FRN: 0015143C

 

(CA Paras Bhatia)

Partner

M.No. 418196

Date: 25Th May 2024

Place: Udaipur

Annexure II to the Independent Auditors Report

Referred to in paragraph 1(A)(f) under ‘Report on Other Legal and Regulatory Requirements section of our report of even date to the members of Pacific Industries Limited.

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies

In conjunction with our audit of the Standalone financial statements of the Company as of and for the year ended Act,2013("theAct") March 31, 2023, We have audited the internal financial controls over financial reporting ("the Company") as of March 31, 2024 in conjunction with our audit of the financial statements of the PACIFIC INDUSTRIES

Company for the year ended on that date. LIMITED

The Board of Directors of the company is responsible for establishing and maintaining internal financial controls ManagementsResponsibilityforInternalFinancialControls components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financialbased on "the internal control over financial reporting criteria established by the Company considering the essential implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring Reporting issued by the Institute of Chartered Accountants of India". These responsibilities include the design, assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records,the orderly and efficient conduct of its business, including adherence to companys policies, the safeguarding of its and the timely preparation of reliable financial information, as required under the Companies Act, 2013. Our responsibility is to express an opinion on the Companys internal financial controls over financial reporting AuditorsResponsibility

Controls Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by ICAI and deemedbased on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial financial controls, both applicable to an audit of internal financial controls and, both issued by the Institute of to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internalChartered Accountants of India. Those Standards and the Guidance Note require that we comply with ethical in all material respects.financial controls over financial reporting was established and maintained and if such controls operated effectively controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectivenessover financial reporting included obtaining an understanding of internal financial controls over financial reporting, the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.of internal control based on the assessed risk. The procedures selected depend on the auditors judgement, including opinion on the Companys internal financial controls system over financial reporting.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit A companys internal financial control over financial reporting is a process designed to provide reasonable assurance MeaningofInternalFinancialControlsoverFinancialReporting accordance with generally accepted accounting principles. A companys internal financial control over financial regarding the reliability of financial reporting and the preparation of financial statements for external purposes in reporting includes those policies and procedures that: and dispositions of the assets of the company;

2) statements in accordance with generally accepted accounting principles, and that receipts and expendituresProvide reasonable assurance that transactions are recorded as necessary to permit preparation of financial company; and of the company are being made only in accordance with authorizations of management and directors of the 3) disposition of the companys assets that could have a material effect on the financial statements. Provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, or

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility InherentLimitationsofInternalFinancialControlsOverFinancialReporting and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting of collusion or improper management override of controls, material misstatements due to error or fraud may occur inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures mayto future periods are subject to the risk that the internal financial control over financial reporting may become deteriorate. In our opinion and to the best of our information and according to the explanations given to us, the company hasOpinion financial controls over financial reporting were operating effectively as of March 31, 2024, based on "the internal maintained , in all material respects , adequate internal financial control over financial reporting and such internal internal control stated in the Guidance Note on Audit of Internal Financial Controls over Financial Reporting issuedcontrol over financial reporting criteria established by the Company considering the essential components of by the Institute of Chartered Accountants of India".

For Ravi Sharma & Co.

Chartered Accountants

FRN: 0015143C

 

(CA Paras Bhatia)

Partner

M.No. 418196

Date: 25th May 2024

Place: Udaipur