MIRA INFORM REPORT

 

 

Report Date :

17.07.2012

 

IDENTIFICATION DETAILS

 

Name :

SUNBORNE ENERGY SERVICES INDIA PRIVATE LIMITED

 

 

Registered Office :

9, Mathura Road, Jangpura ‘B’, Delhi - 110014

 

 

Country :

India

 

 

Financials (as on) :

31.03.2011

 

 

Date of Incorporation :

19.03.2009

 

 

Com. Reg. No.:

55 – 188629

 

 

Capital Investment / Paid-up Capital :

Rs. 0.867 Million

 

 

CIN No.:

[Company Identification No.]

U74999DL2009FTC188629

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Developing Power Projects which is derived from non- conventional source of Solar Energy.

 

 

No. of Employees :

Not Available

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (26)

 

RATING

STATUS

PROPOSED CREDIT LINE

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

Maximum Credit Limit:

USD 1076948

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but Correct

 

 

Litigation :

Clear

 

 

Comments :

Subject is an established company having moderate track. There appears huge accumulated losses recorded by the company. Profitability is under pressure. However, trade relations are reported as fair. Business is active. Payments are reported to be slow but correct.

 

The company can be considered for business dealings with some caution.   

 

NOTES :

Any query related to this report can be made on e-mail : infodept@mirainform.com while quoting report number, name and date.

 

 

ECGC Country Risk Classification List – September 30, 2011

 

Country Name

Previous Rating

(30.09.2011)

Current Rating

(31.12.2011)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

LOCATIONS

 

Registered Office :

9, Mathura Road, Jangpura ‘B’, Delhi – 110014, India

E-Mail :

sandhya.verma@sunborneenergy.com

Website :

www.sunborneenergy.com

 

 

Corporate Office :

1st Floor, Technopolis, DLF Golf and Country Club Road, Sector 54, Gurgaon – 122002, Haryana, India

Tel. No.:

91-124-475-0600

Fax No.:

91-124-475-0601

 

 

DIRECTORS

 

AS ON 30.09.2011

 

Name :

Mr. Anil Thankappan Nayar

Designation :

Director

Address :

Flat No. LCG0105A Court, Green Laburnum Conddmunimum Complex, Sector -28, Gurgaon – 122002, Haryana, India

Date of Birth/Age :

26.05.1965

Date of Appointment :

16.09.2010

DIN No.:

01997052

 

Other Directorship:

 

Top of Form

Bottom of Form

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U74999DL2004PTC198643

AXIS RISK CONSULTING SERVICES PRIVATE LIMITED

Director

30/09/2008

13/12/2007

04/08/2009

Active

NO

2

U74900GJ2009FTC056422

SUNBORNE ENERGY GUJARAT ONE PRIVATE LIMITED

Director

17/09/2010

22/05/2009

-

Active

NO

3

U72900DL2008PTC222584

SunBorne Energy Technologies Private Limited

Director

26/04/2010

22/05/2009

-

Active

NO

4

U40109AP2008PTC061586

SunBorne Energy Andhra Private Limited

Director

26/04/2010

22/05/2009

-

Active

NO

5

U74999DL2009FTC188629

SunBorne Energy Services India Private Limited

Director

16/09/2010

22/05/2009

-

Active

NO

6

U74900RJ2009FTC028507

SunBorne Energy Rajasthan One Private Limited

Director

15/09/2010

22/05/2009

-

Active

NO

7

U72900DL2010PTC197569

Minimill Technologies Services India Private Limited

Director

01/01/2010

01/01/2010

-

Active

NO

8

U37100HR2010PTC040378

SunBorne Energy Gujarat Solar Thermal Private Limited

Director

28/09/2011

24/05/2010

-

Active

NO

9

U74140RJ2010PTC031900

SunBorne Energy Jaipur Solar Private Limited

Director

24/05/2010

24/05/2010

-

Active

NO

10

U74140RJ2010PTC031899

SunBorne Energy Rajasthan Solar Private Limited

Director

24/05/2010

24/05/2010

-

Active

NO

11

U40100DL2010PTC223562

SunBorne Energy Power Project Private Limited

Director

02/06/2010

02/06/2010

-

Active

NO

12

U51100MH1979PTC021451

PAR SOLAR Private Limited

Additional director

28/11/2011

28/11/2011

-

Active

NO

13

U74140HR2011PTC044457

AGDOS CONSULTANTS PRIVATE LIMITED

Director

05/12/2011

05/12/2011

-

Active

NO

 

 

Name :

Mr. James Varghese Kavunkal  Abraham

Designation :

Director

Address :

SE-3, World Spa Esat, Sector -30/41, Gurgaon – 122002, Harayana, India

Date of Birth/Age :

14.12.1964

Date of Appointment :

16.09.2010

DIN No.:

02559000

 

Other Directorship:

 

Top of Form

Bottom of Form

S.No.

CIN/LLPIN

Name of the Company/ LLP

Current designation of the Director/ Designated Partner

Date of appointment at current designation

Original date of appointment

Date of cessation

Company/ LLP Status

Defaulting status

1

U74140MH1996PTC099037

THE BOSTON CONSULTING GROUP (INDIA) PRIVATE LIMITED

Director

06/01/2006

06/01/2006

30/09/2009

Active

NO

2

U74900GJ2009FTC056422

SUNBORNE ENERGY GUJARAT ONE PRIVATE LIMITED

Director

17/09/2010

22/05/2009

-

Active

NO

3

U72900DL2008PTC222584

SunBorne Energy Technologies Private Limited

Director

26/04/2010

22/05/2009

-

Active

NO

4

U40109AP2008PTC061586

SunBorne Energy Andhra Private Limited

Director

26/04/2010

22/05/2009

-

Active

NO

5

U74900RJ2009FTC028507

SunBorne Energy Rajasthan One Private Limited

Director

15/09/2010

22/05/2009

-

Active

NO

6

U74999DL2009FTC188629

SunBorne Energy Services India Private Limited

Director

16/09/2010

22/05/2009

-

Active

NO

7

U37100HR2010PTC040378

SunBorne Energy Gujarat Solar Thermal Private Limited

Director

28/09/2011

24/05/2010

-

Active

NO

8

U74140RJ2010PTC031900

SunBorne Energy Jaipur Solar Private Limited

Director

24/05/2010

24/05/2010

-

Active

NO

9

U74140RJ2010PTC031899

SunBorne Energy Rajasthan Solar Private Limited

Director

24/05/2010

24/05/2010

-

Active

NO

10

U40100DL2010PTC223562

SunBorne Energy Power Project Private Limited

Director

02/06/2010

02/06/2010

-

Active

NO

11

U40101MH2007PLC174071

L&T POWER DEVELOPMENT LIMITED

Director

26/08/2011

24/03/2011

-

Active

NO

12

U74140HR2011PTC044457

AGDOS CONSULTANTS PRIVATE LIMITED

Director

05/12/2011

05/12/2011

-

Active

NO

 

 

KEY EXECUTIVES

 

Name :

Ms. Sandhya Verma

Designation :

Secretary

Address :

Flat No.9, 2nd Floor, Sharma Apartment, Mehrauli, New Delhi , India

Date of Birth/Age :

20.10.1980

Date of Appointment :

03.01.2011

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

AS ON 30.09.2011

 

Names of Shareholders

 

No. of Shares

Sunborne Energy Development Holding Limited

 

34057

Sunborne Energy Development Holding One Limited

 

34057

Sunborne Energy Holdings LLC

 

1

Total

 

68115

 

 

 

PREFERENCE SHAREHOLDERS AS ON 30.09.2011

 

 

Names of Shareholders

 

No. of Shares

Wadhawan Solar Private Limited

 

18608

 

AS ON 30.09.2011

Equity Share Break up (Percentage of Total Equity)

 

Category

Percentage

Directors and Relatives of Directors

100.00

Total

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Developing Power Projects which is derived from non- conventional source of Solar Energy.

 

 

GENERAL INFORMATION

 

Bankers :

Not Available

 

 

 

Banking Relations :

 

SECURED LOAN

 

Rs. In Millions

31.03.2011

Rs. In Millions

31.03.2010

Term loans from

 

 

financial institution#

75.000

0.000

others (i.e., entities other than banks and financial institutions)*

23.067

0.000

TOTAL

98.067

0.000

 

# Repayable within one year Rs. 75,000,000 (previous period Rs. Nil) Term loan has been granted for general corporate purpose and secured against pledge of 11,999 equity share of SunBorne Energy Gujarat OnePrivate limited, held by the Company and deed of guranty issued by SunBorne Energy Holdings LLC, the ultimate holding company.

* Term loan has been granted for funding requirements with respect to working capital requirements and secured against pledge of 9,999 equity shares of SunBorne Energy Andhra Private Limited, held by the Company.

 

 

Financial Institution :

SVB India Finance Private Limited, 84, Free Press House, 215, Nariman Point, Mumbai – 400021, Maharashtra, India

 

 

Auditors :

 

Name :

B S R and Associates

Chartered Accountant

Address :

Building No.10, 8th Floor, Tower – B, DLF Cyber City, Phase – II, Gurgaon – 122002, Haryana, India

Tel. No.:

91-124-2549191

Fax No.:

91-124-2549101

PAN.:

AAIFB0630K

 

 

Holding Company:

Sunborne Energy Development Holdings Limited, Mauritius up till 31.08.2010

 

 

Ultimate Holding Company:

Sunborne Energy Holdings, LLC

 

 

Subsidiaries :

SunBorne Energy Andhra Private Limited

U40109AP2008PTC061586

 

SunBorne Energy Gujarat Solar Thermal Private Limited

U37100HR2010PTC040378

 

SUNBORNE ENERGY GUJARAT ONE PRIVATE LIMITED

U74900GJ2009FTC056422

 

SunBorne Energy Jaipur Solar Thermal Private Limited

U74140RJ2010PTC031900

 

SunBorne Energy Power Project Private Limited

U40100DL2010PTC223562

 

SunBorne Energy Rajasthan One Private Limited

U74900RJ2009FTC028507

 

SunBorne Energy Rajasthan Solar Private Limited

U74140RJ2010PTC031899

 

SunBorne Energy Technologies Private Limited

U72900DL2008PTC222584

 

 

CAPITAL STRUCTURE

 

AS ON 31.03.2011

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

100000

Equity Shares

Rs.10/- each

Rs.1.000 Million

100000

Optionally Convertible Preference Shares

Rs.10/- each

Rs.1.000 Million

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

68115

Equity Shares

Rs.10/- each

Rs. 0.681 Million

18608

Optionally Convertible Preference Shares

Rs.10/- each

Rs.0.186 Million

 

 

 

 

 

Note:

 

Of the above 34057 shares are held by Sunborne Energy Development Holdings Limited, Mauritius. One share is held by Sunborne Energy Holdings, LLC, the ultimate holding Company


 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2011

31.03.2010

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

0.867

0.481

2] Share Application Money

 

0.000

0.000

3] Reserves & Surplus

 

515.099

312.288

4] (Accumulated Losses)

 

(246.729)

(85.725)

NETWORTH

 

269.237

227.044

LOAN FUNDS

 

 

 

1] Secured Loans

 

98.067

0.000

2] Unsecured Loans

 

0.000

0.000

TOTAL BORROWING

 

98.067

0.000

DEFERRED TAX LIABILITIES

 

0.000

0.000

 

 

 

 

TOTAL

 

367.304

227.044

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

3.131

2.857

Capital work-in-progress

 

0.629

0.000

 

 

 

 

INVESTMENT

 

33.800

23.399

DEFERREX TAX ASSETS

 

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

0.000

0.000

 

Sundry Debtors

 

8.530

0.000

 

Cash & Bank Balances

 

427.359

179.175

 

Other Current Assets

 

0.000

0.000

 

Loans & Advances

 

6.172

32.861

Total Current Assets

 

442.061

212.036

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditors

 

11.090

0.000

 

Other Current Liabilities

 

96.940

9.373

 

Provisions

 

4.287

1.875

Total Current Liabilities

 

112.317

11.248

Net Current Assets

 

329.744

200.788

 

 

 

 

MISCELLANEOUS EXPENSES

 

0.000

0.000

 

 

 

 

TOTAL

 

367.304

227.044

 


PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

31.03.2011

31.03.2010

 

SALES

 

 

 

 

 

Income

 

95.820

0.000

 

 

Other Income

 

4.752

3.438

 

 

TOTAL                                    

 

100.572

3.438

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

Subcontracting Cost

 

87.889

0.000

 

 

Personal Expenses

 

88.866

51.533

 

 

Administrative Expenses

 

76.363

36.595

 

 

TOTAL                                    

 

253.118

88.128

 

 

 

 

 

Less

PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION

 

(152.546)

(84.690)

 

 

 

 

 

Less

FINANCIAL EXPENSES                        

 

6.424

0.031

 

 

 

 

 

 

PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION

 

(158.970)

(84.721)

 

 

 

 

 

Less/ Add

DEPRECIATION/ AMORTISATION                    

 

2.034

0.615

 

 

 

 

 

 

PROFIT BEFORE TAX                          

 

(161.004)

(85.336)

 

 

 

 

 

Less

TAX                                                                 

 

0.000

0.389

 

 

 

 

 

 

PROFIT AFTER TAX                            

 

(161.004)

(85.725)

 

 

 

 

 

Add

PREVIOUS YEARS’ BALANCE BROUGHT FORWARD

 

(85.725)

--

 

 

 

 

 

 

BALANCE CARRIED TO THE B/S

 

(246.729)

(85.725)

 

KEY RATIOS

 

PARTICULARS

 

 

 

31.03.2011

31.03.2010

PAT / Total Income

(%)

 

(160.08)

(2493.45)

 

 

 

 

 

Net Profit Margin

(PBT/Sales)

(%)

 

(168.03)

NA

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

 

(36.17)

(39.71)

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

(0.60)

(0.37)

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

 

0.78

0.05

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

3.93

18.85

 

 

LOCAL AGENCY FURTHER INFORMATION

 

Check List by Info Agents

Available in Report (Yes / No)

1) Year of Establishment

 Yes

2) Locality of the firm

Yes

3) Constitutions of the firm

Yes

4) Premises details

No

5) Type of Business

 Yes

6) Line of Business

Yes

7) Promoter's background

Yes

8) No. of employees

No

9) Name of person contacted

No

10) Designation of contact person

No

11) Turnover of firm for last three years

Yes

12) Profitability for last three years

Yes

13) Reasons for variation <> 20%

 --

14) Estimation for coming financial year

No

15) Capital in the business

Yes

16) Details of sister concerns

Yes

17) Major suppliers

No

18) Major customers

No

19) Payments terms

No

20) Export / Import details (if applicable)

No

21) Market information

 --

22) Litigations that the firm / promoter involved in

--

23) Banking Details

No

24) Banking facility details

Yes

25) Conduct of the banking account

 --

26) Buyer visit details

 --

27) Financials, if provided

Yes

28) Incorporation details, if applicable

Yes

29) Last accounts filed at ROC

Yes

30) Major Shareholders, if available

Yes

 

 

Change of Address:

 

Registered office of the company has been shifted from 18, Kotla Lane, Rouse Avenue, Delhi, India to the Present Address w.e.f. 10.07.2009

 

 

Form 8:

 

Corporate identity number of the company

U74999DL2009FTC188629

Name of the company

SUNBORNE ENERGY SERVICES INDIA PRIVATE LIMITED

Address of the registered office or of the principal place of  business in India of the company

9, Mathura Road, Jangpura ‘B’, Delhi – 110014, India

This form is for

Creation of charge

Type of charge

Book Debts

Movable Property

Floating charge

Patent, License under a patent

Trademark

Copyright or license under a copyright

Particular of charge holder

SVB India Finance Private Limited, 84, Free Press House, 215, Nariman Point, Mumbai – 400021, Maharashtra, India

Nature of instrument creating charge

Deed of Hypothecation

Date of instrument Creating the charge

09.11.2010

Amount secured by the charge

Rs. 75.000 Millions

Brief of the principal terms an conditions and extent and operation of the charge

Rate of Interest

12% per annum

 

Terms of Repayment

Earlier of (i) February 15, 2012, or (ii) occurrence of an Event of Default

 

Margin

NIL

 

Extent and Operation of the charge

The charge is for Term Loan Amount Rs. 75.000 Millions and the charge is secured by a first charge by way of hypothecation in favour of SVB of all of Company’s existing, future, fixed and current assets including any and all intellectual Property except for the investments made or held by the company in its subsidiaries and/ or in the Special Purpose Vehicles (SPVs). For further details, refer to Deed of Hypothecation attached with this form.

Short particulars of the property or asset(s) charged (including complete address and location of the property)

  • The company’s existing, future, fixed and current assets including any and all Intellectual Property except for the investments made or held by the company in its Subsidiaries and/ or in the SPVs.

 

 

Fixed Assets:

 

  • Plant and Machinery
  • Computer Hardware
  • Furniture and Fixture
  • Office Equipment

 


CMT REPORT (Corruption, Money Laundering & Terrorism]

 

The Public Notice information has been collected from various sources including but not limited to: The Courts, India Prisons Service, Interpol, etc.

 

1]         INFORMATION ON DESIGNATED PARTY

No records exist designating subject or any of its beneficial owners, controlling shareholders or senior officers as terrorist or terrorist organization or whom notice had been received that all financial transactions involving their assets have been blocked or convicted, found guilty or against whom a judgement or order had been entered in a proceedings for violating money-laundering, anti-corruption or bribery or international economic or anti-terrorism sanction laws or whose assets were seized, blocked, frozen or ordered forfeited for violation of money laundering or international anti-terrorism laws.

 

2]         Court Declaration :

No records exist to suggest that subject is or was the subject of any formal or informal allegations, prosecutions or other official proceeding for making any prohibited payments or other improper payments to government officials for engaging in prohibited transactions or with designated parties.

 

3]         Asset Declaration :

No records exist to suggest that the property or assets of the subject are derived from criminal conduct or a prohibited transaction.

 

4]         Record on Financial Crime :

            Charges or conviction registered against subject:                                                              None

 

5]         Records on Violation of Anti-Corruption Laws :

            Charges or investigation registered against subject:                                                          None

 

6]         Records on Int’l Anti-Money Laundering Laws/Standards :

            Charges or investigation registered against subject:                                                          None

 

7]         Criminal Records

No available information exist that suggest that subject or any of its principals have been formally charged or convicted by a competent governmental authority for any financial crime or under any formal investigation by a competent government authority for any violation of anti-corruption laws or international anti-money laundering laws or standard.

 

8]         Affiliation with Government :

No record exists to suggest that any director or indirect owners, controlling shareholders, director, officer or employee of the company is a government official or a family member or close business associate of a Government official.

 

9]         Compensation Package :

Our market survey revealed that the amount of compensation sought by the subject is fair and reasonable and comparable to compensation paid to others for similar services.

 

10]        Press Report :

            No press reports / filings exists on the subject.

 


 

CORPORATE GOVERNANCE

 

MIRA INFORM as part of its Due Diligence do provide comments on Corporate Governance to identify management and governance. These factors often have been predictive and in some cases have created vulnerabilities to credit deterioration.

 

Our Governance Assessment focuses principally on the interactions between a company’s management, its Board of Directors, Shareholders and other financial stakeholders.

 

 

CONTRAVENTION

 

Subject is not known to have contravened any existing local laws, regulations or policies that prohibit, restrict or otherwise affect the terms and conditions that could be included in the agreement with the subject.

 

 

FOREIGN EXCHANGE RATES

 

Currency

Unit

Indian Rupees

US Dollar

1

Rs.54.92

UK Pound

1

Rs.85.47

Euro

1

Rs.67.15

 

 

INFORMATION DETAILS

 

Report Prepared by :

SDA

 


SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

3

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

3

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

3

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

3

--CREDIT LINES

1~10

2

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

NO

--LITIGATION

YES/NO

NO

--OTHER ADVERSE INFORMATION

YES/NO

NO

MERIT POINTS

 

 

--SOLE DISTRIBUTORSHIP

YES/NO

NO

--EXPORT ACTIVITIES

YES/NO

NO

--AFFILIATION

YES/NO

NO

--LISTED

YES/NO

NO

--OTHER MERIT FACTORS

YES/NO

YES

TOTAL

 

26

 

This score serves as a reference to assess SC’s credit risk and to set the amount of credit to be extended. It is calculated from a composite of weighted scores obtained from each of the major sections of this report. The assessed factors and their relative weights (as indicated through %) are as follows:

 

Financial condition (40%)            Ownership background (20%)                 Payment record (10%)

Credit history (10%)                    Market trend (10%)                                Operational size (10%)


 

RATING EXPLANATIONS

 

 

RATING

STATUS

 

 

PROPOSED CREDIT LINE

>86

Aaa

Possesses an extremely sound financial base with the strongest capability for timely payment of interest and principal sums

 

Unlimited

71-85

Aa

Possesses adequate working capital. No caution needed for credit transaction. It has above average (strong) capability for payment of interest and principal sums

 

Large

56-70

A

Financial & operational base are regarded healthy. General unfavourable factors will not cause fatal effect. Satisfactory capability for payment of interest and principal sums

 

Fairly Large

41-55

Ba

Overall operation is considered normal. Capable to meet normal commitments.

 

Satisfactory

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

 

Small

11-25

Ca

Adverse factors are apparent. Repayment of interest and principal sums in default or expected to be in default upon maturity

 

Limited with full security

<10

C

Absolute credit risk exists. Caution needed to be exercised

 

 

Credit not recommended

-

NB

                                       New Business

-

 

 

 

PRIVATE & CONFIDENTIAL : This information is provided to you at your request, you having employed MIPL for such purpose. You will use the information as aid only in determining the propriety of giving credit and generally as an aid to your business and for no other purpose. You will hold the information in strict confidence, and shall not reveal it or make it known to the subject persons, firms or corporations or to any other. MIPL does not warrant the correctness of the information as you hold it free of any liability whatsoever. You will be liable to and indemnify MIPL for any loss, damage or expense, occasioned by your breach or non observance of any one, or more of these conditions

This report is issued at your request without any risk and responsibility on the part of MIRA INFORM PRIVATE LIMITED (MIPL) or its officials.