MIRA INFORM REPORT

 

 

Report Date :

09.11.2012

 

IDENTIFICATION DETAILS

 

Name :

ADITYA SHREE EXCLUSIVE FAB PRIVATE LIMITED

 

 

Registered Office :

404, 3rd Floor, Astha Textile Tower, Near Adinath Market, Ring Road, Surat -  395002, Gujarat

 

 

Country :

India

 

 

Financials (as on) :

31.03.2012

 

 

Date of Incorporation :

03.01.2011

 

 

Com. Reg. No.:

04-063473

 

 

Capital Investment / Paid-up Capital :

Rs.0.750 Million

 

 

CIN No.:

[Company Identification No.]

U17120GJ2011PTC063473

 

 

TAN No.:

[Tax Deduction & Collection Account No.]

SRTA04884F

 

 

Legal Form :

Private Limited Liability Company

 

 

Line of Business :

Manufacturer and Trader of Textile Products and all other Fabrics Products.

 

 

No. of Employees :

25 (Approximately)

 

 

RATING & COMMENTS

 

MIRA’s Rating :

B (30)

 

RATING

STATUS

PROPOSED CREDIT LINE

 

26-40

B

Capability to overcome financial difficulties seems comparatively below average.

Small

 

 

Maximum Credit Limit :

USD 18300

 

 

Status :

Moderate

 

 

Payment Behaviour :

Slow but correct

 

 

Litigation :

Clear

 

 

Comments :

Mr. Akhilesh Tiwari, the director has claimed that the subject was established as a proprietory concern during 2003 by the name ’Aditya Shree Exclusive Fabrics’ and during January, 2011 it got converted into a private limited company.

 

It has moderate track. Even though the company has recorded a tremendous growth in its sale turnover during 2012, the profitability appears to be low.

 

However, trade relations are reported as fair. Business is active. Payment term are slow but correct.

 

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

 

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 – June 30, 2012

 

Country Name

Previous Rating

(31.03.2012)

Current Rating

(30.06.2012)

India

A1

A1

 

Risk Category

ECGC Classification

Insignificant

 

A1

Low

 

A2

Moderate

 

B1

High

 

B2

Very High

 

C1

Restricted

 

C2

Off-credit

 

D

 

 

INDIAN ECONOMIC OVERVIEW

 

India is developing into an open-market economy, yet traces of its past autarkic policies remain. Economic liberalization, including industrial deregulation, privatization of state-owned enterprises, and reduced controls on foreign trade and investment, began in the early 1990s and has served to accelerate the country's growth, which has averaged more than 7% per year since 1997. India's diverse economy encompasses traditional village farming, modern agriculture, handicrafts, a wide range of modern industries, and a multitude of services. Slightly more than half of the work force is in agriculture, but services are the major source of economic growth, accounting for more than half of India's output, with only one-third of its labor force. India has capitalized on its large educated English-speaking population to become a major exporter of information technology services and software workers. In 2010, the Indian economy rebounded robustly from the global financial crisis - in large part because of strong domestic demand - and growth exceeded 8% year-on-year in real terms. However, India's economic growth in 2011 slowed because of persistently high inflation and interest rates and little progress on economic reforms. High international crude prices have exacerbated the government's fuel subsidy expenditures contributing to a higher fiscal deficit, and a worsening current account deficit. Little economic reform took place in 2011 largely due to corruption scandals that have slowed legislative work. India's medium-term growth outlook is positive due to a young population and corresponding low dependency ratio, healthy savings and investment rates, and increasing integration into the global economy. India has many long-term challenges that it has not yet fully addressed, including widespread poverty, inadequate physical and social infrastructure, limited non-agricultural employment opportunities, scarce access to quality basic and higher education, and accommodating rural-to-urban migration.

Source : CIA

 

 

RBI DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available RBI Defaulters’ list.

 

 

EPF (Employee Provident Fund) DEFAULTERS’ LIST STATUS

 

Subject’s name is not enlisted as a defaulter in the publicly available EPF (Employee Provident Fund) Defaulters’ list as of 31-03-2012.

 

 

INFORMATION PARTED BY

 

Name :

Mr. Akhilesh Tiwari

Designation :

Director

Contact No.:

91-9913362304

Date :

07.11.2012

 

 

LOCATIONS

 

Registered Office/

Warehouse :

404, 3rd Floor, Astha Textile Tower, Near Adinath Market, Ring Road, Surat -  395002, Gujarat, India

Tel. No.:

91-261-3255880

Mobile No.:

91-9913362304 (Mr. Akhilesh Tiwari)

Fax No.:

Not Available

E-Mail :

info@caanup.in

adityashree2011@yhoo.in

ashutosh_bliss@hotmail.com

Area :

9000 sq. ft.

Location :

Rented

 

 

DIRECTORS

 

(AS ON 28.09.2012)

 

Name :

Mr. Akhilesh Tiwari

Designation :

Director

Address :

80-81, Keshav Nagar, Chorpasia 13, Godadara, Tal Choryasi, Surat – 394211, Gujarat, India

Date of Birth/Age :

03.09.1985

Date of Appointment :

03.01.2011

DIN No.:

03330291

 

 

Name :

Mrs. Archana Tiwari

Designation :

Director

Address :

512, Adinath Textile Market, Begumwadi, Ring Road, Surat – 395002, Gujarat, India 

Date of Birth/Age :

10.05.1987

Date of Appointment :

03.01.2011

DIN No.:

03333458

 

 

Name :

Mr. Anurudh Tiwari

Designation :

Director

Address :

80, Keshav Nagar Society, Godadara Gam, Near Super Cinema, Surat – 395010, Gujarat, India

Date of Birth/Age :

20.05.1990

Date of Appointment :

09.03.2011

DIN No.:

03428301

 

 

Name :

Mr. Amit Kumar Tiwari

Designation :

Director

Address :

81, Keshav Nagar Society, Godadara Gam, Near Super Cinema, Surat – 395010, Gujarat, India

Date of Birth/Age :

28.04.1990

Date of Appointment :

09.03.2011

DIN No.:

03434711

 

 

Name :

Mrs. Roli Amit Tiwari

Designation :

Director

Address :

80, Keshav Nagar Society, Godadara Gam, Near Super Cinema, Surat – 395010, Gujarat, India

Date of Birth/Age :

18.02.1984

Date of Appointment :

01.01.2012

DIN No.:

05240441

 

 

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

 

(AS ON 28.09.2012)

 

Names of Shareholders

 

 

No. of Shares

 

 

 

Akhilesh Tiwari

 

6000

Amit Kumar Tiwari

 

15000

Anurudh Tiwari

 

12000

Archana Tiwari

 

10500

Omprakash Tiwari

 

8500

Priti Pande

 

5500

Roli Amit Tiwari

 

7500

Suman Devi

 

10000

 

 

 

Total

 

 

75000

 

 

(AS ON 30.09.2012)

Equity Shares Break – up

 

Category

 

Percentage

 

 

 

Directors or relatives of directors

 

100.00

 

 

 

Total

 

 

100.00

 

 

BUSINESS DETAILS

 

Line of Business :

Manufacturer and Trader of Textile Products and all other Fabrics Products.

 

 

Products :

·         Dyed Net Fabrics

·         Dyed Dull Net Nylon

·         Dyed Simmer Net Nylon

·         Polyester Blend Fabric

·         Silk Blend Fabric

·         Silk Polyester Blend Fabric

·         Dyed Dull Net Poly By Poly

·         Dyed Simmer Net Poly By Poly

·         Dyed C/N Net Two Tone

·         Print Net Over Prints

·         Print Net Padding

·         Padding Half Half Dyed

·         Padding Body Border Dyed

·         Padding 3d Dyed

·         Jacquard Items

·         Work Sarees, etc.

 

 

Terms :

 

Selling :

Credit (90 days)

 

 

Purchasing :

Credit (90 days)

 

 

GENERAL INFORMATION

 

Suppliers :

·         Kayavlon IMpex Private Limited, Surat, Gujarat, India

 

 

Customers :

Wholesalers

 

·         Khushi Saree Private Limited, Surat, Gujarat, India (Mr. Vikas)

·         Print Private Limkted, Surat, Gujarat, India

 

 

No. of Employees :

25 (Approximately)

 

 

Bankers :

·         HDFC Bank

Ring Road Branch, Gujarat, India

 

·         Indian Overseas Bank

1007, 21st Century Business Centre, Near Udhana Darwaja, Ring Road Branch, Surat – 395002, Gujarat, India

 

 

Facilities :

Secured Loans

31.03.2011

31.03.2010

 

 

(Rs. In Millions)

 

 

 

Term Loan from HDFC Bank

0.978

0.000

 

 

 

Total

 

0.978

0.000

 

 

Unsecured Loans

31.03.2011

31.03.2010

 

 

(Rs. In Millions)

Loans from related parties

 

From Shareholders and Others

--

--

From Directors

0.266

0.100

 

 

 

Total

 

0.266

0.100

 

 

 

Banking Relations :

--

 

 

Auditors :

 

Name :

Anup K. Agarwal and Associates

Chartered Accountant

Address :

5050, Trade House, Ring Road, Surat – 395002, Gujarat, India

Tel No.:

91-261-2364140/ 2362140

Fax No.:

91-261-2361140

PAN No.:

AAQFA4031P

 

 

CAPITAL STRUCTURE

 

(AS ON 31.03.2012)

 

Authorised Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

100000

Equity Shares

Rs.10/- each

Rs.1.000 Million

 

 

 

 

 

Issued, Subscribed & Paid-up Capital :

No. of Shares

Type

Value

Amount

 

 

 

 

75000

Equity Shares

Rs.10/- each

Rs.0.750 Million

 

 

 

 

 

 

NOTE:

 

The company has only one class equity shares having a par value of Rs.10 per share. Each holder of equity share is entitles top one vote per share. The dividend. If any, proposed by the Board of directors is subject to the approval of the shareholders. In the ensuing Annual General Meeting.

 

In the event of liquidation of the company, the distribution of the assets of the company will be in proportion to the number of equity shares held by the shareholders.

 

Details of shareholders holding more than 5% share in the company.

 

Particulars

 

31.03.2012

 

No. of Shares

% Holding

 

 

 

Akhilesh Tiwari

6000

8.00%

Amit Tiwari

15000

20.00%

Anurudh Tiwari

12000

16.00%

Archana Tiwari

10500

14.00%

Om Prakash Tiwari

8500

11.33%

Priti Pande

5500

7.33%

Roli Tiwari

7500

10.00%

Suman Devi

10000

13.33%

 

 

As per of the company, including its register of shareholders/ members and other declarations received from shareholders regarding beneficial interests, the above shareholding represents both legal and beneficial ownership of shares.

 

FINANCIAL DATA

[all figures are in Rupees Millions]

 

 

ABRIDGED BALANCE SHEET

 

SOURCES OF FUNDS

 

 

31.03.2012

31.03.2011

SHAREHOLDERS FUNDS

 

 

 

1] Share Capital

 

0.750

0.100

2] Share Application Money

 

0.000

0.000

3] Reserves & Surplus

 

3.817

0.107

4] (Accumulated Losses)

 

0.000

0.000

NETWORTH

 

4.567

0.207

LOAN FUNDS

 

 

 

1] Secured Loans

 

0.978

0.000

2] Unsecured Loans

 

0.266

0.100

TOTAL BORROWING

 

1.244

0.100

DEFERRED TAX LIABILITIES

 

0.029

0.000

 

 

 

 

TOTAL

 

5.840

0.307

 

 

 

 

APPLICATION OF FUNDS

 

 

 

 

 

 

 

FIXED ASSETS [Net Block]

 

1.421

0.000

Capital work-in-progress

 

0.000

0.000

 

 

 

 

INVESTMENT

 

0.000

0.000

DEFERREX TAX ASSETS

 

0.000

0.000

 

 

 

 

CURRENT ASSETS, LOANS & ADVANCES

 

 

 

 

Inventories

 

10.681

3.060

 

Sundry Debtors

 

16.888

14.735

 

Cash & Bank Balances

 

0.184

0.878

 

Other Current Assets

 

0.015

0.020

 

Loans & Advances

 

0.176

0.000

Total Current Assets

 

27.944

18.693

Less : CURRENT LIABILITIES & PROVISIONS

 

 

 

 

Sundry Creditor

 

23.123

18.338

 

Other Current Liabilities

 

0.151

0.000

 

Provisions

 

0.251

0.048

Total Current Liabilities

 

23.525

18.386

Net Current Assets

 

4.419

0.307

 

 

 

 

MISCELLANEOUS EXPENSES

 

0.000

0.000

 

 

 

 

TOTAL

 

5.840

0.307

 

 

 

PROFIT & LOSS ACCOUNT

 

 

PARTICULARS

 

 

31.03.2012

31.03.2011

 

SALES

 

 

 

 

 

Income

 

148.379

25.242

 

 

Other Income

 

NA

NA

 

 

TOTAL                                    

 

NA

NA

 

 

 

 

 

Less

EXPENSES

 

 

 

 

 

TOTAL                        

 

NA

NA

 

 

 

 

 

 

PROFIT BEFORE TAX

 

0.668

0.155

 

 

 

 

 

Less

TAX                                                                 

 

0.208

0.048

 

 

 

 

 

 

PROFIT AFTER TAX

 

0.460

0.107

 

 

 

 

 

 

SURPLUS CARRIED TO BALANCE SHEET

 

0.304

0.107

 

 

 

 

 

 

Earnings Per Share (Rs.)

 

6.13

--

 

 

Expected Sales (2012-13): Rs.200.000 Millions

 

The above information has been parted by Mr. Akhilesh.

 

 

KEY RATIOS

 

PARTICULARS

 

 

 

31.03.2012

31.03.2011

Net Profit Margin

(PBT/Sales)

(%)

 

0.45

0.61

 

 

 

 

 

Return on Total Assets

(PBT/Total Assets}

(%)

 

2.27

0.83

 

 

 

 

 

Return on Investment (ROI)

(PBT/Networth)

 

 

0.15

0.75

 

 

 

 

 

Debt Equity Ratio

(Total Liability/Networth)

 

 

5.42

89.30

 

 

 

 

 

Current Ratio

(Current Asset/Current Liability)

 

 

1.19

1.12

 


 

LOCAL AGENCY FURTHER INFORMATION

 

 

Sr. No.

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

Yes 

5]

Type of Business

Yes

6]

Line of Business

Yes

7]

Promoter's background

Yes

8]

No. of employees

Yes

9]

Name of person contacted

Yes

10]

Designation of contact person

Yes

11]

Turnover of firm for last two years

Yes

12]

Profitability for last two years

Yes

13]

Reasons for variation <> 20%

-----

14]

Estimation for coming financial year

Yes

15]

Capital in the business

Yes

16]

Details of sister concerns

No

17]

Major suppliers

Yes

18]

Major customers

Yes

19]

Payments terms

Yes

20]

Export / Import details (if applicable)

No

21]

Market information

-----

22]

Litigations that the firm / promoter involved in

-----

23]

Banking Details

Yes

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

31]

Date of Birth of Proprietor/Partner/Director, if available

Yes

32]

PAN of Proprietor/Partner/Director, if available

No

33]

Voter ID No of Proprietor/Partner/Director, if available

No

34]

External Agency Rating, if available

No

 

PERFORMANCE REVIEW:

 

The company in this year continues to perform very well by enhancing the business vertically with its existing customers and adding on new customers to its customer list. Sale increased from Rs.25.242 Millions in 2010-11 to Rs.148.379 Million in 2011-12 showing a growth of 488% in turnover.

 

The directors are optimistic that the company’s strategy to increase it market hares as well as to maintain cost control measured on an ongoing basis will provide better financial results in future.

 

 

CHALLENGES

 

In the liberalized economic environment, the company faces challenges from domestic and international competitors in the market place. However, it is expected that the improved business and globally competitive cost positions will enable the company to improve the operating margins and successfully compete in the markets.

 

 

TRADE REFERENCE:

 

·         Khushi Saree Private Limited, Surat, Gujarat, India (Mr. Vikas)

·         Print Private Limkted, Surat, Gujarat, India

·         Kayavlon IMpex Private Limited, Surat, Gujarat, India

 

 

FORM 8

 

This form is for

Creation of charge

Corporate identity number of the company

U17120GJ2011PTC063473

Name of the company

ADITYA SHREE EXCLUSIVE FAB PRIVATE LIMITED

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

404, Astha Textile Tower, Near Adinath Market, Ring Road, Surat – 395002, Gujarat, India

info@caanup.in

Type of charge

Book Debts

Others: Stock 

Particular of charge holder

·         Indian Overseas Bank

1007, 21st Century Business Centre, Near Udhana Darwaja, Ring Road Branch, Surat – 395002, Gujarat, India

suratmbr@barsco.iobnet.co.in

Nature of description of the instrument creating or modifying the charge

Letter of Hypothecation, Credit Sanction Letter.

Date of instrument Creating the charge

24/08/2012

Amount secured by the charge

Rs.5.000 Millions

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

Rate of Interest

Cash Credit Limit Base Rate+3.75% i.e. 14.25%p.a.

 

Terms of Repayment

At the end of 12 months

Or

Date of revalidation of Sanction

 

Margin

Stock-25% and Book Debts-50%

 

Extent and Operation of the charge

Stocks and Book Debts upto 90 days

 

Short particulars of the property charged

Stocks (Aditya Shree Exclusive Fab Private Limited

Office Shop No 404, Ashtha Textile Market, Near Adinath Market, Ring Road, Surat.)

 

Book Debts (Aditya Shree Exclusive Fab Private Limited Office Shop No 404, Ashtha Textile Market, Near. Adinath Market, Ring Road, Surat.)

 

EM over residential House No 16, Khodiyar Nagar-1, Opposite Maharshi Vidya Mandir, Godadara, Tal: Choryansi, Surat.

Whether any of the property or interest therein under reference is not registered in the name of the company

Yes

 

If yes, in whose name it is registered

Mr. Akhilesh Tiwari and Mrs. Archna Tiwari.

(Directors of the company)

 

 

FIXED ASSETS:

 

·         Air Conditioner

·         Computers

·         Furniture and Fixture

·         Machinery

·         Mobile

·         Motor Car

·         Motor Cycle

·         Weight Kanta

 

 

 


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 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.54.25

UK Pound

1

Rs.87.00

Euro

1

Rs.69.83

 

 

INFORMATION DETAILS

 

Information Gathered by :

SLP

 

 

Report Prepared by :

NIT

 

 

SCORE & RATING EXPLANATIONS

 

SCORE FACTORS

 

RANGE

POINTS

HISTORY

1~10

2

PAID-UP CAPITAL

1~10

3

OPERATING SCALE

1~10

5

FINANCIAL CONDITION

 

 

--BUSINESS SCALE

1~10

5

--PROFITABILIRY

1~10

3

--LIQUIDITY

1~10

3

--LEVERAGE

1~10

3

--RESERVES

1~10

3

--CREDIT LINES

1~10

3

--MARGINS

-5~5

--

DEMERIT POINTS

 

 

--BANK CHARGES

YES/NO

YES

--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

 

30

 

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.