MIRA INFORM REPORT

Report Date :

20.02.2014

IDENTIFICATION DETAILS

Name :	JAWAHARLAL NEHRU PORT TRUST

Administrative Office :	Nhava Sheva, Taluka Uran, Navi Mumbai – 400 707, Maharashtra

Country :	India

Date of Incorporation :	26.05.1989

Capital Investment / Paid-up Capital :	Not Divulged

TAN No.: [Tax Deduction & Collection Account No.]	PNEJ05125B

PAN No.: [Permanent Account No.]	AAALJ0036D

Legal Form :	Government Owned Enterprise

Line of Business :	Providing Marine and Shipping Services

No. of Employees :	Information declined by the management

RATING & COMMENTS

MIRA’s Rating :

Aa (79)

RATING		STATUS	PROPOSED CREDIT LINE
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

Status :	Good

Payment Behaviour :	Regular

Litigation :	Exists

Comments :	Subject is an established port owned by Government of India. It is the biggest container handling port in India. It has ranked 24^th among the top 100 container ports in the world. Management remains non-cooperative and denied to disclose any information about the trust. The rating takes into consideration established market position in the container traffic segment, superior hinterland connectivity, strong linkages with the Government of India and healthy Financial risk profile. However, trade relations are fair. Business is active. Payments are reported to be regular and as per commitment Since the subject is an government organization it can be considered good for normal business dealings at usual trade terms and conditions.

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 – December 1, 2013

Country Name

Previous Rating

(30.09.2013)

Current Rating

(01.12.2013)

India

Risk Category	ECGC Classification
Insignificant	A1
Low	A2
Moderate	B1
High	B2
Very High	C1
Restricted	C2
Off-credit	D

INDIAN ECONOMIC OVERVIEW

The worst is over for India’s economy with gross domestic product likely to expand 5 %to 5.5 % this year and more than 6 % in 2015, according to Moody’s Analytics. Concerns over the rupee and current account deficit are under control, said the agency. Ratings firm Crisil has forecast 6 % growth for 2014/15 up from the estimated 4.8 % for 2013/14. Total economic growth, infrastructure bottlenecks and lack of transparency and consistency in foreign direct investment policies seem to have taken a toll on India’s attractiveness as an investment destination, says an Ernst & Young survey. Projects with FDI component fell 16.4 % across the globe in 2012 from the previous year. The drop in India was steeper at 21 %. State run carrier Air India is doling out free tickets to its 24000 employees, even as it expects to incur a loss of Rs 39000 mn this financial year and has a debt of Rs 350000 mn. 550000 number of jobs generated across India in 2013, a fall of 0.4 % as compared to with a year earlier. The National Capital Region has a one-fourth share in total jobs created, according to a study by industry lobby group Assochem, Banks, real estate, automobile and telecommunications sectors are showing a rise of job creation. $ 805 mn investments by venture capital firms in India during 2013, registering a drop of about 18 % over the previous year. The Information Technology and IT-Enabled Services Industry retained its status as the favourable venture capital investors in 2013. Pakistan has temporarily banned gold imports for the second time in six months, as it tries to stem smuggling into India. India’s import duty on gold is 10 % and curbs on purchases have dried up legal imports into what used to be the world’s biggest bullion buyers. The World Gold Council puts the amount smuggled into India at upto 200 tonnes in 2013. The Reserve Bank of India has proposed that unclaimed bank deposits estimated to be about Rs 35000 mn be used for education and awareness among depositors. According to the plan, deposits that have not been claimed for at least 10 years will be transferred to the scheme.

EXTERNAL AGENCY RATING

Rating Agency Name	CRISIL
Rating	Rs. 20 Billion Tax – Free Bond : AAA
Rating Explanation	Highest degree of safety and carry lowest credit risk.
Date	12.02.2013

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 DECLINED

MANAGEMENT NON – COOPERATIVE (91-22-27244196)

LOCATIONS

Administrative Office:	Nhava Sheva, Taluka Uran, Navi Mumbai – 400707, Maharashtra, India
Tel. No.:	91-22-27244196
Fax No.:	91-22-27244020
E-Mail :	abbuge@jnport.com
Website :	http://www.jnport.gov.in

BOARD OF TRUSTEES

Name :	Mrs. T. Kumar
Designation :	Additional Secretary and Financial Advisor
Address :	Ministry of Shipping, Transport Bhavan, 1, Sansad Marg, New Delhi - 110 001, India
Email:	asfamost@nic.in

Name :	Mr. N N Kumar
Designation :	Chairman
Address :	Jawaharlal Nehru Port Trust, Administration Building. Sheva, Navi Mumbai-400707, Maharashtra, India

Name :	Mr. Gautam Chatterjee , IAS
Designation :	Director General of Shipping
Address :	Jahaz Bhavan, Walchand Hirachand Marg, Mumbai- 400001, Maharashtra, India
E mail :	cgautam@dgshipping.com john@dgshipping.com

Name :	Mr. D.K. Singh
Designation :	Chief Freight Transportation Manager,
Address :	Central Railway Gen. Manager's Office 1st floor, Annex Building, CST, Mumbai - 400001, Maharashtra, India
E mail :	cftm@cr.railnet.gov.in

Name :	Mr. C.S. Prasad
Designation :	Chief Commissioner of Custom
Address :	Jawaharlal Nehru Custom House Navi Mumbai – 400707, Maharashtra, India
Email :	chiefcom@jawaharcustom.gov.in

Name :	Mr. Dr. S. K. Sharma
Designation :	Principal Secretary (Transport / Ports)
Address :	Home Department Government. of Maharashtra, 556, 5th floor, Mantralaya, Mumbai - 400 032, Maharashtra, India
Email :	sec_transport@maharashtra.gov.in

Name :	Cmde V. K.Madhusoodnan
Designation :	Naval Officer-in-Charge (Mah)
Address :	HQ : Maharashtra Naval Area, C/o. Fleet Mail Office Shahid Bhagat Singh Road, Mumbai - 400 001, Maharashtra, India
Email :	vkmmangalam88@gmail.com

Name :	DIG S. D. Bhanot
Designation :	Chief of Staff
Address :	HQ : Coast Guard Region(W) Golfadevi Temple Road, Worli Seaface,Mumbai - 400 030, Maharashtra, India
Email :	cos-west@indiancoastguard.nic.in

Name :	Mr. Ravi Raja
Address :	Plot No. 224/F-1, 'Tarang Building', Tamil Sangam road, Sion (East), Mumbai - 400022, Maharashtra, India
Email :	raviraja166@ymail.com

Name :	Mr. Vasant V. Suryavanshi
Address :	32/553, Adarsha Nagar, Worli Mumbai 400 030. , Maharashtra, India

Name :	Mr. S. Selvam
Address :	F-1, Block - C, Royal Woods Maruthai Avenue, Kotturpuram, Chennai- 600 085 Tamilnadu, India

Name :	Mr. Pankaj I. Jain
Address :	K-83, Maker Towers, Cuffe Parade, Mumbai - 400 005, Maharashtra, India

Name :	Mr. J. N. Das
Designation :	Director (L and PS)
Address :	The Shipping Corporation of India Limited, Shipping House, 245 Madame Cama Road,Mumbai- 400 021, Maharashtra, India

Name :	Mr. Ashish S. Pednekar
Designation :	11, Dev Chhaya, Haji Ali, Opposite Hira Panna, Tardeo Road,Mumbai - 400 034, Maharashtra, India

Name :	Mr. K. P. Unnikrishnan
Designation :	President
Address :	Mumbai And Nhava Sheva Ship- Agents Association, 901, Arcedia Building , 9^th Floor, 195, N.C.P.A. Marg, Nariman Point, Mumbai - 400 021, Maharashtra, India

Name :	Mr. George Joseph
Designation :	President
Address :	The Bombay Custom House Agents Association, 73/74 Mital Tower, 'C' Wing, 7^th Floor , Nariman Point, Mumbai - 400 021.

STAFF DIRECTORY

CHAIRMAN OFFICE
Name :	Mr. K.N. Nair
Designation :	PS to Chairman
Email :	kesavannair@jnport.gov.in

Name :	Mrs. M.S. Joshi
Designation :	APS to Chairman
Email :	maitreyeejoshi@jnport.gov.in

DY. CHAIRMAN OFFICE
Name :	Mr. N.N. Kumar
Designation :	Deputy Chairman
Email :	deputychairman@jnport.gov.in

Name :	Mr. M.A. Nair
Designation :	PS to Deputy Chairman
Email :	mannuzhinair@jnport.gov.in

OFFICE OF CHIEF VIGILANCE OFFICER
Name :	Mr. P Ramjee
Designation :	Chief Vigilance Officer
Email :	cvo@jnport.gov.in

Name :	Mr. V.N. Datar
Designation :	PA to CVO
Email :	vivekdatar@jnport.gov.in

PRINCIPAL OFFICERS
Name :	Captain Jitendra Mishra
Designation :	Deputy Conservator
Email :	jmishra@jnport.gov.in

Name :	Mr. S.K. Kaul
Designation :	Chief Manager-Administration and Secy.
Email :	skkaul@jnport.gov.in

Name :	Mr. S.N. Maharana
Designation :	Chief Manager-Operations
Email :	snmaharana@jnport.gov.in

Name :	Mr. S P Shirwadkar
Designation :	C M (Finance)
Email :	cmf@jnport.gov.in

Name :	Mr. A J Lokhande
Designation :	C M (PP and D)
Email :	cmppd@jnport.gov.in

Name :	Mr. S.M. Shetty
Designation :	Utility Services
Email :	smshetty@jnport.gov.in

Name :	Capt. B.S. Kumar
Designation :	Senior Dock Master
Email :	bskumar@jnport.gov.in

Name :	Mr. Anant K. Hambarde
Designation :	M (Projects and CFS)
Email :	ananthambarde@jnport.gov.in

Name :	Mr. M.G. Ahire
Designation :	Senior Manager-Personnel and Investor Relations
Email :	mgahire@jnport.gov.in

Name :	Mr. U.K. Sharma
Designation :	M (Estate)
Email :	upendrasharma@jnport.gov.in

Name :	Dr. Raj Hingorani
Designation :	Senior Deputy Chief Medical Supdt.
Email :	rajhingorani@jnport.gov.in

Name :	Mr. D S Garde
Designation :	M (CT)
Email :	dilipgarde@jnport.gov.in

Name :	Mr. A K Hambarde
Designation :	M (Projects and CFS)
Email :	ananthambarde@jnport.gov.in

Name :	Mr. J R Patil
Designation :	Manager (MCB)
Email :	jagdishpatil@inport.gov.in

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	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	Yes
10]	Designation of contact person	Yes
11]	Turnover of firm for last three years	No
12]	Profitability for last three years	No
13]	Reasons for variation <> 20%	----------------------
14]	Estimation for coming financial year	No
15]	Capital in the business	No
16]	Details of sister concerns	No
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	Yes
23]	Banking Details	No
24]	Banking facility details	No
25]	Conduct of the banking account	----------------------
26]	Buyer visit details	----------------------
27]	Financials, if provided	No
28]	Incorporation details, if applicable	No
29]	Last accounts filed at ROC	No
30]	Major Shareholders, if available	No
31]	Date of Birth of Proprietor/Partner/Director, if available	No
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	Yes

CASE DETAILS

BENCH:-BOMBAY

Lodging No.:-

ITXAL/588/2013

Filing Date:-

20/04/2013

Reg. No.:-

ITXA/968/2013

Reg. Date:-

26/04/2013

Petitioner:-

COMMISSIONER OF INCOME-TAX-II, THANE

Respondent:-

M/S. JAWAHARLAL NEHRU PORT TRUST,

Petn.Adv.:-

SURESH KUMAR

Resp.Adv.:-

District:-

THANE

	Bench:-	DIVISION
	Status:-	Pre-Admission	Category:-	TAX APPEALS

Next Date:-

25/02/2014

Stage:-

Coram:-

ACCORDING TO SITTING LIST

Act :-

Income Tax Act, 1961

Under Section:-

260A

HISTORY

Ever since its inception on May 26, 1989, JNP has charted India's international trade to a glorious course of success and achiviements, breaking all and creating new benchmarks, JNP is the biggest container handling Port in India, handling around 60% of the country's containerized cargo, crossing throughput. In its coveted role as the Hub Port on the Western Coast of India, JNP is ranked 24th among the top 100 Container Ports in the World.

Fueled by a passion to excel, JNP has anchored its presence with pride, to offer a wonderful Port User experience.

Having set for itself a long term goal of achieving 10 million TEU's by the year 2014-15, JNP throws open an array of worthwile opportunities for Shipping Lines and Shippers to ferry their cargo to various sectors across the globe.

Supported by top of the order, world class infrastructure with impeccable technological standards, facilities at JNP comprise a full fledged Customs House, above 23 Contanier Freight Stations and a large number of ICD's across the country. Excellent hinterland connectivity both by rail and road as well as proximity to Airports, Hotels etc., give the Port an extra edge to address the shippers needs, efficiently and promptly.

With its strong commitment to provide seamless service to its customers as India's prime facilitator of international trade, JNP strives to be the undisputed leader in the South Asian region in years to come.

HIGHLIGHTS

Commissioned on 26th May 1989.
Located at 18 degrees56' 43" (latitude) & 72 degrees 56'24' E (longtitude)
Land Area : 2584 Hectares
Handles containers, liquid bulk & cement ships.
Has three dedicated container terminals namely JNPCT, NSICT & GTIPL
ISO 9001:2000, 14001 2004 & OHSAS 18001 2007 certified and ISPS compliant
Ranked 24th among top 100 container ports in the world.
Handles about 60% of total containers handled by all Major Ports in India
Connected with 24 CFSs and 34 ICDs destinations
Handled 57.29 million tonnes of cargo in 2008-09 including 3.96 TEU's containers
Poised to handle 10 million TEUs of containers by the year 2015-16

PORT DETAILS

1) PORT LOCATION:

Latitude: 18 56'43" North and Longitude - 72 56'24" East along the eastern shore of Mumbai harbour off Elephanta Island.

Mean sea level is 2.51 m above Chart Datum

Mean Spring Tidal Range in the harbour is 3.7 m

Port handles vessels having draught upto 12.50 m

2. CHANNEL:

Common Harbour channel for JNPT and Mumbai Port, up to No. 4 berth of Jawahar Dweep Terminal.

Designed Channel depth is 11 meters (Below Chart Datum)

Channel width 350 meters at entry point : 460 meters off the berths.

Depth off berth : 13.5 meters (Below Chart Datum)

Anchorage berth of 600 meters diameter

2000 meter of quay length for Container Berth.

445 meters of quay length of Feeder Container / Cement / Project Cargo Ships.

Twin Berth Liquid Cargo Jetty.

3) PILOTAGE:

Round the clock pilotage

Port Operations Center manned round the clock

A common Vessel Traffic Management System (VTMS) for JNP & Mumbai Port

4) FLOTILLA:

Pilot Launches : 4 Nos

Tugs: 8 nos (3 Nos. 30 Tonnes, 1 Nos. 45

Tonnes and 4 Nos. 50 Ton Bollard pull)

Mooring Launches : 2 Nos

High Speed Harbour patrolling launch : 1 No.

VIP Launches: 2

CONTAINER TERMINAL FACILITIES

CONTAINER TERMINAL	JNPCT	NSICT	GTICT	TOTAL
Quay Length (Mtrs)	680	600	712	1,992
Draft (Mtrs)	12.5	12.5	12.5	--
Capacity (In Million TEUs)	1.1	1.2	1.8	4.1
Reefer Plugs (Nos)	390	772	880	2042
RMQCs (Nos)	8	8	10	26
RTGCs (Nos)	18	29	40	87
RMGCs (Nos)	5	3	3	11
Tractor Trailers	130	150	90	370
Backup Area - In Hectares (Container Yard)	61.80	26.46	54	142.26
Reach Stackers	10	3	4	17
Railway Siding Tracks For ICD	4	2	3	9
Yard Capacity (TEU's)	35000	24,888	26,000	85,888

Liquid Cargo Terminal

1. A twin berth liquid cargo terminal has been developed by M/s Bharat Petroleum Corporation Limited and IOC Limited on BOT basis for handling all grades of liquid cargo.

2. A continuous piled 300 metres long and 40.5 metres wide jetty with facility to berth ships on both sides.

3. Capacity 5.5. million tonnes per annum.

4. Capacity to accommodate a vessel of upto 1,00,000 tonnes displacement at outer berth and 45,000 tonnes displacement at inner berth.

5. The dredged depth at the outer berth is 13.5 metres and at the inner berth 12 metres

6. Six arms each with capacity of 1500 kltr.per hr. and two arms each of 3000 kltr / hr.

7. Fixed fire-fighting system as per OISD 156 norms and marine leg equipped with emergency release coupling.

PRESS RELEASES

JAWAHARLAL NEHRU PORT TRUST DRAGS FEET TO BENEFIT GUJARAT PORTS: RAJ THACKERAY

DECEMBER 26, 2013

MUMBAI: MNS chief Raj Thackeray has accused the Jawaharlal Nehru Port Trust (JNPT) administration at Nhava-Sheva of deliberately delaying its key expansion projects so that ports in Gujarat state could benefit.

"While the JNPT's volume has been fast diminishing, private ports in Gujarat have over the last decade registered a phenomenal rise in volume," Thackeray stated in a letter to JNPT chairman N N Kumar.

Questioning the JNPT's logic in putting on hold some of its key expansion projects, Thackeray alleged that the infrastructure in and around Nhava-Sheva was in a shambles and that the port authorities were doing nothing to safeguard the interests of its customers. "The exporters have to queue up for nearly 15 km on the road to get in their containers at Nhava-Sheva. This causes delay and cost over-runs adding to their agony," the letter mentioned.Accusing the JNPT management of looking the other way when its private terminals have been "compelling" traders to divert their business to ports in Gujarat, Thackeray advised the port authorities not to jeopardize the interest of its work force and entrepreneurs. We are interested in Maharashtra's growth. We will not allow any action by the JNPT or by its private terminals that may help divert the volume of trade from Nhava-Sheva to other ports, he added.

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.62.12
UK Pound	1	Rs.103.93
Euro	1	Rs.85.17

INFORMATION DETAILS

Information Gathered by :	NAY

Report Prepared by :	KVT

SCORE & RATING EXPLANATIONS

SCORE FACTORS	RANGE	POINTS
HISTORY	1~10	9
PAID-UP CAPITAL	1~10	8
OPERATING SCALE	1~10	9
FINANCIAL CONDITION
--BUSINESS SCALE	1~10	9
--PROFITABILIRY	1~10	8
--LIQUIDITY	1~10	9
--LEVERAGE	1~10	9
--RESERVES	1~10	9
--CREDIT LINES	1~10	9
--MARGINS	-5~5	--
DEMERIT POINTS
--BANK CHARGES	YES/NO	NO
--LITIGATION	YES/NO	YES
--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
DEFAULTER
--RBI	YES/NO	NO
--EPF	YES/NO	NO
TOTAL		79

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.

MIRA INFORM REPORT

Unit