MIRA INFORM REPORT

Report No. :	347770
Report Date :	03.11.2015

IDENTIFICATION DETAILS

Name :	A. G. TIMBER PRIVATE LIMITED (w.e.f. 30.12.2010)
Formerly Known As :	SONATA TRADECOM PRIVATE LIMITED
Registered Office :	Shree Krishna, 78, Bentinck Street, 2nd Floor, Suit No. 2B, Kolkata – 700001, West Bengal
Tel. No.:	91-33-22257780 / 22257781
Country :	India
Financials (as on) :	31.03.2013
Date of Incorporation :	05.02.2010
Com. Reg. No.:	21-141851
Capital Investment / Paid-up Capital :	Rs. 1.254 Million
CIN No.: [Company Identification No.]	U20293WB2010PTC141851
IEC No.:	Not Available
TAN No.: [Tax Deduction & Collection Account No.]	Not Available
PAN No.: [Permanent Account No.]	AACCM6526C
Legal Form :	Private Limited Liability Company
Line of Business :	Trader of Timber and Logs
No. of Employees :	06 (Approximately)

RATING & COMMENTS

MIRA’s Rating :

Ca (18)

RATING		STATUS	PROPOSED CREDIT LINE
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

Status :	Moderate
Payment Behaviour :	Unknown
Litigation :	Clear
Comments :	Subject was incorporated in 2010, is promoted by Kolkata (West Bengal)-based Mr. Ajay Gupta. It trades in timber logs, primarily in West Bengal, Orissa, Bihar and Assam. It is a part of the “MB Timber Group”. It has moderate track record. Management of the company has failed to file its financial for the year 2014 with the Government Department. As per available financial of 2013, there is unfavorable gap between trade receivables and trade payables. However, Business is active. Payment terms are reported to be unknown. In view of lack of latest financial information, the company can be considered for business dealings on safe and secured 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 – March 31, 2015

Country Name	Previous Rating (31.12.2014)	Current Rating (31.03.2015)
India	A1	A1

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

EXTERNAL AGENCY RATING

Rating Agency Name	CRISIL
Rating	Long Term Rating = C (Suspended)
Rating Explanation	Have Poor-credit quality and Limited Prospects of recovery
Date	08.04.2015

Rating Agency Name	CRISIL
Rating	Short Term Rating = A4 (Suspended)
Rating Explanation	Have minimal degree of safety and carry very high credit risk
Date	08.04.2015

Reason for Suspension:

The Suspension of ratings is on account of non-cooperation by AGT with CRISIL’s efforts to undertake a review of the ratings outstanding.

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 31-03-2015.

INFORMATION PARTED BY (GENERAL DETAILS)

Name :	Mr. Sanjay Roy
Designation :	Office Executive
Contact No.:	91-33-22257780
Date :	02.11.2015

LOCATIONS

Registered Office :	Shree Krishna, 78, Bentinck Street, 2nd Floor, Suit No. 2B, Kolkata – 700001, West Bengal, India
Tel. No.:	91-33-22257780 / 22257781
Mobile No.:	91-9830005042 (Mr. Ajay Gupta)
Fax No.:	91-33-22257779
E-Mail :	sonatatradecom@yahoo.com mbtpl@sify.com
Location :	Owned
Locality :	Commercial
Warehouse :	Baidyabati, District Hooghly, West Bengal, India

DIRECTORS

AS ON 31.03.2015

Name :

Mr. Ajay Kumar Gupta

Designation :

Director

Address :

213, Maharshi Devendra Road, Kolkata – 700007, West Bengal, India

Date of Birth/Age :

10.06.1971

Date of Appointment :

05.10.2010

DIN No.:

00651928

Other Directorship :

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	U20101WB2001PTC093928	M B TIMBER PRIVATE LIMITED	Director	01/04/2003	01/04/2003	-	Active	NO
2	U20232WB2007PTC117980	G.B. LOGS & TIMBER PRIVATE LIMITED	Director	22/08/2007	22/08/2007	-	Active	NO
3	U20290WB2007PTC120882	P. G. TIMBER PRIVATE LIMITED	Director	07/12/2007	07/12/2007	-	Active	NO
4	U20219WB2009PTC135483	M.B. WOODCRAFT PRIVATE LIMITED	Director	29/05/2009	29/05/2009	-	Active	NO
5	U20293WB2010PTC141851	A. G. TIMBER PRIVATE LIMITED	Director	05/10/2010	05/10/2010	-	Active	NO
6	U74900WB2012PLC177826	MINPRA INFRASTRUCTURES INDUSTRIES LIMITED	Director	01/01/2013	27/03/2012	31/03/2013	Active	NO
7	U74999WB2012PTC180631	MINPRA DAIRY AND AGRO PRODUCTS PRIVATE LIMITED	Director	17/04/2012	17/04/2012	-	Active	NO

Name :

Mr. Ganga Prasad Gupta

Designation :

Director

Address :

30, M. D. Road, Kolkata – 700007, West Bengal, India

Date of Birth/Age :

19.05.1951

Date of Appointment :

05.10.2010

DIN No.:

01669875

Other Directorship :

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	U20290WB2007PTC120882	P. G. TIMBER PRIVATE LIMITED	Director	07/12/2007	07/12/2007	-	Active	NO
2	U20101WB2001PTC093928	M B TIMBER PRIVATE LIMITED	Director	03/02/2008	03/02/2008	-	Active	NO
3	U20219WB2009PTC135483	M.B. WOODCRAFT PRIVATE LIMITED	Director	29/05/2009	29/05/2009	-	Active	NO
4	U20293WB2010PTC141851	A. G. TIMBER PRIVATE LIMITED	Director	05/10/2010	05/10/2010	-	Active	NO
5	U20232WB2007PTC117980	G.B. LOGS & TIMBER PRIVATE LIMITED	Director	02/09/2013	18/09/2012	-	Active	NO

KEY EXECUTIVES

Name :	Mr. Sanjay Roy
Designation :	Office Executive

MAJOR SHAREHOLDERS / SHAREHOLDING PATTERN

As on: 30.09.2013

Names of Shareholders	No. of Shares
Ajay Kumar Gupta	5000
Ganga Prasad Gupta	8566
M. B. Timber Private Limited	37000
M. B. Woodcraft Private Limited	21000
Anubhav Infrastructure Limited	3400
Apex Procon Private Limited	1200
Bimla Tradecom Private Limited	400
Citistar tie Up Private Limited	800
Lotus Dealmark Private Limited	1000
Maa Sarda Vincom Private Limited	1240
Maa Vaishnavi Vanijya Private Limited	8700
Mayur Merchandise Private Limited	4360
Ritu Dhara Marketing Private Limited	200
Shree Ohm Properties Private Limited	21200
Trimurti Infra Developers Private Limited	800
Unique Commodeal Private Limited	800
Vaikunth Vintrade Private Limited	600
Vigneshwar Dealmark Private Limited	600
Link Line Constructions Private Limited	5000
Unicon Tradelinks Private Limited	3500
Total	125366

Equity Share Break up (Percentage of Total Equity)

As on: 30.09.2013

Category	Percentage
Bodies corporate	89.18
Directors or relatives of directors	10.82
Total	100.00

BUSINESS DETAILS

Line of Business :	Trader of Timber Logs
Products :	Timber Logs
Brand Names :	Not Available
Agencies Held :	Not Available
Exports :	Not Available
Imports :
Products :	Timber Logs
Countries :	Malaysia Singapore
Terms :
Selling :	Cash and Credit
Purchasing :	Cash and Credit

PRODUCTION STATUS NOT AVAILABLE

GENERAL INFORMATION

Suppliers :

Reference :	Not Divulged
Name of the Person :	Not Divulged
Contact No.:	Not Divulged
Since How Long Known :	Not Divulged
Maximum Limit Dealt :	Not Divulged
Experience :	Not Divulged
Remark:	Not Divulged

Customers :

Reference :	Not Divulged
Name of the Person :	Not Divulged
Contact No.:	Not Divulged
Since How Long Known :	Not Divulged
Maximum Limit Dealt :	Not Divulged
Experience :	Not Divulged
Remark:	Not Divulged

No. of Employees :

06 (Approximately)

Bankers :

Bank Name	State Bank of Travancore
Branch	176, Sarat Bose Road, Kolkata – 700029, West Bengal, India
Person Name (With Designation)	Not Available
Contact Number	Not Available
Name of Account Holder	Not Available
Account Number	Not Available
Account Since (Date/Year of Account Opening)	Not Available
Average Balance Maintained (If Possible)	Not Available
Credit Facilities Enjoyed (If any)	Not Available
Account Operation	Not Available
Remarks (If any)	Not Available

• The Federal Bank Limited, R N Mukherjee Road Branch, 1 R N Mukherjee Road, Kolkata – 700001, West Bengal, India

Facilities :

Secured Loan	As on 31.03.2013	As on 31.03.2012
	(Rs. In Million)
LONG TERM BORROWINGS:
Other loan and advances	0.412	0.000
SHORT TERM BORROWINGS:
From banks	11.089	7.550
Total	11.501	7.550

Auditors :
Name :	Naveen Singh and Associates Chartered Accountants
Address :	51, Nalini Seth Road, Ground Floor, Office No. 2, Kolkata - 700007, West Bengal, India
Mobile No.:	91-9007004351 / 9903046174
Fax No.:	91-33-22743209
E-Mail :	finance_nsc@yahoo.co.in
PAN No.:	AAIFN6001E
Memberships :	Not Divulged
Collaborators :	Not Divulged
Associates/Subsidiaries :	Not Divulged

CAPITAL STRUCTURE

After: 30.09.2013

Authorized Capital: Rs. 4.250 Million

Issued, Subscribed & Paid-up Capital: Rs. 1.797 Million

As on: 31.03.2013

Authorized Capital:

No. of Shares	Type	Value	Amount
425000	Equity Shares	Rs.10/- each	Rs. 4.250 Million

Issued, Subscribed & Paid-up Capital:

No. of Shares	Type	Value	Amount
125366	Equity Shares	Rs.10/- each	Rs. 1.254 Million

FINANCIAL DATA

[all figures are in Rupees Million]

ABRIDGED BALANCE SHEET

SOURCES OF FUNDS	31.03.2013	31.03.2012	31.03.2011
I. EQUITY AND LIABILITIES
(1)Shareholders' Funds
(a) Share Capital	1.254	0.680	0.680
(b) Reserves & Surplus	102.732	30.920	28.397
(c) Money received against share warrants	0.000	0.000	0.000
(2) Share Application money pending allotment	45.950	53.415	0.000
Total Shareholders’ Funds (1) + (2)	149.936	85.015	29.077
(3) Non-Current Liabilities
(a) long-term borrowings	0.412	0.000	0.000
(b) Deferred tax liabilities (Net)	0.000	0.000	0.000
(c) Other long term liabilities	0.000	0.000	0.000
(d) long-term provisions	0.000	0.000	0.000
Total Non-current Liabilities (3)	0.412	0.000	0.000
(4) Current Liabilities
(a) Short term borrowings	33.503	31.821	0.000
(b) Trade payables	279.664	212.141	0.000
(c) Other current liabilities	2.565	2.635	0.011
(d) Short-term provisions	3.181	1.129	0.000
Total Current Liabilities (4)	318.913	247.726	0.011
TOTAL	469.261	332.741	29.088
II. ASSETS
(1) Non-current assets
(a) Fixed Assets
(i) Tangible assets	4.449	1.599	0.000
(ii) Intangible Assets	0.000	0.000	0.000
(iii) Capital work-in-progress	0.000	0.000	0.000
(iv) Intangible assets under development	0.000	0.000	0.000
(b) Non-current Investments	0.000	0.000	0.000
(c) Deferred tax assets (net)	0.008	0.001	0.000
(d) Long-term Loan and Advances	0.000	0.000	0.000
(e) Other Non-current assets	0.063	0.066	0.019
Total Non-Current Assets	4.520	1.666	0.019
(2) Current assets
(a) Current investments	0.000	0.000	0.000
(b) Inventories	238.103	238.146	0.000
(c) Trade receivables	156.948	35.168	0.000
(d) Cash and cash equivalents	46.337	40.273	0.569
(e) Short-term loans and advances	12.153	17.088	28.500
(f) Other current assets	11.200	0.400	0.000
Total Current Assets	464.741	331.075	29.069
TOTAL	469.261	332.741	29.088

PROFIT & LOSS ACCOUNT

	PARTICULARS		31.03.2013	31.03.2012	31.03.2011
	SALES
		Income	720.183	450.142	NA
		Other Income	NA	2.663	NA
		TOTAL SALES	NA	452.805	NA
Less	EXPENSES
		Cost of Materials Consumed		2.349	NA
		Purchases of Stock-in-Trade		426.217	NA
		Changes in inventories of finished goods, work-in-progress and Stock-in-Trade		9.316	NA
		Employees benefits expense		0.333	NA
		Other expenses		3.643	0.015
		TOTAL		441.858	0.015
Less	PROFIT BEFORE INTEREST, TAX, DEPRECIATION AND AMORTISATION			10.947	(0.015)
			NA
Less	FINANCIAL EXPENSES			7.111	0.000
	PROFIT BEFORE TAX, DEPRECIATION AND AMORTISATION			3.836	(0.015)
Less/ Add	DEPRECIATION/ AMORTISATION			0.184	0.000
	PROFIT BEFORE TAX			3.652	(0.015)
Less	TAX			1.129	0.000
	PROFIT AFTER TAX		4.571	7.111	(0.015)
	Earnings Per Share (Rs.)		36.46	37.11	(0.22)

CURRENT MATURITIES OF LONG TERM DEBT DETAILS

Particulars	31.03.2013	31.03.2012	31.03.2011
Current Maturities of Long term debt	NA	NA	NA
Cash generated from operations	NA	NA	NA
Cash generated from (Used) operations	NA	NA	NA
Cash generated from Operating Activities	NA	NA	NA

KEY RATIOS

PARTICULARS		31.03.2013	31.03.2012	31.03.2011
Net Profit Margin (PAT / Sales)	(%)	0.63	0.56	NA
Operating Profit Margin (PBDIT / Sales)	(%)	NA	33.36	NA
Return on Total Assets (PBT/Total Assets}	(%)	0.00	1.10	(0.05)
Return on Investment (ROI) (PBT/Networth)		0.00	0.04	0.00
Debt Equity Ratio (Total Debt/Networth)		0.23	0.37	0.00
Current Ratio (Current Asset/Current Liability)		1.46	1.34	2642.64

FINANCIAL ANALYSIS

[all figures are in Rupees Million]

DEBT EQUITY RATIO

Particular	31.03.2011	31.03.2012	31.03.2013
	(Rs. In Million)	(Rs. In Million)	(Rs. In Million)
Share Capital	0.680	0.680	1.254
Reserves & Surplus	28.397	30.920	102.732
Share Application money pending allotment	0.000	53.415	45.950
Net worth	29.077	85.015	149.936
long-term borrowings	0.000	0.000	0.412
Short term borrowings	0.000	31.821	33.503
Total borrowings	0.000	31.821	33.915
Debt/Equity ratio	0.000	0.374	0.226

YEAR-ON-YEAR GROWTH

Year on Year Growth	31.03.2012	31.03.2013
	(Rs. In Million)	(Rs. In Million)
Sales	450.142	720.183
		59.990

NET PROFIT MARGIN

Net Profit Margin	31.03.2012	31.03.2013
	Rs. In Million	Rs. In Million
Sales	450.142	720.183
Profit	2.523	4.571
	0.56%	0.63%

LOCAL AGENCY FURTHER INFORMATION

Sr. No.	Check list by info agents	Available in Report (Yes/No)
1	Year of establishment	Yes
2	Constitution of the entity -Incorporation details	Yes
3	Locality of the entity	Yes
4	Premises details	Yes
5	Buyer visit details	--
6	Contact numbers	Yes
7	Name of the person contacted	Yes
8	Designation of contact person	Yes
9	Promoter’s background	Yes
10	Date of Birth of Proprietor / Partners / Directors	Yes
11	Pan Card No. of Proprietor / Partners	No
12	Voter Id Card No. of Proprietor / Partners	No
13	Type of business	Yes
14	Line of Business	Yes
15	Export/import details (if applicable)	Yes
16	No. of employees	Yes
17	Details of sister concerns	No
18	Major suppliers	No
19	Major customers	No
20	Banking Details	Yes
21	Banking facility details	Yes
22	Conduct of the banking account	--
23	Financials, if provided	Yes
24	Capital in the business	Yes
25	Last accounts filed at ROC, if applicable	No
26	Turnover of firm for last two years	Yes
27	Reasons for variation <> 20%	--
28	Estimation for coming financial year	No
29	Profitability for last three years	Yes
30	Major shareholders, if available	Yes
31	External Agency Rating, if available	Yes
32	Litigations that the firm/promoter involved in	---
33	Market information	---
34	Payments terms	Yes
35	Negative Reporting by Auditors in the Annual Report	No

Note: The Registered Office of the company has been shifted from 4, Fairlie Place, 6^th Floor, Room No. 608, Kolkata – 700001, West Bengal, India to the present address w.e.f. 05.10.2010.

UNSECURED LOAN

Particulars	As on 31.03.2013	As on 31.03.2012
	(Rs. In Million)
SHORT TERM BORROWINGS:
Unsecured loans	22.414	24.271
Total	22.414	24.271

INDEX OF CHARGES

S.NO.	CHARGE ID	DATE OF CHARGE CREATION/MODIFICATION	CHARGE AMOUNT SECURED	CHARGE HOLDER	ADDRESS	SERVICE REQUEST NUMBER (SRN)
1	10461511	17/10/2013	110,000,000.00	STATE BANK OF TRAVANCORE	176 SARAT BOSE ROAD, KOLKATA, West Bengal - 700029  , INDIA	B90049875

FIXED ASSETS

• Land and Building
• Furniture’s and Fixtures
• Office Equipment
• Computer
• Vehicles

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 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. 65.48
UK Pound	1	Rs. 101.06
Euro	1	Rs. 72.22

INFORMATION DETAILS

Information Gathered by :	NYA
Analysis Done by :	RAS
Report Prepared by :	SYL

SCORE & RATING EXPLANATIONS

SCORE FACTORS	RANGE	POINTS
HISTORY	1~10	2
PAID-UP CAPITAL	1~10	2
OPERATING SCALE	1~10	2
FINANCIAL CONDITION
--BUSINESS SCALE	1~10	2
--PROFITABILITY	1~10	2
--LIQUIDITY	1~10	2
--LEVERAGE	1~10	2
--RESERVES	1~10	2
--CREDIT LINES	1~10	2
--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
DEFAULTER
--RBI	YES/NO	NO
--EPF	YES/NO	NO
TOTAL		18

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.