S.JAYKISHAN CHARTERED ACCOUNTANTS

PROFILE

www.sjaykishan.com

EXECUTIVE SUMMARY

S. JAYKISHAN is a partnership firm of Chartered Accountants, with a reputable track

record of over 37 years. It is the endeavor of the firm to provide, under one roof, services in

the fields of Accounting, Statutory/ Internal/ Investigative Audits, Taxation, International

Taxation, Company Law Matters and Management Consultancy, Matters relating to FEMA,

Mergers and Acquisitions etc.

The firm is backed by an experienced team of professionals who are specialized in the

matters relating to Audit, Company Law, Industrial & Financial Consultancy, Income Tax

and other direct and indirect taxes. Besides, the firm retains the services of experts from

time to time to cater to the specific needs of the clients.

Our Present Status: (1) Firm Registration Number: 309005E

(2) CAG Empanelment Number: CA0317

(3) Unique Code Number: 071008

(4) Date of Establishment: 22.10.1976

(5) Number of Partners – 18

(6) The firm is equipped with a team of young experienced energetic staff and is

competent to conduct audit under Generally Accepted Accounting Standards (GAAS)

and Generally Accepted Accounting Principles (GAAP).

.

Type of Staff No.

Experience

Qualified CA 6 2 to 7 years

Semi Qualified/ Article Assistants

90 2 to 5 years Serving their article period

Other Professional Associates

2 1 to 10 years

Clerical/Office Staff 20 2 to 20 years

INTRODUCTION TO THE FIRM

S. JAYKISHAN, a partnership firm of Chartered Accountants, was set up in the year 1976

at Kolkata, India. With considerable increase in the volume and variety of customer service,

the Firm expanded its base with induction of new partners having expertise in different

disciplines. Head office of the Firm, being a sophisticated, spacious and centrally air-

conditioned workplace is situated in posh area of the city. At present we have eighteen

partners in the Firm in addition to a strong back up team of quality professionals, to cater

to the various needs of our clients and work towards delivering exceptional value by

contributing to their success.

Our professionals help clients in coping with the latest changes and work alongside with

them to implement solutions. A down-to-earth pragmatic approach to work and the ability to

see projects through to implementation are the hallmarks of an S. Jaykishan professional.

S. Jaykishan’s knowhow and experience in specific industries is embodied in industry

specialists in the firm. The firm has a panel of experts in different professions like legal

practitioners, chartered engineers, foreign exchange experts, management and HR

consultants, company secretaries and indirect taxation experts etc, whose services are

taken by the firm for best rendition of clientele services. These specialists bring their

specialist knowledge and experience to all engagements in the firm in their area of

specialization.

INDUSTRY GROUPS

S. Jaykishan, Chartered Accountants has acquired in depth exposure in the following

industries through years of quality services to its clientele. These include,

♦ Agriculture

♦ Banks

♦ Financial Institutions

♦ Non-banking Financial Companies

♦ Insurance

♦ Telecom Industries

♦ Petroleum Oil Refinery

♦ Edible Oil – Extraction & Refinery and Vegetable

♦ Iron & Steel

♦ Coal

♦ Cold Storage

♦ Export

♦ Fertiliser

♦ Jute

♦ Power Plant

♦ Forest & Plantation Development Corporations

♦ Insecticides

♦ Shipping

♦ Domestic Durables & Engineering

♦ Plastic Pipes & Woven Sacks

♦ Shipping Agency & Cargo Handling

♦ Tea

♦ Tea Marketing

♦ Textiles

♦ Hotels, Tours & Travels

♦ Ferro Alloys

♦ Transport

♦ Investment

♦ Construction

♦ Real Estate

♦ Foam & Mattresses

♦ Industrial Chemicals

♦ Railway Equipments

OUR SERVICES

With a reputable track record of more than 37 years, our activities range from conducting

Statutory/ Internal/ Investigative Audits to providing accounting solutions, Tax Compliance

and Advisory Work to Corporate Finance, Legal Consultancy on Company law matters to

Management Consulting and Information Systems Assurance, matters relating to FEMA,

Mergers and Acquisitions, valuation, etc.

Audit & Accounting Services Audit and accounting services are directed towards supporting stakeholders such as

lenders and investors. We offer the following accounting and auditing services,

Statutory Audit

Internal Audit

Concurrent Audit

Tax Audit

Special Audit of N.B.F.C (Under R.B.I)

Special Audit under I T Act

Revenue Audit

Inspection Audit

Stock Audit

Income and Expenditure Audit

Management Audit

Systems Audit

Back Office Accounting

Preparation of Fixed Asset Register with codification

Preparation of Annual Accounts

Preparation of Accounting manual.

Tax Compliance and Advisory

S.Jaykishan’s tax services have long been recognized as being progressive tax

consultancy practice nationwide. The Firm has been able to cut a niche in the area of

taxation services. Our Tax advisors provide advice on all aspects of taxation, Indian &

International. Briefly,

Domestic Taxation Services, which cover direct as well as indirect tax advisory, as

well as compliance work.

Expatriate tax management is another service we offer with a dedicated team

specialised in this area which works innovatively to help you minimize tax outflows.

Advance Planning advice at the corporate level to minimize future taxes and

evaluate the tax effects of major business decisions is the value addition provided by

this team.

The team also provides Tax Due Diligence Services.

Handling of Search & Seizure matters.

Transfer Pricing and International Taxation.

Representation before various Income Tax Authorities such as Commissioners of

Income Tax, Commissioners (Appeals), Income Tax Appellate Tribunals, Settlement

Commission, Central; Board of Direct Taxes etc.

Special Audits under Income Tax Act.

Registered e-Return Intermediary authorised by NSDL to accept income-tax

returns online.

Registered Certified Filing Centre (CFC) authorized by The Ministry of

Company Affairs to provide all services relating to ROC offices on-line in e-

Governance mode.

Legal Consultancy Services

We offer a number of Legal Consultancy Services in the areas of Companies Act, SEBI,

Service Tax, Foreign Exchange Management Act and other mercantile and commercial

statutes. These include:

Advise on Corporate Law Matters

Representation before Registrar of Companies & Company Law Board

Maintenance of Statutory Records under Companies Act

Advise on matters pertaining to SEBI

Advise on matters pertaining to Service Tax

Advise on matters pertaining to FEMA and Foreign Exchange

Drafting of Deeds and Agreements

Management Consultancy Services

Our trained and talented consultants offer an extensive range of Management Consultancy

Services to our clients that include:

Techno-Economic Feasibility Study

Computerization System Study & Implementation

Study of Materials Management

Preparation of Accounts and Finance Manual

Preparation of Budget and MIS Manual

Preparation of Stores and Shipping Manual

Due Diligence Review

Company Incorporation

Loan Syndication

Valuation of Business and Shares

Brand Valuation

Functional and Operational System Study

Designing of Documentation Flow Pattern

Investment Portfolio Design

Merger and Demerger Schemes

Corporate Acquisitions

Preparation of Project Report

Preparation of revival scheme for sick but potential units.

Formation of Limited Liability Partnerships

DETAILS OF MAJOR ASSIGNMENTS

PSU ASSIGNMENTS UNDERTAKEN

a) Banks & Financial Institutions

• Central Statutory Audit of State Bank of India (presently), Dena Bank,

Allahabad Bank, United Bank of India and Industrial Investment Bank

of India.

• Conducted statutory branch audit of several extra large and very large

Branches of various banks like Industrial Finance Branches Overseas

Branches of Canara Bank, State Bank of India etc.

• Inspection, Revenue and Concurrent Audit of Punjab National Bank,

State Bank of India, Union Bank of India, Vijaya Bank, Allahabad Bank,

Bank of Baroda, Dena Bank, RBI, Central Office (Mumbai), Bank of

Maharashtra, United Bank of India.

• Tax Consultants for ALL BANK FINANCE LTD.

• Several Stock Audit assignments allotted by various nationalized banks,

Some of such assignment like Stock Audit of Assam Brook Ltd (Allotted by

Allahabad Bank)., SWIL (Copper division, Gujarat) (Allotted by Allahabad

Bank)., Dum Dum Metalloy Ltd. (Allotted by Allahabad Bank)., Magma

Leasing (Allotted by Allahabad Bank) , Gallop Granite Ltd (Allotted by

O.B.C), Shyama Cast Ltd, (Allotted by O.B.C),Ratan Steel Ltd, (Allotted by

O.B.C), Rassco Steel Ltd(Allotted by O.B.C),, Bansal Rice Oil Ltd, (Allotted

by O.B.C), KB Motor Ltd(Allotted by O.B.C),, Crystal Cables Ltd (Allotted by

Bank of Baroda), Srei Infrastructure Finance Ltd(Allotted by Allahabad

Bank)., Eastern Silk (Allotted by Allahabad Bank). etc.

• Credit Audit: Credit Audit of Adhunik Metallics Ltd and Magma Fincorp Ltd

allotted by Bank of Maharashtra.

• Conducted Special Audit of large Non-Banking Finance Companies under

Section 45MA (3) of RBI (Amendment) Act, 1997 in terms of appointment

given by RBI.

• Audit of D.P. Activities of Allahabad Bank.

b) Statutory audits and other Assignments of Public Sector Undertakings

• Statutory Audit of Bharat Sanchar Nigam Ltd (BSNL), Food Corporation of

India, Eastern Coal Fields Ltd. Andaman & Nicobar Island Forest and

Plantation Development Corp., Hindustan Steel Works Construction

Ltd.(HSCL), IISCO etc.

• Statutory Audit of Eastern Coal Fields Ltd. for 6 years covering more than

100 collieries & several Area offices of the said company.

• Statutory Audit of Steel Authority of India (SAIL)

• Statutory Auditor of Indian Oil Corporation Ltd of its Haldia and

Bongaigoan Refineries.

• Preparation of computerized Asset Ledger and codification of movable

assets of Bongaigoan Refinary & Petrochemicals Ltd.

• Assignment of physical verification of store & spare parts and reconciliation

of the records of Material Management Department with the financial

records of Bongaigoan Refinary & Petrochemicals Ltd., Hindustan Fertilizer

Corporation Ltd.(Durgapur, Haldia & Barauni Units)

• Computerization of Bin cards, physical verification of store & spare parts

and reconciliation of the records of Material Management Department with

the financial records of National Aluminum Company Ltd (Damanjodi,

Orrisa)(Both Mines & Refinery)

• Audit of Divisional Offices of United India Insurance Co., New India

Insurance Co. etc.

• Internal Audit of Hindustan Fertilizer Corporation Ltd., Hindustan

Insecticides Ltd. (Eastern India Office).

• Internal Audit of NTPC, 2005-06 & 2006-07

• Grid Corporation of Orissa Ltd.

• Orissa Rural Housing Development Corp. Ltd.

• Orissa Small Industries Corporation Ltd.

• Mahanadi Coalfields Ltd. (Unit of Coal India Ltd.)

• “Internal audit” of VIDESH SANCHAR NIGAM LIMITED for Eastern India

Region for the Financial Year 1999-2000.

DIRECT TAXATION MATTERS

• The firm looks after Income Tax Assignments of various Categories of

assesses, which include Individuals, HUFs, Partnership Firms, Corporate

Bodies, Charitable Institutions.

• The firm has wide experience in representing before various Income Tax

Authorities such as Commissioners of Income Tax, Commissioners

(Appeals), Income Tax Appellate Tribunal and also before Settlement

Commission and Central Board of Direct Taxes, North Block, New Delhi.

• The firm is regularly handling Search & Seizure matters and is efficiently

rendering services to various Groups. In addition to this, the firm has

handled International Taxation and Transfer Pricing matters of the clients.

• The Partners of the firm are also empanelled as “Special Auditors” under

the Income Tax Act by the Chief Commissioner of Income Tax, West

Bengal.

• In respect of Indirect Taxes like Excise Duty, Custom Duty, Sales Tax etc.,

we have necessary consortium arrangements with leading practitioners.

• The firm is handling Taxation matters of Apeejay Surrendra Group, SKP

Group, Polar Group, Mani Group, Ashika Sarees Group, Impex Group,

Globesyn Technologies Ltd., Cheviot Group, etc.

• Due Diligence of Tax Assessments of various clients (including for Bank of

Maharashtra)

MANAGEMENT CONSULTANCY ASSIGNMENTS

• Instrumental in execution of the Power Purchase Agreement with West Bengal

State Electricity Board on behalf of Nippon Power Ltd. and actively involved in

the preparation of Project Report and represented NIPPON POWER LTD. in

obtaining financial assistance from IREDA for setting up 3 MW Power Plant in

Darjeeling of West Bengal.

• Preparation of Stores and Shipping Manual for Bongaigaon Refinery and

Petrochemicals (B.R.P.L.)

• Preparation of Techno-Economical Feasibility Reports and loan syndication.

• Preparation of Accounting Manual for M/s A.J.Finance (P) Ltd.

• Consultancy in IPO’s and Listings. (Impex Ferotech Ltd., Vikash Metal & Power

Ltd., Rohit Ferro Tech Ltd)

• System analysis and Study.

• Valuation of business and shares, also brand valuation.

• Formulations of Schemes of Merger, Demerger and other acquisitions and

representing before the authorities relating thereto.

INVESTIGATION ASSIGNMENT

• Investigation of SREI INFRASTUCTURE LTD allotted by Leader of

the consortium of Banks, Allahabad Bank.

COMPUTER CONSULTANCY AND SYSTEM IMPLEMENTATION AND

OTHER IT ENABLED SERVICES

The firm has undertaken various jobs in providing consultancy in the field of

computerization, system study and systems implementation. Besides, the firm is working

with computers under LAN with latest Softwares and utilities and the staffs as well as the

Article Clerks are imparted on hand Training to work under computerized environment.

DUE DILIGENCE, IDEA VALIDATION AND FEASIBILITY STUDIES

Our services under the captioned subject include a broad market scan and industry

analysis to understand the market trends, perceptions and consumer preferences. An

analysis of competition is performed to develop required price points. Discussions with

industry experts are conducted and their views and opinions are considered in line with the

proposed ideas of our clients. An internal analysis of the company is done to understand

the Strengths and weaknesses in the group for achieving the pre-defined goals. Our reports

also include projection of revenue and cost at a proper discounting factor to understand

project viability.

OUR KEY PERSONNEL

Mr. B. K. NEWATIA, B.Com.(Hons), F.C.A.

After passing the C.A. Final Examination in November 1975 with 5th rank in India (1st

in eastern region) he joined the firm as partner in the year 1979. He is practising

Chartered Accountancy since 1977 and has handled various assignments during his

professional career, which include Statutory Audits, Internal Audits, Taxation,

Management and Systems Audits, Bank Audits, Financial and Tax Planning/

Structuring, Company Law matters and preparation of techno-economic feasibility

reports and CMA Data.

Mr. SUNIRMAL CHATTERJEE, B.Sc., F.C.A.

Prior to switching over to practice as partner of the firm in the year 1981, served in

reputed public and private sector organizations for 7 years. Presently, besides looking

after Management Consultancy Assignments of the firm, he handles audit of Public

Sector Undertakings including Central Statutory Audits and other assignments of

banks, financial institutions, NBFCs, etc. He is also handling audits and taxation work

for the private sector companies, firms and individuals, etc. He was nominated

Chairman of the Task Force of the Institutes of Chartered Accountants of India for West

Bengal in the year 1998-99.

Mr. MANISH TIWARI, B.Com., F.C.A.

An apprentice of the firm qualified in 2001 and worked as qualified assistant before

joining as partner of the firm. He handles assignments for cross-border taxation as well

as national taxation He handles assignments for consultancy and representation before

various income-tax authorities all over India such as Commissioners of Income-Tax,

Commissioners (Appeals), Settlement Commission, Central Board of Direct Taxes and

before Honorable Income-tax Appellate Tribunals. He is rated as one of the

acknowledged expert in the field of Search and Seizure and Survey proceedings under

Income Tax Act. He has solved various intricate and complex cases of Income Tax with

great professional finesse and highest professional competence.

Mr. SANTOSH. K. KEDIA, B Com (Hons.), F.C.A.

He has been in continuous practice since 1977 after passing his C.A. Final

Examination. Joined the firm as partner in 1999. As a practising Chartered Accountant,

he has handled assignments relating to audit and accounting of various companies,

firms, banks, and other organizations in Private Sector & also their company law and

tax matters.

Mr. RAKESH KUMAR DHANIWALA, B.Com, F.C.A., I.S.A.(ICAI)

Chartered Accountant, ISA qualified with twelve years of experience in finance and

taxation having specialization in Income Tax, Wealth Tax, etc. Appeared on behalf of

clients in assessment proceedings. He has worked at a senior position in Tea Industry

with independent charge over all-important functions e.g. Finance, Garden Accounts,

Budgeting, Inventory Control, Capital Budgeting, Costing, Variance Analysis, Working

Capital Management, Term Loan, etc. He has successfully bid for one Sugar Mill of

UPSSC Ltd., Lucknow for his employer including dealing with senior officials of U.P.

State Government.

Mr. YOGESH GUPTA, B.Com.(Hons.), F.C.A.

Joined the firm in May’2000 as qualified assistant and promoted as partner from 2001.

He handles assignments of the firm relating to audit of companies, firms, banks and

specially Company Law, financial due diligence, idea validation & project feasibility

reports, mergers and acquisitions.

Mr. VIVEK NEWATIA, B.Com.(Hons), B.Sc. Management, F.C.A., C.I.S.A., I.S.A.

(ICAI),

An apprentice of the firm worked as qualified assistant before joining as a partner in

October’2003. He has also completed Diploma in Economics and B.Sc. in Management

from the University of London (Lead College: London School of Economics). Currently

he is handling assignments relating to statutory audit, International Taxation, FEMA,

system audits and consultancy in ERP implementation for various clients. He has also

successfully completed certificate courses of ICAI on Valuation, International Taxation

& IFRS. He is presently member of International Tax Committee of the Institute of

Chartered Accountants of India and is on Panel of Experts for Transfer Pricing.

Mrs. DIVYAA NEWATIA, B.Com.(Hons.),F.C.A., I.S.A. (ICAI)

Became a Chartered Accountant in the year 2003 and joined the firm in 2004. She has

adequate experience of handling statutory, internal and other audits with computer-

aided-audit techniques (CAAT).

Mr. RITESH AGARWAL, B.Com., F.C.A., I.S.A.(ICAI)

Became a Chartered Accountant in the year 2003 and joined the firm in 2004. He

handles assignments of the firm relating to statutory, concurrent and internal audit,

inspection, etc. of companies, banks and financial institutions.

Mr. SAURENDRA NATH DATTA, M.Com, F.C.A.

He is member of the ICAI since 1974.He retired as Deputy General Manager of

Hindustan Steel Construction Limited, and joined as a partner in the firm in 2004. He

handles assignments of the firm relating to statutory, concurrent and internal audit,

inspection, etc. of companies, banks and financial institutions.

Mr. TIMIR BARAN HAZRA, B.Sc., L.L.B., F.C.A.

Started his career in service and worked in multifarious capacities for 22 years.

Thereafter, he switched over to profession and conducted statutory audits of financial

institutions like L.I.C. and various Govt. undertakings like Food Corporation of India,

SAIL, etc. He has handled many audit assignments under his own proprietorship firm

and has vast experience in taxation, legal, income tax, sales tax, company law matters.

Mr. Hazra merged with S. Jaykishan in the year 2005.

Mr. BINOD KUMAR KHAITAN, B.Com, F.C.A.

A Chartered Accountant with fifteen years of experience in the profession. He has

extensive knowledge on SEBI related matters and audit of Public Sector Undertakings,

Banks and other Institutions. He has experience in Accounting packages like Tally,

FACT, EX. with extensive involvement in implementation of ERP Package named

Platinum.

Mr. SHRI RAM CHAUDHARY, B.Com, F.C.A.

A Chartered Accountant with experience in Tea, Jute, Soap and detergents Industry.

He has wide experience in audit of Banks and Financial Institutions, mergers and

demergers. He also has experience as advisor/director in Electrical Transformers &

Industrial gases.

Mr. GOBINDA CHANDRA CHAKRABARTI, M.Com, F.C.A.

He is in the profession for more than 22 years and has wide experience in the Tea

Industry. He also has experience in Legal matters.

Mr. NEMAI GORAI, B.Com., F.C.A., AICWA

Prior to switching over to practice as partner of M/s SPP Associates, he served in

reputed private sector organizations for 7 years. Presently, besides looking after

Management Consultancy Assignments of the firm, he handles Concurrent audits of

Reserve Bank of India and other Banks at Mumbai and international assignments of the

Firm. He is also handling audits and taxation work for the private sector companies,

firms and individuals.

Ms. KASTURI CHATTOPADHYA., M.COM., A.I.C.W.A. A.C.A.

She joined the firm in the year 2005 as Audit Manager and was inducted as a partner in

the year 2009. She has adequate experience of handling statutory, internal and other

audits.

Mr. CHIRAG AGARWAL., B.Com ( Hons), A.C.A. C.S.

He joined the firm in the year 2011 as Audit Manager and was inducted as a partner in

June’ 2013. He has adequate experience of handling statutory, internal and other

audits.

Mr. JAISHANKAR JAIPURIAR., B.Com (Hons), F.C.A.

Started practice as a professional Chartered Accountants in the year 1989. He joined

our firm in the year 2014 as partner and has handled various assignments during his

professional career, which include Statutory Audits, Internal Audits, Taxation,

Management and Systems Audits, Bank Audits, Financial and Tax Planning/

Structuring, Company Law matters.

OUR OFFICES

HEAD OFFICE:

(KOLKATA)

12, Ho Chi Minh Sarani, Suite No. 2D, 2E & 2F Kolkata: 700071. Phone No: (033) 4003-5801, Fax No. : (033) 4003-5832

KOLKATA

BRANCH OFFICE:

14/3, Chhatawala Lane, 2nd Floor, Kolkata: 700012. Phone No: (033) 2236-0175

KOLKATA

BRANCH OFFICE:

KOLKATA

BRANCH OFFICE:

1A, Grant Lane , 2nd Floor, Room No. 206 Kolkata – 700012. Phone No: (033) 2236-6589/ 4650 33, Chittaranjan Avenue, 1st floor Kolkata- 700 012 Phone (033) 3912-7206

MUMBAI

BRANCH OFFICE:

RANCHI

BRANCH OFFICE

D-618, Vashi Plaza, 4th Floor Sector – 17, Vashi, Navi – Mumbai – 400 705 Phone No: (022) 2780-0825/ 39120825 C-218, Road No.2, Ashok Nagar, Ranchi- 834 002, Jharkhand Phone No. 0651-241237

Website: www.sjaykishan.com Contact us: info@sjaykishan.com

LIST OF MAJOR CLIENTS

A) STATUTORY AUDITS

STATE BANK OF INDIA- CENTRAL STATUTORY AUDIT (2012-13, 2013-14) DENA BANK – CENTRAL STATUTORY AUDIT (2003-04 to 2006-07)

ALLAHABAD BANK- CENTRAL STATUTORY AUDIT (1990-91 to 1993-94) UNITED BANK OF INDIA- CENTRAL STATUTORY AUDIT (1997-98 to 1999-2000) BHARAT SANCHAR NIGAM LIMITED, KOLKATA ( 2010-11) BHARAT SANCHAR NIGAM LIMITED, KOLKATA (2013-14) INDIAN OIL CORPORATION LIMITED, Haldia & Bongaigaon Refinery (2011 to 2014)

STEEL AUTHORITY OF INDIA LTD.- CMO & SHIPPING/TRANSPORT(2007-08 to 2009-10)

NATIONAL RESOURCES DEVELOPMENT CORPN. LTD. ( ROYAL BHUTAN ) DUNGSAM CEMENT CORPORATION, (ROYAL BHUTAN)

HINDUSTAN STEELWORKS CONSTRUCTION LTD. (HSCL)

WEST BENGAL STATE MARKETING BOARD , SILIGURI APEEJAY SURENDRA CORPORATE SERVICES (P) LTD. JHARKHAND STATE RURAL DEVELOPMENT AUTHORITY

A. J. FINANCE (P) LTD.

AESTHETIC TECHNOLOGIES (P) LTD.

APEEJAY TEA PANAMA INC.

B. GHOSH & CO. LTD.

BHASKAR TEA & INDUSTRIES LTD.

BINA METAL WAY PVT. LTD.

APEEJAY OXFORD BOOK STORE PVT. LTD.

HOBB INTERNATIONAL PVT. LTD.

HEMRAJ INDUSTRIES (P) LTD.

HOWRAH MILLS COMPANY LIMITED

HIMADRI CHEMICAL & INDUSTRIES LIMITED.

IMPEX METAL & FERRO ALLOYS PVT. LTD.

IMPEX FERRO TECH LTD.

KHOSLA ELECTRONICS (P) LTD.

KIRAN TEA ESTATES (P) LTD.

KRIPA FINANCE & ESTATE PVT. LTD.

MANI COMMERCIAL LTD.

M D A STEEL INDIA P LTD.

MANTORA OIL PRODUCTS LIMITED.

MANTORA AGRO INDUSTRIES LIMITED.

MOTIWALA INDUSTRIES LIMITED

NIPPON POWER LTD.

PARVATI RESOURCES (P) LTD.

PARAMOUNT TEA MARKETING (P) LTD.

PGI DISTRIBUTORS PVT. LTD.

PUSHPANJALI MARKETING PVT. LTD.

MANI SQUARE LTD.

R. B. ENTERPRISES INTERNATIONAL PVT LTD.

ROHIT FERRO TECH PVT LTD.

S R C STEELS PVT. LTD.

PGE LIFESTYLE VENTURES PVT LTD. (CROSSWORD)

SURRENDRA OVERSEAS (PANAMA) .INC

METAL BOX INDIA LTD.

B) INTERNAL AUDITS NATIONAL HOUSING BANK ( Corporate Office at New Delhi & Regional Office at Mumbai

UTI/ Rashbehari-UFC

EASTERN COAL FIELD LTD, Pandaveswar, Jhanjra Unit

LGW LTD.

B. S. N. L.

WEST BENGAL STATE MARKETING BOARD

REI AGRO INDUSTRIES LTD COSCO (INDIA) SHIPPING PVT. LTD.

JAYSHREE TEA & INDUSTRIES LTD.

ALIPURDUAR ENTERPRISES LTD.

SVM CERA TEA BUILD LTD.

GANESHKA KANOI TEA CO. LTD.

MOKALBARI KANOI TEA ESTATE PVT. LTD.

ARAMBAGH HATCHERIES LTD. DARKS” SECURITY CONSULTANT LTD. VISHWA ELECTROTECH LTD.

C) RETAINERSHIPS/ CONSULTANCY APEEJAY GROUP

MANI GROUP

B. GHOSH & CO. LTD.

ASHIKA SAREES

PARAMOUNT TEA MARKETING (P) LTD.

POLAR GROUP

BENGAL TEA & KANCO ENTERPRISES

ZENITH EXPORTS (LOYALKA)

GLOBESYN TECHNOLOGIES LTD.

C.L.MITTAL, VIZAG

PGE GROUP (N.K.PANSARI)