a) Terms / right attached to equity shares
 
 The Company has only one class of equity shares having a par value of
 Rs. 10/- per share.  Each holder of equity shares is entitled for one
 vote per share. The distribution will be in proportion to the number of
 equity shares held by the shareholders.
 
 1 Related Parties Disclosure
 
 As per Accounting Standard (AS) 18 Related Party Disclosure issued by
 the Institute of Chartered Accountants of India, the list of Related
 Parties as defined in the Accounting Standards are given below.
 
 a) List of Related parties and relationships:
 
 Key Managerial Personnel
 
 -Ketan Gandhi Director
 
 -Narayan Prajapati Director
 
 -Yashdeep Jajpura Director
 
 -Gunjan Choudhary Director
 
 b) No transactions were entered into with related parties during the
 year.
 
 2 Earning Per Share
 
 Earning per share is calculated on the basis of Accounting Standard
 AS-20 Earning Per Share issued by the Institute of Chartered
 Accountants of India.