1. Preliminary expenses have been amortised as per section 35D of the
 Income Tax Act, 1961.
 
 2. Provision for Gratuity has not been made since none of the employees
 have completed five years period of service.
 
 3. Sundry Creditors include Rs. 196.50 Lacs of Unpaid Dividend relating
 to the earlier years.
 
 4. Contingent Liabilities not provided for :
 
 A. Claims against the Company not acknowledged as debts : NIL
 
 B. Estimated Amounts of contracts remaining to be executed and not
 provided for : NIL
 
 5. Details for Secured Loans :
 
 Term loans are secured by first charge on land, buildings, and plant &
 machinery and Working Capital Loans are secured by first charges on
 stock and book debts and second charge on land, buildings, and Plant &
 Machinery.
 
 6. The Balance of Sundry Debtors, Sundry Creditors and Loans & Advances
 are subject to confirmation and reconciliation.
 
 7. Figures for the previous period have been regrouped wherever
 necessary.