Page 174 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED

(c) According to information and explanation given the meaning of sections 73 to 76 of the Companies
to us, the records examined by us and based on Act and the relevant rules made thereunder.
examination of the documents provided to us.
(vi) The maintenance of the cost records under the sub-
There is no loan given falling due during the year, section (1) of section 148 of the Companies Act,
which has renewed or extended or fresh loans
2013 has not been applicable to company. Hence
given to settle the overdue of existing loans
clause 3(vi) of the Companies (Auditors Report)
given to the same party, hence sub-clause (iii) Order 2020 no applicable to the Company.
of the Companie (Auditor Repor Order,
2020 is not applicable to the company. (vii)According to the information and explanations given
to us, in respect of Statutory Dues.
(d) According to information and explanation given
to us, the records examined by us and based (a) Undisputed Statutory dues including employees’
on examination of the documents provided to state insurance, income tax, sales tax, service
us. the company has not given any loans either tax, goods and services tax, duty of customs,
repayable on demand or without specifying any duty of excise, value added tax, cess and others
terms or period of repayment, hence sub-clause as applicable have generally been regularly
(iii) (d) of the Companies (Auditors Report) deposited with the appropriate authorities
Order, 2020 no applicable to the company. except for few delays in depositing TDS. There
are no undisputed amounts payable in respect
(iv) In our opinion and according to the information
st
of aforesaid dues outstanding as at 31 March
and explanations given to us, the Company has not
2025 for a period of more than six months
granted of loans, making investments and providing
from the date they became payable except TDS
guarantees and securities covered under section payable amounting to Rs 45.17 lakhs.
185 and section 186 of the Companies Act, 2013
Hence Reporting under this para is not applicable. (b) According to information and explanation given
to us, there are no dues of GST, Provident fund,
(v) Based on our examination of records and according
Employees State Insurance, Income Tax, Sales
to the information and explanations given to us,
Tax, Service Tax, duty of Customs, duty of Excise,
the Company has not accepted any deposits or
Value Added Tax, Cess and other statutory dues
amounts which are deemed to be deposits within
to the appropriate authorities during the year
except for the following.

171 Annual Report 2024-25