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Baroda Electric Meters Ltd. Notes to Accounts
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You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (Rs.) - P/BV - Book Value (Rs.) -
52 Week High/Low (Rs.) - FV/ML - P/E(X) -
Bookclosure - EPS (Rs.) - Div Yield (%) -
Year End :2000-03 

As at      As at
 Particulars                                                                           31.3.2000   31.3.1999
                                                                                                    Rupees      Rupees
NOTES FORMING PART OF ACCOUNT

1. Contingent Liabilities not provided for :

(a) On account of guarantee given by the Bank 69,50,056 48,94,925

(b) Claims not acknowledged as debts
by the company in respect of                                             Not       Not
claims by some ex-employee's.
(c) The company has received show cause notice from Central Excise Department. However, the Company is legally advised that such demands being time barred and not tenable, provision for the same is not required at this state, till disposal of the same in appeal. 9,500 52,358

(d) In respect of Income Tax demands raised by Income Tax Authorities for earlier Assessment year for which the company has preferred appeal. 13,446 1,35,349

(e) Demand for sales tax which is 6,30,200 Nil disputed by the company and against which appeal is preferred.

2. Under Windfarm Project the company has opted for Sales Tax deferment benefit of Rs.58,40,087/- Balance of Sales Tax deferment is shown under Unsecured Loans. Third instalment due for payment in 2000-2001 is Rs.9,73,348/-.

3. In the opinion of the Board, the Current Assets, Loans and Advances are approximately of the value stated therein if realised in the ordinary course of Business. Provisions for all known liabilities have been made in the Accounts.

4. Doubtful sundry debtors over six months old amounting to Rs.3,74,133/- are being persued by the company. In the opinion of the management they are considered recoverable and hence, no provision is considered at this stage.

5. As per the acturial valuation by L.I.C. of India the gratuity liability as on 31-03-2000 comes to Rs.1,08,59,388/- whereas the company's fund with L.I.C. of India is Rs.52,96,019/-. The company intends to recover the shortfall of Rs.55,63,369/- by paying annual premiums in future years.

6. Sundry creditors in schedule 11 to the accounts includes (i) Rs. 17,09,420/- due to Small Scale Industrial undertaking (iii) Rs.70,87,277/- due to other creditors. The disclosure is based on the information available with the company regarding the status of suppliers under the "Industries (Development and Regulation) Act, 1951. Names of Small Industrial undertakings to whom an amount of Rs. 1.00 lacs or more way payable and outstanding for more than 30 days are as under :

Efficient Fastener Manufacture

Shethia Electronic Components

Ratlam Electro Magnetic Ltd.

Mahalaxmi Chemicals

Precision Industrial Products

7. Excise Duty payable on unsold stock of finished goods is consistently accounted for on the clearance of goods from the factory. The amount of excise duty payable on unsold stock of finished goods not cleared from the factory as at 31.3.2000 is estimated at Rs.9,13,574/- (P.Y.Rs.1,24,414/-). Non-provision of this liability will not affect the loss for the year.


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