23 The contingent liabilities not provided for:

(a) Guarantees issued by the bank on behalf of the company Rs.0.04 Cr. (Previous year Rs.0.04 Cr.)

(b) The Company has given Corporate Guarantees for Loan taken by subsidiary Companies & Associate Concern, from banks, of Rs. 189.61 Cr.( P.Y. Rs. 90.16 Cr.) ( Loan outstanding as on 31-03-2024, Rs.58.67 Cr. ( P.Y. Rs. 42.58 Cr.) )

24 Employee Benefits:

(a) The Liabilities for Gratuity & leave encashment is neither ascertained nor provided by the Company.

(b) Total Capital of the partners as on 31-03-2024 Rs. 73.24 Lakhs

(c) Share of Profit/Loss in the partnership firm Prakash Power of Rs. 2.20 Lakhs Shown under the head "Other Income" in the statement of Profit and Loss account.

26 The company has taken on operating lease certain assets. The total lease rent paid on the same amounting to Rs. 1,80,000/-(Previous year Rs.1,80,000/-) is included under the head Guest House Rent & Office Rent. The minimum future lease rentals payable in respect thereof are as follows:

30 Other Statutory Information

(i) The Company do not have any Benami Property, where any proceeding has been initiated or pending against the Company for holding Benami property.

(ii) The Company do not have any transactions with Companies Struck off.

(iii) The Company do not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(iv) The Company have not traded or invested in Crypto currency or Virtual Currency during the year.

(v) The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall: directly or indirectly lend or invest In other persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(vi) The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall: (a) directly or indirectly lend or Invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or (b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company do not have any such transaction which is not recorded in the books of accounts and that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961)

(viii) The Company holds all the Title deeds of immovable property in its name.

(ix) there is no Scheme of Arrangements approved by the Competent Authority in terms of sections 230 to 237 of the Companies Act, 2013.

(x) The Company is not declared as willful defaulter by any bank or financial Institution or other lender.

(xi) There is Rs. 26.59 Lakhs Capital Work in Progress as on 31.03.2024 and Rs. Nil Capital Work in Progress as on 31.03.2023

31 Previous Year's figures have been regrouped, rearranged and reclassified whenever necessary.