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NOTES TO ACCOUNTS

Bhagawati Gas Ltd.

You can view the entire text of Notes to accounts of the company for the latest year
Market Cap. (₹) 3.88 Cr. P/BV 0.28 Book Value (₹) 8.32
52 Week High/Low (₹) 2/1 FV/ML 10/1 P/E(X) 0.00
Bookclosure 30/09/2017 EPS (₹) 0.00 Div Yield (%) 0.00
Year End :2014-03 
(Figures in Rs.) 1. Contingent liabilities not provided for:

                                            For the           For the
                                            Year              Year
                                            Ended             Ended
Particulars                                 March 31,         March
                                            2014              31,2013

Counter                                     10,000            10,000

Guarantee given
to bankers for
guarantees
issued by the
banker (Net of
margins)
Security                                    23,083,887        23,083,887
provided against amount withdrawn from the Hon'ble High Court.(refer note 26)

2. The company had, in an earlier year, won an arbitration award in respect of an amount aggregating to Rs. 23,083,887 recoverable from Hindustan Copper Limited (HCL) along with interest. The Additional District Judge, Khetri, Rajasthan has dismissed the appeal filed by HCL against the arbitration award and passed an order for decree. The HCL has preferred an appeal against the said order in the High Court of Judicature for Rajasthan at Jaipur bench, Jaipur. The Hon'ble High Court have admitted HCL's appeal and granted interim stay and directed HCL to deposit the award amount of Rs. 23,083,887. The Honorable Supreme Court on an appeal of HCL had modified the award and the company was permitted to withdraw the said amount by furnishing security to the satisfaction of the Court. The company has withdrawn the money by furnishing the said Security. The case is pending in the High Court of Rajasthan.

3. An arbitration award in respect of an amount aggregating to Rs. 68,820,333 with interest thereon, claimed from HCL is passed by the arbitral tribunal in favour of the company. Hindustan Copper Limited (HCL) has preferred an appeal under Section 34 of The Arbitration and Conciliation Act, 1996 against the award in the court of the District Judge, Jhunjhunu. The case is being heard by the court as per procedure.

4. Trade Receivable aggregating to Rs. 57,731,233 and other Receivable Rs. 81,920,827 are overdue for recovery. The management is hopeful of recovering the amount in due course of time and therefore provision there against is not considered necessary.

5. Advances of Rs. 7,218,468 (7,323,468) are considered doubtful of recovery. The management is hopeful of recovering the amount in due course of time and therefore provision there against is not considered necessary.

6. The company has given interest free loan aggregating to Rs. 17,964,928 as at March 31, 2014 to a borrower company. The borrower company had given a proposal to the Company to convert its borrowings into Equity. The company is still in the process of finalization/ acceptance of the proposal.

7. During the year, Long term gas supply agreement with the customer has expired. The company is negotiating to extend the same as the customer was not able to purchase minimum guaranteed quantity as per the agreement and their plant remained closed. The restoration of operation of the company dependent upon the extension of the supply agreement.

8. There are no dues of micro, small and medium enterprises. The information required to be disclosed under the Micro, Small and Medium Enterprises Development Act, 2006 has been determined to the extent such parties have been identified on the basis to information available with the company.

9. Related Party Disclosure: List of related parties

Relationship Name of the related party

Parties under common control Bhagawati International Limited

Bhagawati Combat Systems Limited Lavino Portfolios Private Limited Kamakshi Bricon Private Limited Flow Tech Hotels Private Limited

Key management personnel r. Rakesh S. Bhardwaj (Managing Director)

and their relatives

Mrs. Shachi Bhardwaj (Relative of Managing

Director)

Mr. Vivek Sharma (Whole Time Director)

10. Balance due to/ from various parties are subject to confirmations/ reconciliations thereof. Management does not consider any adjustment on completion of reconciliation/ confirmation.

11. Employee Benefits

The following table sets out the status of the gratuity plan and leave encashment and the amounts recognized in the Company's financial statements as at March 31, 2014.

12. Figures of previous years have been regrouped or rearranged wherever found necessary. As per our report of even date attached.

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