Annual General Meeting - kdhptea.com€¦ · ICICI Bank Limited State Bank of India Citi Bank N.A Cooperatieve Centrale Raiffeisen - Boerenleenbank B.A.(Rabobank) HDFC Bank Limited

KDHP

1

Board of Directors

Percy T Siganporia – Chairman M H Ashraff K VenkataramananK S Srinivasan Shamsher Singh Dogra

thAsharani (Ms.) (from 6 August, 2018)thKaruppayee (Ms.) (up to 5 August, 2018)

thJoyce Premkumar (from 6 August, 2018)thGodwin Prathabkumar (up to 5 August 2018)

K Mathew Abraham – Managing DirectorP M Srikrishnan - Executive Director-Finance & CFO

Manoj P - Secretary

Solicitors and Legal AdvisorsJoseph & Markos, KottayamJoseph & Kuriyan, KochiMenon & Pai, Kochi

AuditorsM/s Deloitte Haskins & Sells LLP.

BankersICICI Bank LimitedState Bank of IndiaCiti Bank N.ACooperatieve Centrale Raiffeisen - Boerenleenbank B.A.(Rabobank)HDFC Bank Limited

Registrars and Share Transfer AgentsTSR Darashaw LimitedMumbai

Registered OfficeDoor No IX/2226,KDHP House, NH-49, Munnar, Devikulam Taluk, Idukki, Kerala – 685612, IndiaTelephone : +91 4868 255 000/999Fax : +91 4868 255 555 E-mail : [email protected] : www.kdhptea.comCIN : U01132KL2005PTC018014

Board Committees

Nomination & Remuneration CommitteeShamsher Singh DograChairman

Percy T SiganporiaM H AshraffK S Srinivasan

Executive CommitteePercy T SiganporiaChairman

M H Ashraff Shamsher Singh DograK S SrinivasanK Mathew AbrahamP M Srikrishnan

Audit CommitteeK Venkataramanan Chairman

M H AshraffShamsher Singh DograShaji K Arackal ( up to 05.08.2017)

Corporate Social Responsibility CommitteeK.S. Srinivasan Chairman

M H AshraffK Mathew Abraham Shaji K Arackal ( up to 05.08.2017)Godwin Prathabkumar(from 28.10.2017)

Stakeholders Relationship CommitteeK VenkataramananChairman

K Mathew AbrahamP M Srikrishnan

Annual General Meetingon Saturday, the 18th August, 2018 at 10.00 a.m

at the High Range School Auditorium, Madupatty Road, Munnar 685 612

Thirteenth Annual Report 2017-18

KANAN DEVAN HILLS PLANTATIONS COMPANY PRIVATE LIMITED

2

Contents Page

Notice & Explanatory Statement 3-9

Directors' Report & Annexures 10-27

Auditors' Report & Annexure 28-33

Balance Sheet 34-35

Statement of Profit & Loss 36

Statement of Changes of Equity 37

Cash Flow Statement 38-39

Notes on Financial Statements 40-76

Statement of Area, Crop & Yield 77

Nomination Form 78

Notice, Director's Report & Auditors'Report Translated in Tamil 79-99

Route Map to the AGM Venue 100

KDHP

3

NOTICE

As Ordinary Business:

1.

2.

3.

As Special Business:

4. Appointment of Employee Directors

To consider and if thought fit to pass, with or without modification, the following resolutions as Ordinary Resolutions:

(a) Appointment of

(b)

st5. Payment of remuneration to Cost Auditors for the financial year ending 31 March 2019

Notice is hereby given that the Thirteenth Annual General Meeting (AGM) of the members of Kanan Devan Hills Plantations thCompany Private Limited will be held on Saturday, the 18 August 2018, at 10.00 a.m. at the Auditorium of High Range School,

Madupatty Road, Munnar 685612, to transact the following business:-

stTo receive, consider and adopt the Audited Financial Statements of the Company for the financial year ended 31 March 2018,

together with the reports of Directors and the Auditors thereon.

To declare a dividend on the equity shares of the Company for the financial year 2017-18.

To appoint a Director in place of Mr. Percy T Siganporia (DIN 00035330), who retires by rotation and being eligible, offers himself for re-appointment.

Ms. Asharani Vijayaraj (DIN 0008143789) as a Director of the Company

“RESOLVED THAT Ms. Asharani Vijayaraj ( 0008143789 who was appointed by the Board of Directors as an Additional thDirector of the Company with effect from 6 August 2018, and who holds office up to the conclusion of this Annual General

Meeting of the Company in terms of Section 161 of the Companies Act, 2013 ('the Act') and Article 11 (f) of Article of

Association of the Company, but who is eligible for appointment and has consented to act as Director of the Company be and is thhereby appointed as a Director of the Company for a period up to 5 August 2019

Appointment of Mr. Joyce Premkumar Jothi Pandiyan (DIN 0008169970) as a Director of the Company

“RESOLVED THAT Mr. Joyce Premkumar Jothi Pandiyan (DIN 0008169970) who was appointed by the Board of Directors as an thAdditional Director of the Company with effect from 6 August 2018, and who holds office up to the conclusion of this Annual

General Meeting of the Company in terms of Section 161 of the Companies Act, 2013 ('the Act') and Article 11 (f) of Article of

Association of the Company, but who is eligible for appointment and has consented to act as Director of the Company be and is thhereby appointed as a Director of the Company for a period up to 5 August 2019 .”

To consider and if thought fit, to pass with or without modification(s), the following resolution as an Ordinary Resolution:

“RESOLVED THAT pursuant to the provisions of Section 148 and other applicable provisions, if any, of the Companies Act 2013

and the Rules framed there under, as amended from time to time, M/s Shome & Banerjee, Cost Accountants (Firm Registration

No.000001) appointed by the Board of Directors of the Company to conduct the audit of the cost records of the Company for stthe financial year ending 31 March 2019 be paid a remuneration of Rs.2,50,000/- plus GST, out of pocket, travelling and staying

expenses, etc.”

th thThe Register of Members of the Company will remain closed from Saturday the 4 August 2018 to Saturday, the 18 August 2018,

both days inclusive.

DIN )

”

Registered Office,

KDHP House,

Munnar.

thDate: 4 July, 2018.

By Order of the Board

(P Manoj)Secretary



4

Notes:

11. The Register of Directors & Key Managerial Persons and their Shareholding maintained under section 170 of the Companies

Act, 2013, will be available for inspection by the members at the AGM.

1. A Statement pursuant to Section 102(1) of the Companies Act, 2013 in respect of the items of business specified in the Notice under Item Nos.4&5 being Special Businesses to be transacted in the meeting is annexed hereto.

st2. The Dividend that may be declared by the Company will be paid on or after 21 August 2018 to those members of the rdCompany, whose names appear on the Register of Members as on 3 August 2018 either by sending physical dividend warrant

or by electronic transfer to those shareholders who have registered the bank details with the Company.

3. A member entitled to attend and vote at the Meeting is entitled to appoint a proxy to attend and vote on a poll in his stead and a proxy need not be a Member of the Company. Proxies, in order to be effective, must be received at the Company's Registered Office not less than 48 hours before the meeting. A person can act as a proxy on behalf of members not exceeding fifty and holding in aggregate not more than ten percent of the total share capital of the Company. A member holding more than ten percent of the total share capital of the Company may appoint a single person as proxy and such person shall not act as a proxy for any other person or shareholder. Proxies submitted on behalf of Limited Companies, Societies, Trusts, etc. must be backed by the appropriate resolution/authority as applicable, issued on behalf of the nominating organization.

4. Corporate Members intending to send their authorized representatives to attend the meeting are requested to send to the Company, a certified copy of the Board Resolution authorizing the representative to attend and vote on behalf at the meeting.

5. Members attending the meeting are requested to bring with them the Attendance Slip and hand it over at the attendance counter at the entrance of the meeting venue.

6 Members are requested to advise any change of address immediately to the Company.

7 Blank Nomination Form is available at the end of the Annual Report for use of the Members in case they have not already

made a nomination for the shares held by them in the Company. Status of Nomination Form submitted by you, if any, is

appearing in the Attendance Slip. Members who have to submit Nomination Forms for the shares held by them in the

Company are requested to do so at the earliest.

8. Pursuant to Section 108 of the Companies Act, 2013 and the rules, notifications and circulars notified there under, electronic

voting (e-voting) facility has been provided. The Company has engaged the services of Central Depository Services (India)

Limited (CDSL) to provide the electronic platform for e-voting in respect of the Resolutions proposed in the Notice.

9. A Member can opt for only one mode of voting i.e. either through remote e-voting or by ballot at the venue of the meeting.

The members who have not cast the vote through remote-evoting can exercise their voting through ballot at the venue of the

meeting. The members who have cast their vote by remote e-voting prior to the meeting may also attend the meeting but

shall not be entitled to cast their vote again.

10. As per Rule 3(1) of the Companies (Management & Administration) Rules, 2014, every Company has to maintain a register of

its members in Form No. MGT 1 which requires some additional data from certain Members. To collect the missing data from

those members, we have attached a format along with the Annual Report to them. Those members are requested to send the

completed format to Mr. P .Manoj, Secretary, Kanan Devan Hills Plantations Company Private Limited, KDHP House, Munnar,

Kerala -685612.

12. The Register of Contacts or Arrangement in which Directors are interested, maintained under section 189 of the Companies

Act, 2013, will be available for inspection at the AGM.

13. The Notice of the AGM along with the Annual Report 2017-18 is being sent by electronic mode to those Members whose e-mail

addresses are registered with the Company.

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KDHP

14. The members of the Company are hereby requested to intimate their e-mail id in which they intend to receive all the communications to the shareholders by the Company including receiving of Annual Reports soft copy.

15. The route map showing directions to reach the venue of the thirteenth AGM is annexed.

16. Particulars of Dividend relating to earlier years remaining unpaid to you, if any, are also appearing in the Attendance Slip. The Shareholders are requested to claim the same.

Pursuant to Section 205C of the Companies Act, 1956, and 124 of the Companies Act, 2013 all unclaimed/unpaid Dividend stfor the year ended 31 March, 2010 was transferred to the Investors Education and Protection Fund (IEPF) set up by the

Central Government, and no claim shall be entertained against the Company for the amounts so transferred. The Company has also transferred those shares in which the Dividend was outstanding for 7 consecutive years based on the dividend payment of FY 2008-09, Interim Dividend of FY 2009-10 and Final Dividend of FY 2009-10 to the Investor Education and Protection Fund Authority.

Members are requested to note that dividends not encashed or remaining unclaimed for a period of 7(seven) years from the date of transfer to Company's unpaid Dividend Account shall be transferred to Investor Education and Protection Fund (“IEPF”) established by the Central Government. Further, pursuant to provisions of Section 124 of the Act read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (“IEPF “Rules ) as amended to date, all shares on which dividend has not been paid or claimed for seven consecutive years or more shall be transferred to IEPF Authority as notified by the Ministry of Corporate Affairs.

The Members/ Claimants whose shares, unclaimed dividend amount have been transferred to IEPF may claim the shares or apply for refund by making an application to IEPF Authority in Form IEPF -5 ( available on www.iepf.gov.in) along with requisite fees as decided by it from time to time. The Member/Claimant can file only one consolidated claim in a financial years as per the IEPF Rules.

Shareholders who have not yet encashed their Dividend warrants for the subsequent financial years are requested to make their claims to the Company and can approach Mr. SP. Muthiah at the Registered Office of the Company for any assistance that may be required in the matter.

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For Members holding shares in Physical Form

(a) Procedure & instructions for Remote e-voting

Members holding shares in Physical Form should enter Folio Number registered with the Company.

PAN*

· Enter 10 digit alpha-numeric *PAN issued by Income Tax Department

· Members who have not updated their PAN with the Company are requested to use the first two letters of their name and the 8 digits of the sequence number (numeric field of folios No.) in the PAN field.

· In case the sequence number is less than 8 digits enter the applicable number of 0's before the number after the first two characters of the name in CAPITAL letters. Eg. If your name is Ramesh Kumar with sequence number 1 then enter RA00000001

in

the PAN field

Dividend Bank Details

After entering these details appropriately, click on “SUBMIT” tab.

(vii) Members holding shares in physical form will then directly reach the Company selection screen.

(xii) After selecting the resolution you have decided to vote on, click on “SUBMIT”. A confirmation box will be displayed. If you wish to confirm your vote, click on “OK”, else to change your vote, click on “CANCEL” and accordingly modify your vote.

(viii) For Members holding shares in physical form, the details can be used only for e-voting on the resolutions contained in this Notice.

(ix) Click on the EVSN for the relevant “Kanan Devan Hills Plantations Company Private Limited” on which you choose to vote.(x) On the voting page, you will see “RESOLUTION DESCRIPTIONS” and against the same the option “YES/NO” for voting. Select the option YES or NO as desired. The option YES implies that you assent to the Resolution and option NO implies that you dissent to the Resolution.

(xi) Click on the “RESOLUTIONS FILE LINK” if you wish to view the entire Resolution details.

(xiii) Once you “CONFIRM” your vote on the resolutions, you will not be allowed to modify your votes.

(xiv) You can also take out print of the voting done by you by clicking on “Click here to print” option on the Voting page.

(xvi) Note for Non – Individual Shareholders and Custodians

· Non-Individual shareholders (i.e. other than Individuals, HUF, NRI etc.) and Custodian are required to to www.evotingindia.com and register themselves as Corporates. logon

· A scanned copy of the Registration Form bearing the stamp and sign of the entity should be emailed [email protected] to

· After receiving the login details a compliance user should be created using the admin login and The Compliance user would be able to link the account(s) for which they wish to vote on.password.

· The list of accounts should be mailed to [email protected] and on approval of the they would be able to cast their vote. accounts

· A scanned copy of the Board Resolution and Power of Attorney (POA) which they have issued in of the Custodian, if any, should be uploaded in PDF format in the system for the scrutinizer to verify the same.

favour

(ii) The shareholders should log on to the e-voting website www.evotingindia.com.

(iii) Click on Shareholders.

(iv) Now Enter your User ID

(v) Next enter the Image Verification as displayed and Click on Login.

(vi) If you are a first time user follow the steps given below:

th th (i) The voting period begins on 14 August 2018 (9.00 a.m IST) and ends on 17 August 2018 (5.00 p.m. IST), thduring this period shareholders of the Company, holding shares as on 11 August 2018 the cut-off date, may

cast their vote electronically. The e-voting module shall be disabled by CDSL for voting thereafter.

(xv) Shareholders can also cast their vote using CDSL's mobile app m-Voting available for android based mobiles. The m-Voting app can be downloaded from Google Play Store. Apple and Windows phone users can download the app from the App Store and the Windows Phone Store respectively. Please follow the instructions as prompted by the mobile app while voting on your mobile.

Enter the Dividend Bank Details as recorded in the company records for the said folio*.*If the details are not recorded with the company please enter the number of shares

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KDHP

(b) Other Instructions:

(ii) The Board of Directors has appointed CS N Balasubramanian (Membership No. 6439, Certificate of Practice No. 4996), email-id- [email protected], failing him CS Vijay Sreenikethan (Membership No. FCS 7873, Certificate of Practice No. 8268), email-id – [email protected], failing him CS Yogindunath.S (Membership No.FCS 7865, Certificate of Practice No.9137), email-id- [email protected], Partners, M/s BVR & Associates, Company Secretaries, LLP, Swastika, TR/53/3933, Lal Salam Road, Off Convent Road, Ponnurunni, Vytilla P O, Cochin – 682019, to scrutinize the e-voting process in a fair and transparent manner.

(iii) The Scrutinizer shall, immediately after the conclusion of voting at the general meeting, first count the votes cast at the meeting, thereafter unblock the votes cast through remote e-voting in the presence of at least two witnesses not in the employment of the Company and make' not later than three days of conclusion of the meeting,a consolidated scrutiniser's report of the total votes cast in favour or against, if any, to the Chairman or a person authorised by him in writing who shall counter sign the same.

(iv) The results of the Remote E-voting and the poll taken at the venue of the meeting along with the Scrutinizer's Report shall be placed on the Company's website www.kdhptea.com and Central Depository Services Limited's website www.evotingindia.com as per the Companies Act, 2013

(v) The members who have cast their vote by remote e-voting prior to the meeting may also attend the meeting but shall not be entitled to cast their vote again.

(xviii) All grievances with the facility for voting by electronic means may be addressed to Mr. Rakesh Dalvi, thDeputy Manager (CDSL), Central Depository Services (India) Limited, A Wing, 25 Floor, Marathon

Futurex, Mafatlal Mill Compounds, N M Joshi Marg, Lower Parel (East), Mumbai – 400013 or send an email to [email protected] or call 1800225533.

(xvii) In case you have any queries or issues regarding e-voting, you may refer the Frequently Asked Questions (“FAQs”) and e-voting manual available at www.evotingindia.com, under help section or write an email to [email protected] or contact the Secretary at the Telephone No.: Phone No.04868-255000.

(I) The voting rights of Members shall be in proportion to their shares of the paid-up equity share thcapital of the Company as on 11 August 2018

8



STATEMENT PURSUANT TO SECTION 102(1) OF THE COMPANIES ACT 2013

With respect to Special BusinessesItems (a) and (b)

In continuance with the Company's avowed policy to include representatives of all categories of employees in the apex decision making body of the Company in the true spirit of Participatory Management, Ms. Asharani Vijayaraj and Mr. Joyce Premkumar Jothi Pandiyan were appointed as Additional Directors of the Company by the Board of Directors with effect from 6 August, 2018 under section 161 of the Companies Act, 2013 ('the Act'). They hold office until the conclusion of the forthcoming Annual General Meeting of the Company.

Ms. Asharani Vijayaraj is employed in the field operations of the Company. Mr. Joyce Premkumar Jothi Pandiyan is also an employee of the Company engaged in the Finance Department of the Company. They are being inducted into the Board in recognition of their excellent performance in the immediate previous year.

Ms. Asharani Vijayaraj is interested and concerned in the resolution No 4(a) and Mr. Joyce Premkumar Jothi Pandiyan is interested and concerned in the resolution No 4(b). No other Director, Key Managerial Personnel or their respective relatives are in any way concerned or interested, financially or otherwise, in the said resolution Nos. 4 (a) and 4 (b).

The Board recommends the resolution Nos. 4(a) and 4(b) in relation to appointment as Directors of Ms. Asharani Vijayaraj and Mr. Joyce Premkumar Jothi Pandiyan respectively for the approval of the Members of the Company.

Item

The Board, while approving the appointment of the Cost Auditors M/s Shome & Banerjee to conduct the audit of the cost strecords of the Company for the financial year ending 31 March 2019 fixed the Cost Auditors remuneration at Rs.2,50,000/-

plus GST, out of pocket, travelling and stay expenses etc. In accordance with Section 148 of the Act read with the Rules framed therein, the remuneration payable to the Cost Auditors has to be ratified by the shareholders of the Company. The resolution proposed in Item 5 of the notice convening the Annual General Meeting is intended for this purpose.

No Director, Key Managerial Personnel or their respective relatives are in any way concerned or interested, financially or otherwise, in the said resolution.

The Board recommends the resolution No.5 in relation to payment of remuneration to M/s Shome & Banerjee, Cost Auditors for the approval of the Members of the Company.

4 4

5

Graduate from Loyola College, Madras and PGDBM in Marketing from XLRI, Jamshedpur.

Particulars for appointment & re-appointment of Directors

Particulars Mr. Percy T Siganporia Ms. Asharani Mr. Joyce Premkumar

30 Years67 YearsAge

Date of first appointment on the Board 20/07/2012

Qualifications High School Education up to th9 Standard.

52 Years

06/08/201806/08/2018

B.A Tourism

Expertise S h e h a s 7 y e a rs o f e x p e r i e n c e i n f i e l d operations and was adjudged as a best plucker for 2 years consecutively.

He has 25 years of experience in the Company in the financial relatedactivities.

Before Joining the board of the Company, he was the Managing Director of the Tata Global B e v e r a g e s L i m i t e d w i t h concurrent charge as acting Chief Executive Officer of Tata Global Beverages Group, London. He has several critical projects to his credit including launch of plantation-packed tea in poly-pack in South India. He belonged to the Tata Administrative Service.

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KDHP

Registered Office,

KDHP House,

Munnar.

thDate: 4 July, 2018.

By Order of the Board

(P Manoj)Secretary

Particulars for appointment & re-appointment of Directors

Directorship held in other Companies

Membership in committees of the Board of other Companies

No. of Board meetings attended

No. of Committee meetings attended

Relationship with other Directors, Manager and other Key Managerial Personnel of the company

No. of Shares held in the Company

Amalgamated Plantations Private Limited (APPL)

Chairman of Stakeholders Relationship Committee of APPL

4

3

Nil

Nil

Nil

Nil

Nil

Nil

Nil

300 Shares

Nil

Nil

Nil

Nil

Nil

4100 Shares

Particulars Mr. Percy T Siganporia Ms. Asharani Mr. Joyce Premkumar

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DIRECTORS' REPORT

1. Financial Results

2. Operating Results

Highlights

Overview of Operations

3. Dividend

4. Transfer to Reserves

No amount is proposed for transfer to the General Reserves.

5. Review of Activities

a. Production and Sales

To the Members,

stYour Directors are pleased to submit their report together with the audited financial statements for the financial year ended 31 March 2018.

Pursuant to the notification dated Februray 16, 2015 issued by the Ministry of the Corporate Affairs, the Company has adopted the Indian Accounting Standards(Ind AS) notified under the Companies (Indian Accounting Standards) Rules 2015 with effect from April 1, 2016. The financial statements for the years ended March 31, 2017 and March 31,2018 have been prepared as per to IndAS

During the first half of the year favourable weather conditions prevailed which resulted in a good production but, the momentum could not be maintained in the second half of the year on account of cold weather and dry conditions with large areas being damaged by frost attack with the overall production for the year being 21.55 million kgs which was higher than the previous year.

On the price front, the South Indian market conditions were depressed and auction averages were down compared to previous year, however, your Company could marginally improve upon its prices over the previous year on account of the strategy adopted by it to improve quality at factories by upgradation of machinery and also by increasing production capacities at Orthodox tea factories to optimize its product mix in line with market requirements.

The turnover of your Company for the year at Rs.340.25 Crores was higher than that of the previous year, on account of higher volume of sales at improved price. For the year, your Company acheived a profit before tax of Rs.2.64 Crores and a profit after tax of Rs.0.48 Crores, after adjusting for taxation liabilities of Rs.2.16 Crores.

The Directors are pleased to recommend for approval of the shareholders a dividend of Rs.0.80 per share (8 %) on the paid up equity shares of the Company for the financial year 2017-18.

During the year, your Company produced 21.54 M.kg from own green leaf and 3.05 M.kg from bought leaf against 18.69 M.kg and 3.30 M.kg respectively during the previous year. Your Company sold 24.29 M.Kg during the year against 22.86 M.Kg sold during the previous year.

Total Income

340.25

Profit (Loss) before Tax 2.64 Provision for tax 2.16

Profit (Loss)after Tax 0.48

Other Comprehensive Income (net of tax)

3.24

Total Comprehensive Income

3.72

Rs/Crores

2018 2017

Particulars

319.47

4.20 2.92

1.28

0.63

1.91

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KDHP

b. Exports

During the year your Company exported 2.42 M.kg of tea, mainly to the Europe, Russia, China, Taiwan and Pakistan. The volume of export sale was higher compared to the last year.

c. Bought Leaf Operations

d. Branded Tea Operations

e. Non-Tea Operations

f. Industrial Relations

g. Land Matters and Business Environment

h. Outlook for the Current Season

i. Sustainability

Community Development & Employee Welfare

Bought leaf production during the year at 3.05 M kg was lower than that of last year mainly on account of the record high production of own crop; this resulted in manufacturing facilities not being available to manufacture bought leaf.

Your Company's Ripple brand of teas continues to maintain its growth momentum, but it needs to achieve substantial higher volume before it could make any material contribtion to your Company's bottom line

As mentioned in the last report, your company's tourism intiatives continued to remain suspended on account of numerous legal disputes raised by the State Government Authorities on the Company's land holding. However, during the end of the year, the Hon. High Court of Kerala had allowed your Company to pursue tourism bungalow operations subject to conditions, and after obtaining necessary licences from the local authorities. Your company has taken necessary steps to take the matter forward.

Your Company also opened up Madupatty factory for visitors and also opened a tea sales outlet and tea vending operations Madupatty, which is one of its kind in the country.

The Retail Sales Outlet and the Tea Museum continues to perform well.

The floral extraction facility of your company continues to face challenges in securing flowers from Tamil Nadu because of drought in flower growing regions, however your company has opened up new Jasmine and Sambac plantations keeping the future prospects in mind.

Industrial Relations in your Company generally remained peaceful during the year. Labour discipline was satisfactory, and your Company continues to maintain cordial relationship with all Government Departments and Trade Unions.

There were no further developments during the year on the reports of the Western Ghats Ecology Expert Panel (WGEEP)

headed by Prof MadhavGadgil and the High Level Working Group on Western Ghats headed by Dr.K.Kasturirangan. As

mentioned in the earlier reports of the Directors, some of the recommendations made in these reports, if implemented, will

have a severe adverse impact on the economic viability of the operations of your Company.

The year has started well on the production front. While the prices turned firm during the end of the last financial year and

has since shown signs of softening, it is, however, too early to draw an outlook for the remaining period of the financial

year.

Sustainability continues to be an indispensable part of your Company's activities, and employees, environment and

stakeholders including customers, suppliers and the community remain the key focus around which your Company's

sustainability activities are focused on.

Doing the right thing for the employees, community and environment has always been at the forefront, every year your

Company conducts programmes and activities dedicated to improving the health of employees. During the year gone by,

various medical camps were conducted in all estates, including diabetic camps, eye camps, various specialist camps, etc.

Immunization programmes like Pulse Polio, MR Vaccination programme, etc. were conducted in all estates with the

assistance of Government Health Departments, in addition to the usual vaccination programme. Regular ante-natal and

post-natal clinics and health education on maternal and child health care were conducted, and frequent health awareness

classes were conducted for the migrant workforce. Care was taken to integrate the migrant workforce into all social, work,

cultural, health and welfare areas of your Company.

at

12

T


hirteenth Annual Report 2017-18

Drinking water sources were regularly cleaned with chlorination carried out as required, and the certification of water sources was carried out by the District Health Department.

Regular safety awareness programmes were conducted in all Estates and Factories, with employees being trained in the proper use and handling of various equipment / agrochemicals. Moreover, the Pollution Control Board certification has been obtained wherever required, after following the guidelines recommended by the State Pollution Control Board

Environment Conservation: Ecosystem preservation and conservation continues to be given the due consideration, and constant awareness is provided to employees and community on the need to conserve the flora and fauna of the region. Natural habitats are consciously left undisturbed so that the ecological balance of the region is not affected, and your Company extends its support to the State Forest Department in the protection of the natural resources found within the KDH landscape. The eco-system preservation programme is supplemented through the Company's 'Shola' forest regeneration programme, which has been continued with active participation of children from the local schools as well as employees of the Company. The Wildlife Sighting Record is maintained as before, and the wetlands, grasslands and jungle patches continue to be protected through the Company's watch and ward set up. The water resources in the Company's area are also well protected. As per the Integrated Waste Management Programme of your Company, solid waste is segregated at source in all residential and production units of the Company, and continuous awareness and training programmes are being conducted in all establishments of your Company to increase awareness regarding the same.

Certifications: It is a matter of immense pride that your Company continues to set bench marks in sustainability certifications by maintaining consistent high standards of compliance with respect to certifications of international repute like Fairtrade, Organic, ETP, UTZ, Rainforest Alliance, Trustea and HACCP. All estates and manufacturing facilities continue to be certified under the various certifications.

As mentioned during previous years, your Company continues to uphold its social responsibility by facilitating Rain forest Alliance and Trustea certifications for the small tea growers who supply leaf to your Company, which not only ensures that the teas produced by your Company are 100% sustainable, but will also help us create a progressive future for the industry.

Stakeholders and Customers: Your Company views its customers at the centre of its existence. Not only do they support us, but they also challenge and inspire us to offer better products. Your Company has consistently strived to integrate sustainability with our business, and this endeavor has been a success only because of the support extended by our suppliers.

The production of tea in the country during 2017 was 1321.76M.kg, which was about 54.40 M.kg higher than what was achieved during the previous year. South India at 234.65 M.kg was higher by 21.80 M.kg and North India at 1087.11M.kg was higher by 32.60 M.kg compared to the previous year. The country exported 251.91 M.kg compared to 222.45M.kg during the previous year.

During the Financial year 2017/18 the Indian auction prices averaged Rs.133.90 per kg compared to Rs.134.44 during the previous year. Theaverage auction price realization in South India was Rs.97.15 per kg compared to Rs.108.64 per kg during the previous year

The quantities and the prices mentioned in this paragraph are as per the estimates available at the time of finalizing this report.

ndIn the Annual General Meeting of the Company held on 22 August, 2015, M/s Deloitte Haskins & Sells LLP, Chartered Accountants, (LLP Identification No. AAB-8737 and Firm Registration No. 1173366W/W-100018), was appointed as the Auditors of the Company to hold office from the conclusion of that meeting up to the conclusion of the Annual General Meeting

stof the Company to be held in the year 2020, relating to the financial year ending 31 March 2020, subject to ratification of such appointment at every Annual General Meeting of the Company. The appointment of M/s Deloitte Haskins & Sells LLP, Chartered Accountants, as the Auditor of the Company will be taken up for ratification at the forthcoming Annual General Meeting of the Company, if required under the statute as amended from time to time.

The extract of the Annual Return required to be provided pursuant to Section 134(3)(a) of the Companies Act, 2013 read with Rule 12 of Companies (Management & Administration) Rules 2014 is provided as Annexure I to this report.

6. The Indian Tea Industry

7. Associate Company

Your Company continues to be an Associate Company of Tata Global Beverages Limited.

8. Auditors

9. Extract of the Annual Return

13

KDHP

10. Conservation of energy, technology absorption and foreign exchange earnings and outgo

11. Corporate Social Responsibility (CSR)

12. Changes in Directors and Key Managerial Personnel:

Particulars of Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo required to be provided pursuant to Section 134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of Companies (Accounts) Rules, 2014 is provided as Annexure II to this report.

Details about the policy developed and implemented by the Company on Corporate Social Responsibility initiatives taken during the year required to be provided pursuant to Section 134(3)(o) of the Companies Act, 2013 read with Rule 9 of the Companies (Corporate Social Responsibility) Rules, 2014 are provided as Annexure-III to this report.

thMr. Shaji K Arackal and Ms. Petchiammal, Directors, vacated their Office on 5 August, 2017, on their tenure of Directorship coming to an end. Your Board of Directors wish to place on record their deep appreciation of the valuable contributions made by them during their tenure as a members of the Board of Directors of the Company.

In the last Annual General Meeting of the Company Mr. Godwin Prathabkumar and Ms. Karuppayee were appointed as thDirectors of the Company to hold Office up to 5 August 2018. Directors in the place of two retiring Directors would be

appointed by the Board and their appointments will come to end at the forthcoming Annual General Meeting of the thCompany where they will be proposed as Directors to hold office up to 5 August, 2019.

Mr. Percy T Siganporia, Director, retires by rotation and being eligible, offers himself for reappointment.

Particulars of number and dates of meetings of the Board and Committees held and attended by each Director during the financial year 2017/18 are as under:

Board Meeting : 4 meetings on 23.05.2017, 22.07.2017, 28.10.2017 and 29.01.2018 Audit Committee : 4 meetings on 23.05.2017, 22.07.2017, 28.10.2017 and 29.01.2018 Nomination and Remuneration Committee : 3 meetings on 22.07.2017, 28.10.2017 & 29.01.2018 CSR Committee : 1 meeting on 29.01.2018 Stakeholders Relationship Committee: 4 meetings on 15.06.2017, 22.07.2017, 26.09.2017and 30.12.2017

1 P.T Siganporia 4 4 3 3

2 M H Ashraff 4 3 8 7

3 Shamsher Singh Dogra 4 3 7 5

4 K Venkataramanan 4 4 8 8

5 K.S Srinivasan 4 3 4 4

6

Petchiammal (Ms)

2*

2

-

-

7 Shaji K. Arackal 2* 2 2* 2

8

2*

2

-

-

9

Karuppayee (Ms)

2*

2

1*

1

10

K Mathew Abraham

4

4

5

5

11 P M Srikrishnan 4 4 4 4

*During the tenure of Directorship.

Sl. No.

Name of the Director Board Meetings

Committee Meetings (Taking all the Committee Meetings

together of which a Director is a member)

No. of Meetings held

No. of Meetings attended

No. of Meetings held

No. of Meetings attended

Godwin Prathabkumar

13. Information under Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013

14. Particulars of contracts or arrangements with related parties:

The contracts entered into by the Company with related parties were in the ordinary course of business and were on arm's

length b asis.

15. Risk Management

16. Cost Auditors

17. Internal Financial Controls

The Company has in place adequate internal financial controls with reference to financial statements.

18. Directors' Responsibility Statement

The following are the details of workplace sexual harassment complaints reported as per The Sexual Harassment of Women at

Workplace (Prevention, Prohibition and Redressal) Act, 2013 and the Ministry of Women and Child Development Notification

dated December 19, 2013.

Your Company has in place adequate Risk Management procedure commensurate with the nature of operations especially to deal with risks associated with agricultural operations, price realised on its produce, tea, quality of its produce, holding of large extent of ecologically sensitive land etc. Risks identification, objective analysis of the identified risks and initiating mitigating actions are embedded in the structure of the day-to-day operations. The fixed assets, inventories and other assets of the Company are suitably insured.

stYour Company carried out an audit of its cost records for the financial year ended 31 March 2017 and filed the Cost Audit thReport with the Ministry of Corporate Affairs on 18 September 2017. The Cost Auditor of your Company for the financial year

was M/s Shome & Banerjee, Cost Accountants, Kolkata. Your Board of Directors have re-appointed M/s Shome & Banerjee, Cost Accountants (Firm Registration No 000001) to conduct audit of the cost records of the Company for the financial year

stending 31 March 2019 at a remuneration of Rs. 2,50,000 plus GST, out of pocket, travelling and staying expenses, etc., and the remuneration of the Cost Auditor shall be taken up for approval at the forthcoming Annual General Meeting of the Company.

Your Directors state that:

(a) in the preparation of the annual accounts for the year ended 31st March 2018, the applicable accounting standards had been followed along with proper explanation relating to material departures;

(b) they have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company as at 31st March 2018, and of the profit and loss of the Company for year ended on that date;

(c) they have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;

(d) they have prepared the annual accounts on a going concern basis; and

(e) they have devised proper systems to ensure compliance with the provisions of all applicable laws, and that such systems were adequate and operating effectively.

14



Workplace sexual harassment complaints receivedFinancial year

2017/18

Number of complaints received 3

Disposal through disciplinary action(s) 2

No action taken due to Complainant not turning up for further proceedings/give evidence in the enquiry 1

15

KDHP

19. General

20.

Your Directors state that no disclosure or reporting is required in respect of the following ite ms as there were no

transactions/events on these items during the year:

a) Particulars of loans, guarantees or investments under section 186 of the Act. b) Material changes and commitments, if any, affecting the financial position of the Company which have occurred between

the end of the financial year of the Company to which the financial statements relate and the date of the report. c) The change in the nature of business, if any. d) Details relating to deposits covered under Chapter V of the Act. e) Details of significant and material orders passed by the regulators or courts or tribunals impacting the going concern status

and company's operations in future.

Acknowledgements

Your Directors would like to express their sincere appreciation for the assistance and cooperation received from the Banks, Government authorities, customers and vendors during the year. Your Directors' deep sense of appreciation also goes for the committed services by the Company's executives, staff and workers.

Place : Kochi

Date : April 30, 2018

For and on behalf of the Board of Directors

Percy T Siganporia

Chairman

16



ANNEXURE-I TO THE DIRECTORS' REPORTFORM NO. MGT 9

EXTRACT OF ANNUAL RETURNAs on financial year ended on 31.03.2018

(Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014.)

I. R EGISTRATION & OTHER DETAILS:

II. P RINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

III. P ARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES: NIL

IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)

1 U01132KL2005PTC018014

2 15.03.2005

3 Kanan Devan Hills Plantations Company Private Limited

4 Category/Sub-category of the Company

CIN

Registration Date

Name of the Company

Private Limited Company

5

Address of the Registered office & contact details

KDHP House, Munnar - 685612, Kerala

6

Whether listed company

No

7

Name, Address & contact details of the Registrar & Transfer Agent, if any

TSR Darashaw Limited6-10 Haji Moosa Patrawala Industrial Estate - 20 Dr. E. Moses Road, Mahalaxmi, Mumbai - 400 011

(All the business activities contributing 10 % or more of the total turnover of the company shall be stated)

Sl. No. Name and Description of main

products / services NIC Code of the Product/service

% to total turnover of the company

1 Tea 0100 91.48%

Sl. No.Name and Address of the

Company CIN/GLN

Holding / Subsidiary/

Associate

% of Shares held

Applicable Section

1

NIL 2

3

(i) Category wise Share Holding

Category of Shareholders

No. of Shares held at the beginning of the year [As on 31-March-2017]

No. of Shares held at the end of the year [As on 31-March-2018]

% Change

duringthe year

Demat Physical Total% of Total

Shares Demat Physical Total% of Total

Shares

A. Promoters

(1) Indian

0

0 0 0 0 0

a) Individual/HUF

b) Central Govt

c) State Govt(s)

17

KDHP

d) Bodies Corp.

e) Banks / FI

f) Any other

Sub - Total (A) (1) :-

(2) Foreign 0 0 0 0 0 0

a) NRIs-Individuals

b) Other-Individuals

c) Bodies Corp.

d) Banks / FI

e) Any other

Sub - total (A)(2) :- 0 0 0 0 0 0

Total shareholding of Promoter (A) = (A) (1) + (A) (2)

0 0 0 0 0 0

B. Public Shareholding

1. Institutions 0 0 0 0 0 0

a) Mutual Funds

b) Banks / FI

c) Central Govt

d) State Govt(s)

e) Venture Capital Funds

f) Insurance Companies

g) FIIs

h) Foreign Venture Capital Funds

i) Others (specify)

Sub-total (B)(1):




% Change

duringthe year

Demat Physical Total

% of Total Shares

Demat Physical Total

% of Total Shares

2. Non-Institutions

a) Bodies Corp.

3976563

3976563

28.52

3976563

3976563

28.52

No Changei) Indian

ii) Overseas

b) Individuals

i) Individual shareholders holding nominal share capital up to Rs.1 lakh

4353621

4353621

31.23

4249162

4249162

30.48

-0.75

ii) Individual shareholders holding nominal share capital in excess of Rs.1 lakh

3891892 3891892 27.92 3467275 3467275 24.87 -3.05

0

0

0

0

0

0

18






% Change

duringthe year Demat Physical Total

% of Total Shares Demat Physical Total

% of Total Shares

c) Others (specify)

1514409

0

1514409

0

10.86

0

2035085

13100

2035085

13100

14.60

0.09

+3.74

0.09

0.00

0

0

0

0

0 0

0

Sub-total (B)(2):- 13941085 13941085 100.00 13941085 13941085 100.00

Total Public Shareholding (B)=(B)(1)+ (B)(2)

13941085

13941085

100.00

13941085

13941085

100.00

C. Shares held by Custodian for GDRs & ADRs

0

0

0

0

0

0

13941085

13941085

100.00

13941085

13941085

100.00

Grand Total (A+B+C)

(ii) Shareholding of Promoters - NIL

Sl. No.

Shareholder’s Name

Shareholding at the beginning of the year

Shareholding at the end of the year

% change in shareholding

during the year

No. ofShares

% of total Shares of

thecompany

% of Shares Pledged /

encumbered to total shares

No. of Shares

% of total Shares of the

company

% of Shares Pledged /

encumbered to total shares

1

2

3

Sl. No.

Particulars No. of shares

% of totalshares of the

company

No. of shares

% of totalshares of the

company

At the beginning of the year

Date wise Increase / Decrease in Promoters Shareholding during the year specifying the reasons for increase / decrease (e.g. allotment /transfer / bonus/ sweat equity etc.):

At the end of the year

(iii) Change in Promoters’ Shareholding (please specify, if there is no change) NIL

1

2

3

0

Trust

IEPF Authority

204600

204600

1.47

199900

199900

1.43

-0.030 Directors &

their Relatives0

0.00

19

KDHP

(iv) Shareholding Pattern of top ten Shareholders (Other than Directors, Promoters and Holders of GDRs and ADRs):

Sl. No.

Particulars

Shareholding

Date

Increase / Decrease in

shareholding

Reason

No. of shares at the

beginning 01.04.2017

% of total shares of

the Company

1 Tata Global Beverages Limited

39,76,563

28.52

No Change

2 KDHP Welfare Trust

12,48,079

8.95

3 S Shanmughasundaram 2,70,000

2,70,000

2,64,970

2,64,970

2,66,330

1.94

1.94

1.90

1.90

1.91

No Change

4

KDHP Shareholders and Employees Welfare Trust

No Change

5 B C Aiyamma2,00,000

2,00,000

1.43

1.43

No Change

6 Mohan Cherian Verghese1,69,000

1.21

Cumulative Shareholding during the year

No. of Shares% of total

shares of the Company

39,76,563

39,76,563

28.52

28.52

12,48,079

1,764,735

1,768,795

1,769,515

1,770,115

1,770,115

8.95

12.66

12.69

12.69

12.70

12.70

At the beginning of the year 01.04.2017


31.03.2018


05.01.2018

12.01.2018

19.01.2018

09.02.2018

516,656

4,060

720

600

Purchaseof shares

Purchaseof shares

Purchaseof shares

Purchaseof shares


31.03.2018




31.03.2018


31.03.2018


31.03.2018

17.11.2017 -1360Sales ofShares




31.03.20181,69,000 1.21

20



Sl. No.

Particulars

Shareholding

Date


shareholding

Reason




the Company

7 G Verghese

1,40,300 1.01

1,40,300 1.01

No Change

8 P Haridas 1,40,000

1,40,000

1.00

1.00

No Change

11

12

13


No. of Shares% of total

shares of the Company



31.03.2018


05.01.2018


31.03.2018




Shareholding Pattern of top ten Shareholders (Other than Directors, Promoters and Holders of GDRs and ADRs):

9

Manjit Singh

P Guha Thakurta

1,20,000

1,20,600

1,20,600

0.86

0.72

0.72

0.72

0.72

0.72

0.72

0.87

0.87

No Change

No Change

No Change

-90,000

No Change


31.03.2018


31.03.2018



10

Sales ofShares

30,000 0.22

Abhijit Mazumdar

Dr. A. Nagaraj

Dr. T D Nanda Kumar

1,00,000

1,00,000

1,00,000

1,00,000

1,00,000

1,00,000


31.03.2018


31.03.2018


31.03.2018

14At the beginning

of the year 01.04.2017

0.72

0.72

No ChangeIvy Alexander 1,00,000

1,00,000At the end of

the year 31.03.2018

21

KDHP

(v) Shareholding of Directors and Key Managerial Personnel:

Godwin Prathabkumar (Appointed as a director w.e.f

06.08.2017)

0.01 1600 No Change .010

Particulars

Date

Shareholding





the Company


shareholding

Reason

No. of shares at the beginning

01.04.2018


the Company

Directors

K Mathew Abraham- Managing Director

55500 0.40 No Change 0.40

0.40

P.M Srikrishnan - Executive Director Finance

42500 0.30 No Change 0.30

0.30

M.H. Ashraff 100000 0.72 No Change

0.72

0.72

Petchiammal (Ceased to be a director w.e.f 05.08.2017)

300 0.00 No Change

0.00

0.00

Shaji K Arackal (Ceased to be a director w.e.f 05.08.2017)

6300 0.05 No Change

0.05

0.05

Karuppayee (Appointed as a director w.e.f 06.08.2017)

300 0.00 No Change

0.00

0.00


At the end of the year31.03.2018



31.03.2018

At the end of the year 31.03.2018



31.03.2018

At the beginning of the

year 01.04.2017







31.03.2018

1600

55500

55000

42500

42500

100000

100000

300

300

6300

6300

300

300

1600 0.01

Sl.No.

1

2

3

4

5

6

7

22



VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-

A. Remuneration to Managing Director, Whole-time Directors and/or Manager:

Sl. No.

Particulars of Remuneration

Name of MD/WTD/Manager

Total Amount

Mr. P M Srikrishnan

(Whole-time Director & CFO)

1 Gross salary

(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961

68.74 142.30

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961

9.15

4.27

13.58

18.66

8.56

17.01

(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961

2 Stock Option

3 Sweat Equity

4 Commission -as % of profit -others, specify…

5 Others, please specify

Total (A)

95.74

186.53

Ceiling as per the Act

Not Applicable

Not Applicable

Rs/Lakhs

Mr. Mathew Managing Director

K Abraham

73.56

9.51

4.29

3.43*

90.80

Not Applicable

Post-employment benefits

Termination benefits

* Does not include contribution to Gratuity Trust as the actuarial valuation is for the Company as a whole

V. INDEBTEDNESS - Indebtedness of the Company including interest outstanding / accrued but not due for payment.

Secured Loans excluding deposits

Unsecured Loans

Deposits

Total Indebtedness

Indebtedness at the beginning of the financial year

i) Principal Amount

ii) Interest due but not paid

iii) Interest accrued but not due

Total (i+ii+iii)

Change in Indebtedness during the financial year

• Addition

• Reduction

Net Change

Indebtedness at the end of the financial year

i) Principal Amount

ii) Interest due but not paid

iii) Interest accrued but not due

Total (i+ii+iii)

0

8814.83

32.98

8847.81

0

8814.83

32.98

8847.81

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Particulars

(Rs/Lakhs)

6053.88

96.95

6174.37

3295.96

622.52

2673.44

23.54

6053.88

96.95

6174.37

3295.96

622.52

2673.44

23.54

23

KDHP

Rs/Lakhs

Sl. No.

Particulars of Remuneration Total

Amount

Name of Directors

K S Srinivasan

1

Independent Directors

2

Other Non-Executive Directors

Fee for attending board committee meetings

0.00

0.00

0.00

0.00

0.00

5.80

9.50

9.50

196.03

Commission

Others, please specify

Total (2)

Total (B)=(1+2)

Total Managerial Remuneration (A+B)

Overall Ceiling as per the Act



Commission

Total (1)

Not Applicable

0.00

Sl. No. Particulars of Remuneration

B. Remuneration to other directors

Rs/Lakhs

Name of Directors

P T Siganporia

M H Ashraff

Shamsher Singh Dogra

K Venkataramanan

1

Independent Directors

2

Other Non-Executive Directors


1.10 1.45 1.25 0.00

1.28 1.41 1.01 0.00

2.38

2.38

2.86

2.86

2.26

2.26

0.00

0.00

Commission


Total (2)

Total (B)=(1+2)

Total Managerial Remuneration

Overall Ceiling as per the Act

Not Applicable



Commission

Total (1)

Not Applicable Not Applicable Not ApplicableNot Applicable

0.00 0.00 0.00 0.00

0.40

0.40

0.40

Not Applicable

Petchiammal(ceased to be a Director on 05.08.2017)

0.00

0.00

Shaji K Arackal (ceased to bea Director on05.08.2017)

0.70

0.70

0.70

Not Applicable

0.00

0.00

Karuppayee(Appointed as

Director on 06.08.2017)

0.40

0.40

0.40

Not Applicable

0.00

0.00

Godwin

(Appointed as Director on

06.08.2017)

0.50

0.50

0.50

Not Applicable

0.00

0.00 3.70



24

VII. Penalties / Punishment/ Compounding of Offences: Nil

Section of the Companies Act

BriefDescription

Details of Penalty / Punishment/

Compounding fees imposed

Authority[RD / NCLT/ COURT]

Appeal made,

if any (give Details)

A. COMPANY

Penalty

Punishment

Compounding

B. DIRECTORS

Penalty

Punishment

Compounding

C. OTHER OFFICERS IN DEFAULT

Penalty

Punishment

Compounding

NIL

Type

Place: Kochi,

thDate : 30 April, 2018.


Percy T SiganporiaChairman

C. Remuneration to Key Managerial Personnel other than Managing Director / Manager / Whole-time Director Rs./Lakhs

Sl. No.

Particulars of Remuneration

Total

Company Secretary

1

2

3

4

5

Gross salary

(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961 21.12

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961 0.08

1.96*

(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961

Stock Option

Commission

- as % of profit

- others, specify…

Others, please specify (Terminal & Post employment benefits)

Total 23.16

Sweat Equity

21.12

0.08

1.96

23.16

* Does not include contribution to Gratuity Trust as the actuarial valuation is for the Company as a whole

25

KDHP

ANNEXURE-II TO THE DIRECTORS' REPORT

Particulars of Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo in terms of Section

134(3)(m) of the Companies Act, 2013 read with Rule 8(3) of Companies (Accounts) Rules 2014

A. Conservation of Energy:

B. Technology Absorption:

(i) Efforts made towards technology absorption:

In house laboratory of R&D Department achieved ISO/IEC 17025:2005 accreditation for testing of tea, water, waste water and instant tea during the year under report. This accreditation is significant and analytical capabilities our laboratory is equated with international standards Long term developmental activities such as replanting and replacement planting is in progress using the composite plants for enhancing tea production and quality. 'Safe usage of plant protection formulations' and 'Calendar of Operations' has been revised, incorporating the latest developments and guidelines of Tea Board and FSSAI. Mechanization of harvesting has been streamlined and implemented throughout the estates. Technology transfer activities of the department is helping the company to refine agricultural operations to achieve higher productivity and quality from field and contain cost of production.

(ii) Benefits derived like product improvement, cost reduction, product development or import substitution:

Expansion of value added products such as specialty teas, chocolates, essential oil from R&D department helps in the overall improvement of bottom line of the company. Refinement of quality and standardization of products from Kundaly Naturals are being continued.

(iii) Imported Technology

The Company has not imported any technology during the last three years reckoned from the beginning of the financial year 2015-16.

The Company has no comments to offer under Para A (i) to (iii) under sub-rule 3 of rule 8 of the Companies (Accounts) Rules,

2014.

(iv) Expenditure incurred on Research and Development

Rs in Lakhs

C. Foreign exchange earnings and Outgo:

Place: Kochi,

thDate : 30 April, 2018.


Percy T SiganporiaChairman

Rs in Lakhs

Capital Expenditure

Description

Revenue Expenditure

Total

2017-18 2016-17

15.29

161.74

177.03

97.71

161.81

259.52

Foreign Exchange earned in terms of Actual Inflows

Description

Foreign Exchange outgo in terms of Actual Outgo

2017-18 2016-17

2989.19

93.07

2315.82

63.73

1. A brief outline of the Company's CSR policy, including overview of projects or programs proposed to be undertaken and

a reference to the web-link to the CSR policy and projects or programs.

CSR Vision of the Company

Much before Corporate Social Responsibility (CSR) found a place in the corporate lexicon, it was already ingrained into the value system of KDHP. The Company carries forward a legacy in tea plantations and social responsibility that was handed over by the pioneer planters and predecessor companies such as the Kanan Devan Hills Produce Company Limited, James Finlay &Company Limited, Tata-Finlay Limited and Tata Tea Limited.

The CSR vision of Kanan Devan Hills Plantations Company Private Ltd is “To become the most admired Plantation Company in India”

Objectives of the Policy of the Company

Objectives of the Policy

The objectives of this policy are to –

· Preserve the ecology & bio-diversity of the Western Ghats and conserve the wildlife in the High Ranges.

· Demonstrate commitment to the society where it operates mainly, the people in the High Ranges and the adjoining areas, and the society as a whole, such as eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water, promoting education, including special education and employment enhancing vocation skills especially among the differently abled, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens etc.

Engage in Rural Developments Projects

Demonstrate commitment to the common good through responsible business practices and good governance

Set high standards of quality in the manufacturing of the products by creating robust processes and replicable

models.

· Engender a sense of empathy and equity among employees of KDHP to motivate them to give back to the society.

The Company undertakes and proposes to undertake, projects for the preservation of the ecological balance in the Western Ghats and projects for the upliftment of the downtrodden and tribal communities in the high ranges.

The Web link to the CSR Policy of the Company is https://www.kdhptea.com/wp-content/uploads/2017/02/KDHP- Approved-CSR-Policy-2018.pdf

2.

3. Average net profit of the company for last three financial years (Rs.67.41) lakhs

4. Prescribed CSR Expenditure (two per cent of the amount as in item 3 above) Nil

The Composition of the CSR Committee

The CSR Committee of the Company consists of Mr. K.S. Srinivasan, as Chairman and Mr. M.H Ashraff, Mr. K Mathew Abraham & Mr. Godwin Prathabkumar as members.

ANNEXURE-III TO THE DIRECTORS' REPORT

Corporate Social Responsibility (CSR)

[Pursuant to clause (o) of sub-section (3) of section 134 of the Act read Rule 9 of the Companies

(Corporate Social Responsibility) Rules, 2014]

26



5. Details of CSR spent during the Financial Year

* Due to inadequacy of average net profits.

27

KDHP

Sl. No.

(a) Total amount to be spent for the financial year Nil

(b) Amount unspent, if any Nil

(c) Manner in which the amount spent during the financial year is detailed below.

(1) (2) (3) (4) (5) (6) (7) (8)

CSR project or activity identified

Sector in whichthe Projectis covered(Note 1)

Projects or programs(1) Local area or other(2) Specify the State and district where projects or programs was undertaken

Amount outlay(budget) project or programs wise

Amount spent on the projects or programsSub – heads:(1) Direct expenditure on projects or programs(2) Overheads

Cumulative expenditure up to the reporting period

Amount spent : Direct or throughimplementing agency*

6. In case the Company has failed to spend the two per cent of the average net profit of the last three financial years or any part thereof, the Company shall provide the reasons for not spending the amount in its Board report.

Not Applicable.

7. A responsibility statement of the CSR Committee that the implementation and monitoring of CSR Policy, is in compliance with CSR objectives and Policy of the Company.

The CSR Committee of the Board assumes the responsibility of implementing and monitoring the CSR Policy in compliance with the CSR Objectives.

Sd/-K S SrinivasanChairman, CSR Committee

Place: KochithDate : 30 April, 2018.

Sd/-K Mathew Abraham

Managing Director

Nil*

TO THE MEMBERS OF


Report on the Ind AS Financial Statements

Management's Responsibility for the Ind AS Financial Statements

Auditor's Responsibility

Opinion

INDEPENDENT AUDITOR'S REPORT

We have audited the accompanying Ind AS financial statements of Kanan Devan Hills Plantations Company Private Limited (“the stCompany”), which comprise the Balance Sheet as at 31 March, 2018, and the Statement of Profit and Loss (including Other

Comprehensive Income), the Cash Flow Statement and the Statement of Changes in Equity for the year then ended, and a summary of the significant accounting policies and other explanatory information.

The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 (“the Act”) with respect to the preparation of these Ind AS financial statements that give a true and fair view of the financial position, financial performance including other comprehensive income, cash flows and changes in equity of the Company in accordance with the Indian Accounting Standards (Ind AS) prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended, and other accounting principles generally accepted in India.

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Ind AS financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

Our responsibility is to express an opinion on these Ind AS financial statements based on our audit.

In conducting our audit, we have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act and the Rules made thereunder and the Order issued under section 143(11) of the Act.

We conducted our audit of the Ind AS financial statements in accordance with the Standards on Auditing specified under Section 143(10) of the Act. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Ind AS financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the Ind AS financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the Ind AS financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company's preparation of the Ind AS financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by the Company's Directors, as well as evaluating the overall presentation of the Ind AS financial statements.

We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the Ind AS financial statements.

In our opinion and to the best of our information and according to the explanations given to us,the aforesaid Ind AS financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with the

stInd AS and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31 March, 2018, and its profit, total comprehensive income, its cash flows and the changes in equity for the year ended on that date.

28



29

KDHP

Report on Other Legal and Regulatory Requirements

1. As required by Section 143(3) of the Act, based on our audit we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were

necessary for the purposes of our audit.

b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our

examination of those books.

c) The Balance Sheet, the Statement of Profit and Loss including Other Comprehensive Income, the Cash Flow Statement and Statement of Changes in Equity dealt with by this Report are in agreement with thebooks of account.

d) In our opinion, the aforesaid Ind AS financial statements comply with the Indian Accounting Standards prescribed under section 133 of the Act.

ste) On the basis of the written representations received from the directors of the Company as on 31 March, 2018 taken on strecord by the Board of Directors, none of the directors is disqualified as on 31 March, 2018 from being appointed as a

director in terms of Section 164(2) of the Act.

f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such controls, refer to our separate Report in “Annexure A”. Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the Company's internal financial controls over financial reporting.

g) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, as amended, in our opinion and to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financial position in its Ind AS financial statements;

ii. The Company did not have any long-term contracts including derivative contracts for which there were any material

foreseeable losses.

iii. There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company.

2. As required by the Companies (Auditor's Report) Order, 2016 (“the Order”) issued by the Central Government in terms of Section 143(11) of the Act, we give in “Annexure B” a statement on the matters specified in paragraphs 3 and 4 of the Order.

For DELOITTE HASKINS & SELLS LLP Chartered Accountants

(Firm's Registration No.117366W/W-100018)

Balaji M NPartner

(Membership No.202094)thKochi, 30 April, 2018

30



ANNEXURE “A” TO THE INDEPENDENT AUDITOR'S REPORT (Referred to in paragraph 1(f) under 'Report on Other Legal and Regulatory Requirements' section of our report of even date)

Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)

Management's Responsibility for Internal Financial Controls

Auditor's Responsibility

Meaning of Internal Financial Controls Over Financial Reporting

Inherent Limitations of Internal Financial Controls Over Financial Reporting

We have audited the internal financial controls over financial reporting of Kanan Devan Hills Plantations Company Private Limited st(“the Company”) as of 31 March, 2018 in conjunction with our audit of the Ind AS financial statements of the Company for the year

ended on that date.

The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the “Guidance Note”) issued by the Institute of Chartered Accountants of India (the “ICAI”). These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Company's policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Act.

Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting of the Company based on our audit. We conducted our audit in accordance with the Guidance Note issued by the ICAI and the Standards on Auditing prescribed under Section 143(10) of the Act, to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our audit opinion on the Company's internal financial controls system over financial reporting.

A Company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. A Company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company's assets that could have a material effect on the financial statements.

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that

31

KDHP

the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial

streporting were operating effectively as at 31 March, 2018, based on the criteria for internal financial control over financial reporting

Opinion

thKochi, 30 April, 2018

For DELOITTE HASKINS & SELLS LLPChartered Accountants

(Firm's Registration No. )117366W/W-100018

Balaji M NPartner

(Membership No.202094)

ANNEXURE B TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 2 under 'Report on Other Legal and Regulatory Requirements' section of our report of even

date)

(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets.

(b) The Company has a program of verification of fixed assets to cover all the items in a phased manner over a period of 3 years which, in our opinion, is reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the program, certain fixed assets were physically verified by the Management during the year. According to the information and explanations given to us, no material discrepancies were noticed on such verification.

(c) According to the information and explanations given to us and the records examined by us, the Company holds land, commonly known as concession lands together with all tea plantations thereon and all lands interspersed within the boundaries of tea plantations and lands ancillary to the cultivations of the tea plantations in Kannan Devan Hills Village, Devikulam Taluk, Idukki District of Kerala and properties commonly known as Knights land in Kottagudi village in Tamilnadu on lease for 30 years from the date of execution of the business transfer agreement dated 30th March, 2005 between Tata Tea Limited (presently Tata Global Beverages Limited) and the Company, with further renewal option.

The remaining immovable properties within the concession area such as factories and buildings are owned by the Company as per the above business transfer agreement.

(ii) As explained to us, the inventories were physically verified during the year by the Management at reasonable intervals and no material discrepancies were noticed on physical verification.

(iii) The Company has not granted any loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Companies Act, 2013.

(iv) The Company has not granted any loans, made investments or provided guarantees and hence reporting under clause (iv) of the Order is not applicable.

(v) According to the information and explanations given to us, the Company has not accepted any deposits during the year to which the provisions of Sections 73 to 76 or any other relevant provisions of Companies Act, 2013 were applicable.

(vi) The maintenance of cost records has been specified by the Central Government under section 148(1) of the Companies Act, 2013 for Tea Industry. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Records and Audit) Rules, 2014, as amended prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013, and are of the opinion that, prima facie, the prescribed cost records have been made and maintained.

(vii) According to the information and explanations given to us, in respect of statutory dues:

(a) The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund, Income- tax, Sales Tax, Service Tax, Goods and Service tax,Customs Duty, Excise Duty, Value Added Tax, Cess and other material statutory dues applicable to it to the appropriate authorities.

(b) There were no undisputed amounts payable in respect of Provident Fund, Income-tax, Sales Tax, Service Tax, Goods and stService tax, Customs Duty, Excise Duty, Value Added Tax, Cess and other material statutory dues in arrears as at 31 March,

2018 for a period of more than six months from the date they became payable.

(c) Details of dues of Kerala Value Added Tax, Central Sales Tax, Central Income-tax, Kerala Agricultural Income Tax and Service stTax which have not been deposited as on 31 March, 2018 on account of disputes are given below:

32



33

KDHP

Sl. No

Name of Statute Nature of Dues Amount

(Rs.in Lakhs)

Forum where dispute is pending

1.

Income Tax Act, 1961

The Kerala Agricultural Income Tax Act, 1991

Kerala Value Added Tax plus interest thereon.

Commissioner of Income Tax (Appeals), Kochi

Hon. High Court of Kerala

3.

4.

The Kerala Value Added Tax, Act 2003

Central Income Tax.

Interest for delayed payment of advance tax

356.67

Deputy Commissioner

Kerala, Value Added Tax Appellate Tribunal, Ernakulam

(Appeals), Commercial Taxes, Government of The Kerala

Period to which the Amount Relates

Financial year 2005-06 to 2013-14and 2016-17

Assessment Years 2006-07 to 2009-10,2012-13 to 2014-15

Assessment Year2010-11

593.55

28.18

The Central Sales Tax Act, 1956

Demand of Statutory Forms

Tax – Deputy Commissioner (Appeals)

Finance Act, 1994 Service Tax Commissioner (Appeals) Kochi

Financial year 2012-13 to 2017-18

2.

Financial year 2011-12, 2012-13and 2015-16

19.57

5. 145.56

(viii) In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of loans or borrowings to financial institutions and banks. The Company has not issued any debentures.

(ix) The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) as on the balance sheet date. The term loans raised by the Company from banks have been applied by the Company during the year for the purposes for which they were raised, other than temporary deployment pending application of proceeds.

(x) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no material fraud on the Company by its officers or employees has been noticed or reported during the year.

(xi) The Company is a private Company and hence the provisions of section 197 of the Companies Act, 2013 do not apply to the Company.

(xii) The Company is not a Nidhi Company and hence reporting under clause (xii) of the Order is not applicable.

(xiii) In our opinion and according to the information and explanations given to us the Company is in compliance with Section 177 and 188 of the Companies Act, 2013, where applicable, for all transactions with the related parties and the details of related party transactions have been disclosed in the financial statements etc. as required by the applicable accounting standards.

(xiv) During the year the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures and hence reporting under clause (xiv) of the Order is not applicable to the Company.

(xv) In our opinion and according to the information and explanations given to us, during the year the Company has not entered into any non-cash transactions with its directors or persons connected with them and hence provisions of section 192 of the Companies Act, 2013 are not applicable.

(xvi) The Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934.

Kochi, th30 April, 2018.

For DELOITTE HASKINS & SELLS LLPChartered Accountants

(Firm's Registration No. )117366W/W-100018

Balaji M NPartner

(Membership No.202094



34

STBALANCE SHEET AS AT 31 MARCH, 2018

ASSETS

Non-current assets

(a) Property, plant and equipment

(b) Capital work-in-progress

(c) Intangible assets

(d) Financial assets

Loans

(e) Other non-current assets

Total non-current assets

Current assets

(b) Inventories

(a) Biological asset other than bearer plants

(c) Financial assets

(i) Investments

(ii) Trade receivables

(iv) Bank balances other than (iii) above

(vi) Other financial assets

(d) Current tax assets (Net)

(e) Other current assets

Total current assets

Total assets

EQUITY AND LIABILITIES

(a) Financial liabilities

Borrowings

(d) Other non-current liabilities

Total non-Current liabilities

Equity

(a) Equity share capital

(b) Other equity

Total Equity

Liabilities

Non-current liabilities

17

20

4

4

5

6

7

8

9

10

11

12.1

13

14

7

15

16

(iii) Cash and cash equivalents 12

(v) Loans 6

Note

No.

2,050.00

481.77

2,597.55

6,258.35

867.12

574.42

8.27

1,070.64

8,778.80

4,869.43

2,300.43

2,104.68

1,124.00

1,315.69

141.96

163.98

12,559.99

21,338.79

1,394.11

6,858.40

8,252.51

81.58

2.22

As atst31 March 2017

3,000.00

(c) Deferred tax liabilities (Net) 19 65.78202.20

(b) Provisions 18 -295.36

700.19

4,197.75

7,045.19

2,318.66

538.96

10.38

1,381.32

11,294.51

5,254.07

456.02415.76

200.23

3216.21

1,178.90

1,627.42

71.29

166.53

13,583.01

24,877.52

1,394.11

7,096.13

8,490.24

1,450.27

2.33

As atst31 March 2018

All amounts are in Rs. Lakhs unless otherwise stated

Particulars

35

KDHP

21

22

23

24

(i) Borrowings

(ii) Trade payables

(iii) Other financial liabilities

(b) Other current liabilities

Total current liabilities

Total liabilities

Total equity and liabilities

See accompanying notes to the financial statements

Current liabilities

For Deloitte Haskins & Sells LLPChartered Accountants


Bala i M N

Membership No.202094

j

Partner


Percy T Siganporia K Mathew AbrahamChairman Managing DirectorDIN: 00035330 DIN: 05132870

P Manoj P M SrikrishnanSecretary Executive Director- Finance & CFO DIN: 00419489


Note

No.

3,403.85

3,861.74

1,384.73

1,838.41

10,488.73

13,086.28

21,338.79

As at

31st March 2017

5,089.82

4,618.42

1,341.31

1,139.98

12,189.53

16,387.28

24,877.52

As at

31st March 2018


Particulars

(a) Financial liabilities

In terms of our Report attached



36

STATEMENT STOF PROFIT AND LOSS FOR THE YEAR ENDED 31 MARCH, 2018


Note No.

I Revenue from operations 25

II Other income 26

III Total Income (I+II)

IV Expenses

Cost of materials consumed 27A

Purchases of stock-in-trade 27B

Changes in inventories of finished goods and Stock-in-trade

27C

(Gain)/loss on transformation of biological asset

27D

Excise duty on sale of goods

28

Employee benefits expense

29

Finance costs

30

Depreciation and amortisation expense

31

Other expenses

32

Total expenses (IV)

V Profit before tax (III-IV)

VI Tax expense

(1) Current tax 33

(2) Deferred tax 33

VII Profit for the year (V - VI)

Other comprehensive income

(I) Items that will not be reclassified to statement of profit & loss Remeasurement of the defined benefit plan

36.2

(ii) Income tax relating to items that will not be reclassified to statement of profit and loss

33.2

VIII Total other comprehensive income (i-ii) IX Total comprehensive income for the year (VII + VIII)

Earnings per equity share Basic and diluted EPS (in Rs.) 35

Year ended31st March 2018

33,661.18

363.63

34,024.81

3,001.97

1,473.86

(583.19) 40.26

29.57

19,110.57

712.75

715.81

9,259.54

33,761.14

263.67

128.97

87.00

215.97

47.70

373.68

49.42

324.26 371.96

0.34


31,357.67

589.29

31,946.96

3,160.18

1,841.53

(358.48) (193.90)

113.29

17,217.17

581.15

651.22

8,514.66

31,526.82

420.14

109.12

183.18

292.30

127.84

73.16

9.67

63.49 191.33

0.92





Balaji M N


Partner




Particulars


STSTATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH, 2018

a. Equity share capital

Amount

Balance as at 1st April, 2016 1,394.11

Changes in equity share capital during the year -

Balance as at 31st March, 2017 1,394.11

Changes in equity share capital during the year -

Balance as at 31st March, 2018 1,394.11

b. Other equity

Reserves and surplus Securities premium

reserve

General Reserve

Surplus in

Statement of profit and loss

Total

Balance as at 31st March, 2016 4.61 841.79 6,832.84 6,801.30

Profit for the year - - 127.84 127.84

Other comprehensive income for the year, net of income tax

- - - 63.49

Total comprehensive income for the year - - 127.84 191.33

Payment of dividends - - (134.23) (134.23)

Transfer to reserves - - - -

Balance as at 31st March 2017 4.61 841.79 6,826.45 6,858.40

Profit for the year - - 47.70

324.26

324.26

(490.19)

47.70

Other comprehensive income for the year, net of income tax

- - - 324.26

Total comprehensive income for the year - - 47.70 371.96

Payment of dividends - - (134.23) (134.23)

Transfer to reserves - - - -

Balance as at 31st March 2018 4.61 841.79 6,739.92 7,096.13


Balaji M N


Partner






37

KDHP

Other hensive income

compre

Actuarialgain/(loss)

(877.94)

-

63.49

63.49

-

-

(814.45)

-






STSTATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2018

Note No.

Year ended 31st March, 2018


Cash flow from operating activities

Profit for the year

Adjustment for:

Finance costs

30

Interest income 26

Dividend income 26

Profit on sale of current investment

Depreciation and amortisation of expense

31

(Gain)/loss on disposal of property, plant and equipment

26

Rental income

25.3

493.30

581.16

(186.51)

(0.43)

(17.78)

651.22

0.82

(39.37)

637.35

712.75

(87.01)

(1.33)

-

715.81

(6.09)

(108.48)

Liabilities/Provisions no longer required written back

26

Provision for doubtful trade receivables and advances

32

Net foreign exchange (gain)/loss (unrealised)

(143.47)

1.20

6.06

1,350.98

(97.44)

13.49

Trade receivabl es and advances written off 32 4.781.28

(8.89)

1,771.44

Movements in working capital:

(Increase)/Decrease in trade and other receivables

(Increase)/Decrease in inventories

(Increase)/Decrease in other assets

(Increase)/Decrease in loans

Increase/(Decrease) in trade payables

Increase/(Decrease) in provisions

Cash generated from operations

Income taxes paid

Net cash generated by operating activities

Cash flows from investing activities

Payments to acquire financial assets

Proceeds on sale of financial assets

Rental income from operating leases

Payments for property, plant and equipment

Dividend received

Interest received

(1,135.45)

(384.64)

(271.74)

(2.22)

756.68

295.36

382.69

(191.87)

190.82

(200.23)

2,300.43

(2,927.47)

1.76

122.76

Bank balances not considered as cash and cash equivalents

Placed

Matured

38

952.61

(654.06)

(381.29)

Increase/(Decrease) in other liabilities (646.74)

(1,388.75)

(18.50)

(537.42)

8.69

(444.87)

-

813.56

(243.55)

570.01

(2,300.43)

831.88

(1,551.72)

0.43

218.68


Particulars

Proceeds from disposal of property, plant and equipment 0.79

42.42

-1,453.50

11.26

108.48

(54.90)

-

Net cash used in investing activities (1,304.45) (637.91)

Cash flow from financing activities

Repayment of borrowings

(434.11)

(359.67)

Interest paid

Proceeds from borrowings 1,500.00 -

Dividend paid

16.3

(111.53)

(111.53)

Tax on dividends paid

16.3

(22.70)

(801.85)

(22.70)

(588.61)

Net cash generated by/(used in) financing activities 129.81 (1,082.51)

Net decrease in cash and cash equivalents (317.28) (1,816.95)

Cash and cash equivalents at the beginning of the year 12

(3,322.27)

(1,505.32)

Cash and cash equivalents at the end of the year 12

(3,639.55) (3,322.27)




Balaji M N


Partner

Percy T Siganporia Mathew AbrahamChairman Managing DirectorDIN: 00035330 DIN: 05132870


thKochi, 30 April 2018

K

Note No.



Particulars

39

KDHP


thKochi, 30 April 2018


40



STNOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH, 2018

1. General information

Kanan Devan Hills Plantations Company Private Limited (KDHP) was incorporated on 15th March, 2005 under the Companies Act, 1956 and took over 17 Tea estates from Tata Tea Limited (TTL), presently Tata Global Beverages Limited (TGBL), from the year 2005 and thereafter these estates were amalgamated into 7 estates. The Company is mainly engaged in the business of cultivation, growing, manufacturing and marketing of tea. Majority of the shares in the Company are held by its employees/ex-employees. The address of its registered office and principal place of business is KDHP House, Munnar, Kerala- 685 612.

2. Significant accounting policies

2.1 Statement of compliance

The financial statements have been prepared in accordance with Ind ASs notified under the Companies (Indian Accounting Standards) Rules 2015, as amended.

2.2 Basis of preparation and presentation

The financial statements have been prepared on the historical cost basis except for certain financial instruments and biological assets that are measured at fair values at the end of each reporting period, as explained in the accounting policies below.

Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or liability, the Company takes into account the characteristics of the asset or liability if market participants would take into account the characteristics when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these financial statements is determined on such basis except, where measurements that have some similarities to fair value but are not fair value, such as net realisable value in Ind AS 2 (Inventories) or value in use in Ind AS 36 (Impairment of Assets).

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1,2, or 3 based on the degrees to which the inputs to fair value measurement are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;

Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and

Level 3 inputs are unobservable inputs for the asset or liability.

All assets and liabilities have been classified as current or non current as per the Company's normal operating cycle and other criteria set out in Schedule III to the Companies Act, 2013. Based on the nature of products and the time between the acquisition of assets for processing and their realisation in cash and cash equivalent, the Company has ascertained its operating cycle as 12 months for the purpose of current / non current classification of assets and liabilities.

The principal accounting policies are set out below.

2.3 Revenue recognition

Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for customer returns,

rebates and other similar allowances.

41

KDHP

2.3.1 Sale of goods

Revenue from the sale of goods is recognised when the goods are delivered and titles have passed, at which time all the following conditions are satisfied:

- the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably;

- it is probable that the economic benefits associated with the transaction will flow to the Company; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Income from minor crops like vegetables are accounted for net of expenses.

2.3.2 Rendering of services

Fees and revenue from a contract to provide services is recognised by reference to the stage of completion of the contract taking into account the terms of relevant contracts/arrangements.

Income from sale of electricity is netted off from cost of electricity purchased from Kerala State Electricity Board Limited and the balance is considered as cost of own consumption.

2.3.3 Dividend

Dividend income from investments is recognised when the right to receive payment has been established.

2.3.4 Interest income

Interest income from a financial asset is recognised when it is probable that the economic benefits will flow to the Company and the amount of income can be measured reliably.

2.3.5 Rental Income

Rental income from operating leases is generally recognised as per rental agreement.

2.3.6 Subsidies and export incentives

Subsidy for replanting and rejuvenation of tea bushes extended by Tea Board of India are recognised as deferred income. The Company is required to recognise the income only when the Company recognizes as expenses the related costs for which the grants are intended to compensate.

Subsidy for production of orthodox types of teas extended by Tea Board of India are accounted when the Company has substantially complied with the terms of the Scheme under which the subsidies are paid.

Export benefits are not recognised until there is reasonable assurance that the Company will comply with the conditions attached to them and that the benefits will be received. They are recognised in the statement of profit and loss in the period in which they become receivable.

2.4 Leasing

a) Where the Company is Lessor

Leases in which Company does not transfer substantially all the risks and benefits of ownership of the asset are classified as operating leases. Assets subject to operating leases are included in fixed assets. Lease income on an operating lease is recognized in the statement of profit and loss as per the lease term. Costs, including depreciation, are recognized as an expense in the statement of profit and loss.

b) Where the Company is Lessee

Leases where the lessor effectively retains substantially all the risks and benefits of ownership of the leased assets are classified as operating leases. Operating lease payments are recognized as an expense in the statement of profit and loss as per the lease terms.

42



2.5 Foreign currencies

In preparing the financial statements of the Company, transactions in currencies other than the Indian Rupees (foreign currencies) are recognised at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date and the exchange differences are recognised in the statement of profit and loss in the period in which they arise. Non-monetary items that are measured at fair value are translated using the exchange rates at the date when the fair value was determined. Translation differences on assets and liabilities carried at fair value are reported as part of the fair value gain or loss.

2.6 Borrowing costs

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

Interest income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation

All other borrowing costs are recognised in the statement of profit and loss in the period in which they are incurred.

2.7 Government grants

Grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and the Company will comply with all attached conditions.

Government grants relating to income are deferred and recognised in the profit or loss over the period necessary to match them with the costs that they are intended to compensate and presented within other income. Government grants relating to the purchase of property, plant and equipment are included in non-current liabilities as deferred income and are credited to profit or loss on a straight-line basis over the expected lives of the related assets and presented within other income.

2.8 Employee benefits

2.8.1 Retirement benefit costs and termination benefits

Payments to defined contribution retirement benefit plans are recognised as an expense when employees have rendered service entitling them to the contributions.

For defined benefit retirement benefit plans, the cost of providing benefits is determined using the projected unit credit method, with actuarial valuations being carried out at the end of each annual reporting period. For schemes, where recognised funds have been set up, annual contributions determined as payable in the actuarial valuation report are contributed. Remeasurement, comprising actuarial gains and losses and the return on plan assets (excluding net interest), is reflected immediately in the balance sheet with a charge or credit recognised in other comprehensive income in the period in which they occur. Remeasurement recognised in other comprehensive income is reflected immediately in retained earnings and is not reclassified to profit or loss. Past service cost is recognized in profit or loss in the period of a plan amendment. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset. Defined benefit costs are categorised as follows:

l service cost (including current service cost, past service cost, as well as gains and losses on curtailments and settlements);

net interest expense or income; and

l remeasurement

The Company presents the first two components of defined benefit costs in profit or loss in the line item 'Employee benefits expense'. Curtailment gains and losses are accounted for as past service costs.

The retirement benefit obligation recognised in the balance sheet represents the actual deficit or surplus in the Company's defined benefit plans. Any surplus resulting from this calculation is limited to the present value of any economic benefits available in the form of refunds from the plans or reductions in future contributions to the plans.

l

A liability for a termination benefit is recognised at the earlier of when the entity can no longer withdraw the offer of the termination benefit and when the entity recognises any related restructuring costs.

2.8.2 Short-term and other long-term employee benefits

A liability is recognised for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service.

Liabilities recognised in respect of short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in exchange for the related service.

The Company does not grant long term compensated absence benefit for its employees.

2.9 Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

2.9.1 Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from 'profit before tax' as reported in the statement of profit and loss because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's current tax, under the Income Tax Act, 1961 and The Kerala Agricultural Income Tax Act, 1991 are calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.9.2 Deferred tax

Deferred tax is recognised on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised.

Such deferred tax assets and liabilities are not recognised if the temporary difference arises from the initial recognition of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

2.9.3 Minimum Alternate Tax

Minimum Alternative Tax Credit is recognised as an asset only when and to the extent there is convincing evidence that the Company will pay normal income tax during the specified period. Such asset is reviewed at each Balance Sheet date and the carrying amount of the MAT credit asset is written down to the extent there is no longer a convincing evidence to the effect that the Company will pay normal income tax during the specified period.

2.9.4 Current and deferred tax for the year

Current and deferred tax are recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax are also recognised in other comprehensive income or directly in equity respectively.

43

KDHP

44



Asset

Estimated useful life

a) Tea bushes

50 years

b) Medicinal and aromatic plants

8 years

c) Field plant and machinery

6 years

d) Electrical equipments for electricity distribution

i) Assets purchased second hand 18 years

ii) Transformer

18 years

iii) IT equipment

6 years

iv) Distribution lines and systems 35 years

Bearer plants are recognised under property, plant and equipment on fulfilment of the following conditions:

1. Is used in the production or supply of agricultural produce;

2. Is expected to bear produce for more than one period; and has a remote likelihood of being sold as agricultural produce, except for incidental scrap sales.

Bearer plants are recognised at historical cost less depreciation. Cost of tea bushes includes expenditure incurred for development of the soil including uprooting expenditure, cost incurred for planting and maintenance of the tea bushes, till the bushes reach commercial tea leaves bearing ability and the cost of the tea bushes/seeds planted. Based on the recommendation of the experts the non bearing period of the tea bushes has been determined at 5 years from the year of plantation of the tea bushes .

Assets costing up to Rs.5000 /- are fully depreciated in the year of addition.

The estate lands are acquired on 30-year lease from Tata Tea Limited (presently TGBL) w.e.f. 2005. Cost of leasehold rights on the land being Stamp Duty and Registration Charges paid for acquiring the lease is depreciated over the tenure of the lease.

If the lease is not renewed after the present tenure of 30 years, the assets are to be re-conveyed to TGBL at the same price at which they were purchased plus cost of additions and improvements net of applicable depreciation thereon, at the end of the lease period.

An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and

2.10 Property, plant and equipment

Land and buildings held for use in the production or supply of goods or services, or for administrative purposes, are stated in the balance sheet at cost less accumulated depreciation and accumulated impairment losses.

Properties in the course of construction for production, supply or administrative purposes are carried at cost, less any recognised impairment loss. Cost includes professional fees and, for qualifying assets, borrowing costs capitalised in accordance with the Company's accounting policy. Such properties are classified to the appropriate categories of property, plant and equipment when completed and ready for intended use. Replanted tea bushes are considered ready for their intended use from the beginning of the fifth financial year following the financial year in which the planting was undertaken. Depreciation of these assets, on the same basis as other property assets, commences when the assets are ready for their intended use. Costs of rejuvenation pruning are recognised in the statement of profit and loss account in the period in which the costs are incurred.

Fixtures and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is recognised so as to write off the cost of assets (properties under construction) less their residual values over their useful lives, using the straight-line method. The estimated useful lives, residual values and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimate accounted for on a prospective basis.

Depreciation on tangible fixed assets taken over from Tata Tea Limited (presently TGBL) effective from 1st April 2005 and purchases of fixed assets and addition thereto, has been provided on straight-line method as per the useful life of the asset prescribed in Schedule II to the Companies Act, 2013 considering residual value of 5% (nil for tea bushes) of original cost of asset except in respect of the following categories of assets described below.

equipment is determined as the difference between the sale proceeds and carrying amount of the asset and is recognised in the statement of profit and loss in the period when the disposal or retirement is undertaken.

Intangible assets with finite useful lives that are acquired separately are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation is recognised on a straight-line basis over their estimated useful lives. The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis.

An internally-generated intangible asset arising from development (or from the development phase of an internal project) is recognised if, and only if, all of the following have been demonstrated:

the technical feasibility of completing the intangible asset so that it will be available for use or sale;

An intangible asset is derecognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in the statement of profit or loss when the asset is derecognised.

to

2.11 Intangible assets

2.11.1 Intangible assets acquired separately

2.11.2 Internally-generated intangible assets

l l the intention to complete the intangible asset and use or sell it; l the ability to use or sell the intangible asset; l how the intangible asset will generate probable future economic benefits; l the availability of adequate technical, financial and other resources to complete the development and to use or sell the

intangible asset; and l

the ability to measure reliably the expenditure attributable to the intangible asset during its development.

The amount initially recognised for internally-generated intangible assets is the sum of the expenditure incurred from the date when the intangible asset first meets the recognition criteria listed above. Where no internally-generated intangible asset can be recognised, development expenditure is recognised in profit or loss in the period in which it is incurred.

Subsequent to initial recognition, internally-generated intangible assets are reported at cost less accumulated amortisation and accumulated impairment losses, on the same basis as intangible assets that are acquired separately.

2.11.3 Derecognition of intangible assets

2.11.4 Useful lives of intangible assets

Estimated useful lives of the intangible asset are as follows:

Commercial rights : 30 years Computer software : 6 years

2.12 Impairment of tangible and intangible assets

At the end of each reporting period, the Company reviews the carrying amounts of its tangible and intangible assets determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment at least annually, and whenever there is an indication that the asset may be impaired.

Recoverable amount is the higher of fair value less costs of disposal and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in the statement of profit and loss.

45

KDHP

46



2.13 Inventories

Finished goods are stated at the lower of cost and net realisable value. Finished goods produced from agricultural produce that the Company has harvested from its biological assets are valued at lower of cost arrived at by adding the cost of conversion to the fair value of agricultural produce and the net realizable value. Net realisable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale.

Cost is determined on weighted average method for all other categories of inventories. Cost of raw materials and traded goods comprises cost of purchases. Cost of inventories also includes all other costs incurred in bringing the inventories to their present location and condition. Cost of finished goods comprises direct materials, direct labour and an appropriate proportion of variable and fixed overhead expenditure. Provision is made for obsolete, non-moving and defective stocks, where necessary.

2.14 Biological assets other than bearer plants

Biological assets are measured at fair value less cost to sell. Cost to sell include selling costs, including auctioneer's fees, commission paid to brokers and dealers and estimated costs of transport to the market but excludes finance costs and income taxes. The fair value of the tea leaves is determined based on the market price for the products reduced by the proportionate cost for the level of development of the biological asset as on date .

2.15 Provisions and contingent liabilities

Provisions are recognised when the Company has a present obligation as a result of a past event, it is probable that the Company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. When a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows.

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the company of a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a reliable estimate of the amount cannot be made.

2.16 Financial instruments

Financial assets and financial liabilities are recognised when a Company becomes a party to the contractual provisions of the

instruments.

Financial assets and financiall iabilities are initially measured at fair value. Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets and financial liabilities at fair value through profit or loss) are added to or deducted from the fair value of the financial assets or financial liabilities, as appropriate, on initial recognition. Transaction costs directly attributable to the acquisition of financial assets or financial liabilities at fair value through profit or loss are recognised immediately in profit or loss.

Financial assets

The Company classifies its financial assets in the following categories:

i) Financial assets at amortised cost - Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortised cost. They are presented as current assets, except for those maturing later than 12 months after the reporting date which are presented as non-current assets. Financial assets are measured initially at fair value which usually represents cost plus transaction costs and subsequently carried at

amortised cost using the effective interest method, less any impairment loss if any. Financial assets at amortised cost are represented by trade receivables, security and other deposits, cash and cash equivalent, employee and other advances.

47

KDHP

ii) Equity investments - Investment in subsidiaries are stated at cost. All other equity investments are measured at fair value,

except for certain unquoted equity investments which are carried at cost where the fair value of these investments cannot be

reliably measured.

iii) Financial Assets at Fair Value through Other Comprehensive Income (FVTOCI) - For investments which are not held for trading purposes and where the Company has exercised the option to classify the investment as at FVTOCI, all fair value changes on the investment are recognised in OCI. The accumulated gains or losses on such investments are not recycled to the Statement of Profit and Loss even on sale of such investment.

iv) Financial assets at Fair Value through Profit and loss (FVTPL) - Financial assets other than the equity investments and investment classified as FVTOCI are measured at FVTPL. These include surplus funds invested in mutual funds etc.

v) Impairment of financial assets - The Company assesses at each balance sheet date whether there is objective evidence that a financial asset or a group of financial assets is impaired. A financial asset or a group of financial assets is impaired and impairment losses are incurred only if there is objective evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset (a 'loss event') and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated.

Financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into. Financial liabilities are classified, at initial recognition, as subsequently measured at amortized cost unless they fulfil the requirement of measurement at fair value through profit or loss. Where the financial liability has been measured at amortised cost, the difference between the initial carrying amount of the financial liabilities and their redemption value is recognized in the statement of profit and loss over the contractual terms using the effective interest rate method. Financial liabilities at fair value through profit or loss are carried at fair value with changes in fair value recognized in the finance income or finance cost in the statement of profit or loss.

Derecognition of financial assets and financial liabilities

Financial assets are derecognized when the rights to receive benefits have expired or been transferred, and the Company has transferred substantially all risks and rewards of ownership of such financial asset. Financial liabilities are derecognized when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Offsetting of financial instruments

Financial assets and liabilities are offset and the net amount is reported in the balance sheet where there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.

2.17. Investments and other financial assets

2.17.1. Classification

The Company classifies its financial assets in the following measurement categories:

1. Those to be measured subsequently at fair value (either through other comprehensive income, or through profit or loss),

2. Those measured at amortised cost.

The classification depends on the entity's business model for managing the financial assets and the contractual terms of the cash flow.

and

For assets measured at fair value, gains and losses will either be recorded in profit or loss or other comprehensive income. For investments in debt instruments, this will depend on the business model in which the investment is held. For investments in equity instruments, this will depend on whether the Company has made an irrevocable election at the time of initial recognition to account for the equity investment at fair value through other comprehensive income

The Company reclassifies debt investments when and only when its business model for managing those assets changes.

48



2.17.2. Measurement

At initial recognition, the Company measures a financial asset at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are expensed in profit or loss.

2.18. Cash and cash equivalents

For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value, and bank overdrafts. Bank overdrafts are shown within borrowings under current liabilities in the balance sheet.

2.19. Trade and other payables

These amounts represent liabilities for goods and services received by the Company prior to the end of financial year which are unpaid. The amounts are unsecured and are usually paid within the contracted period from recognition. Trade and other payables are presented as current liabilities unless payment is not due within 12 months after the reporting period. They are recognised initially at their fair value and subsequently measured at amortised cost.

2.20. Earnings per share

Basic earnings per share is computed by dividing the profit/(loss) after tax by the weighted average number of equity shares outstanding during the year.

2.21. Insurance claims

Insurance claims are accounted for on the basis of claims admitted /expected to be admitted and to the extent that the amount recoverable can be measured reliably and it is reasonable to expect ultimate collection. Differences, if any, on final settlements of the claim are recognized in the periods in which the settlements are made.

2.22. Operating cycle

Based on the nature of the products /activities of the Company and the normal time between acquisition of assets and their realization in cash or cash equivalents, the Company has determined its operating cycle as 12 months for the purpose of classification of its assets and liabilities as current and non-current.

3. Critical accounting judgements and key sources of estimating uncertainty

The preparation of the financial statements requires the Company's management to exercise judgment and to make estimates and assumptions. These estimates and associated assumptions are based on historical experiences and various other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revision to accounting estimates are recognised in the period in which the estimate is revised if the revision affect only that period, or in the period of the revision and future periods if the revision affects both current and future period.

3.1. Critical judgements in applying accounting policies

Depreciation and amortisation

Depreciation and amortisation is based on management estimates of the future useful lives of the property, plant and equipment and intangible assets. Estimates may change due to technological developments, competition, changes in market conditions and other factors and may result in changes in the estimated useful life and in the depreciation and amortisation charges.

Taxation

The Company is engaged in agricultural activities and also subject to tax liability under MAT provisions. Significant judgement is involved in determining the tax liability for the Company. Also there are many transactions and calculations during the ordinary course of business for which the ultimate tax determination is uncertain. Further judgement is involved in determining the deferred tax position on the balance sheet date.

49

KDHP

Employee Benefits

The present value of the defined benefit obligations depends on a number of factors that are determined on an actuarial basis using a number of assumptions. The assumptions used in determining the net cost (income) for defined benefit include the discount rate. Any changes in these assumptions will impact the carrying amount of defined benefit obligations.

The Company determines the appropriate discount rate at the end of each year. This is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the pension obligations. In determining the appropriate discount rate, the Company considers the interest rates of Government securities that have terms to maturity approximating the terms of the related defined benefit obligation.

Provisions and Contingencies

Provisions and contingencies are based on Company Management's best estimate of the liabilities based on the facts known at the balance sheet date

Fair value of financial instruments and biological assets

The fair value of financial instruments and biological assets (including agricultural produce) that are unlisted and not traded in an active market is determined at value assessed based on recent transactions entered into with third party or based on valuation done by external appraisers. Where it is not possible to determine a reliable estimate of fair value, the carrying value is determined based on acquisition cost.

Note 4. Property, plant and equipment and capital work-in-progress

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2018

Carrying amounts of:

Building (Refer Note 4 (i) below)

Bridges

Plant and equipment

Furniture and fixtures

Office equipment

Motor vehicles

Tea bushes

Planting of aromatic plants

As at31st March 2018

As at31st March 2017

Capital work-in-progress:

Immature tea bushes

Biological asset in progress

Others

2,591.20

139.36

3,375.32

58.73

12.92

45.73

-

35.09

2,823.74

123.16

3,931.14

53.42

14.61

70.91

-

28.21

7,045.19 6,258.35

1,221.11

205.55

892.00

2,318.66

9,363.85

554.82

-

312.30

867.12

7,125.47


50



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0)

Car

ryin

g am

ou

nt

Bal

ance

at

31

st M

arch

20

16

2

56

0.9

7

15

8.9

9 2

,80

8.4

3

65

.75

1

6.9

7

59

.38

-

23

.41

5,6

93

.90

Ad

dit

ion

s

14

6.0

6 -

9

90

.60

1

.98

0

.30

1

.89

-

18

.44

1,1

59

.27

Dis

po

sals

-

-

(1.6

2)

- -

- -

- (1

.62

)

Dep

reci

atio

n e

xpen

se

(11

5.8

3)

(1

9.6

3)

(4

22

.09

)

(9.0

0)

(4

.35

)

(15

.54

) -

(6

.76

) (5

93

.20

)

Bal

ance

at

31

st M

arch

, 20

17

2

,59

1.2

0

13

9.3

6

3,3

75

.32

5

8.7

3

12

.92

4

5.7

3 -

3

5.0

9 6

,25

8.3

5

Ad

dit

ion

s

35

5.9

9

4.1

4

10

61

.04

2

.87

5

.98

4

2.3

4 -

- 1

,47

2.3

6

Dis

po

sals

-

-

(5.1

2)

-

(0.0

5)

- -

- (5

.17

)

Dep

reci

atio

n e

xpen

se

(12

3.4

5)

(2

0.3

4)

(5

00

.10

)

(8.1

8)

(4

.24

)

(17

.16

) -

(6

.88

) (6

80

.35

)

Bal

ance

at

31

st M

arch

, 20

18

2

,82

3.7

4

12

3.1

6

3,9

31

.14

5

3.4

2

14

.61

7

0.9

1 -

2

8.2

1 7

,04

5.1

9

Bu

ildin

g

B

rid

ges

Furn

itu

re&

fix

ture

s

Off

ice

e

qu

ipm

en

t

M

oto

r ve

hic

les

Tea

bu

she

s

Pla

nti

ng

of

aro

mat

ic

pla

nts

To

tal

Part

icu

lars

P

lan

t an

de

qu

ipm

en

t

Co

st

Bal

ance

at

1st

Ap

ril 2

01

6

Ad

dit

ion

s

Dis

po

sals

Bal

ance

at

31

st M

arch

20

17

Ad

dit

ion

s

Dis

po

sals

Bal

ance

at

31

st M

arch

20

18

2,6

71

.67

14

6.0

6

-

2,8

17

.73

35

5.9

9

-

3

,17

3.7

2

17

8.0

1 - -

17

8.0

1

4.1

4 -

18

2.1

5

3,1

25

.74

99

0.6

0

(1.7

5)

4,1

14

.59

1,06

1.04

(8.6

8)

5,1

66

.95

7

5.5

9

1

.98

-

7

7.5

7

2

.87

-

8

0.4

4

21

.47

0.3

0

-

21

.77

5

.98

(0.0

5)

2

7.7

0

74

.70

1.8

9 -

76

.59

42

.34 -

11

8.9

3

-

-

-

-

-

-

-

31

.86

18

.44

-

50

.30

- -

50

.30

6

,17

9.0

4 1

,15

9.2

7 (1

.75

) 7

,33

6.5

6 1

,47

2.3

6

(8.7

3)

8,8

00

.19

All

amo

un

ts a

re in

Rs.

Lak

hs

un

less

oth

erw

ise

sta

ted

51

KDHP

4(i

i) T

he

Co

mp

any

has

acq

uir

ed w

ith

eff

ect f

rom

1st

Ap

ril,

20

05

, cer

tain

est

ates

in K

eral

a as

a g

oin

g co

nce

rn (i

ncl

ud

ing

erst

wh

ile D

evik

ula

m E

stat

e fr

om

1

st Ju

ly, 2

00

5) f

rom

Tat

a Te

a Li

mit

ed [p

rese

ntl

y TG

BL]

(Les

sor)

by

way

of l

ease

of l

and

an

d tr

ansf

er o

f oth

er re

late

d a

sset

s an

d li

abili

ties

per

tain

ing

to th

e af

ore

said

un

der

taki

ng.

Th

e le

ase

dee

d is

for 3

0 y

ears

an

d re

new

able

ther

eaft

er a

t th

e o

pti

on

of t

he

less

ee o

n th

e te

rms

to b

e m

utu

ally

agr

eed

. Th

e le

ase

can

be

term

inat

ed e

arlie

r if

th

e le

ssee

fails

to

ho

no

ur

the

cove

nan

ts u

nd

er t

he

leas

e d

eed

. Th

e tr

ansf

er d

eed

s fo

r sa

le o

f o

ther

rel

ated

ass

ets

pro

vid

e th

at if

the

leas

e o

f lan

d u

po

n it

s ex

pir

y is

no

t ren

ewed

or i

f th

e le

ase

is te

rmin

ated

ear

lier,t

hen

the

Co

mp

any

shal

l re-

con

vey

to th

e Le

sso

r or i

ts n

om

inee

al

l th

e as

sets

co

vere

d u

nd

er th

e tr

anfe

r dee

ds

at th

e co

nsi

der

atio

n to

be

det

erm

ined

in th

e m

ann

er s

tate

d th

erei

n.

4(i

ii) F

or a

sset

s p

led

ged

as

secu

rity

Ref

er N

ote

.17

.1.

4(i

v) C

ost

incl

ud

es a

sset

s u

sed

in a

Join

t Ven

ture

Rs.

15

4.2

5 L

akh

s (3

1st

Mar

ch, 2

01

7- R

s.1

54

.25

Lak

hs)

.

Part

icu

lars

As

at

31

st M

arch

20

17

Go

do

wn

(4

63

68

Sq

Ft)

1

46

.26

13

7.4

6

As

at

31

st M

arch

20

18

14

6.2

61

33

.11

Gro

ss

b

lock

Net

blo

ckG

ross

blo

ckN

et b

lock

As

at

3

1st

Mar

ch 2

01

8

53

2.3

6

6.6

1

53

8.9

6

62

6.3

3 - -

62

6.3

3 - -

62

6.3

3

As

at

3

1st

Mar

ch 2

01

7

56

3.6

5

10

.77

57

4.4

2

64

.29 - -

64

.29 - -

64

.29

No

te 5

. In

tan

gib

le a

sset

Car

ryin

g am

ou

nts

of:

Co

mm

erci

al r

igh

ts

Co

mp

ute

r so

ftw

are

Co

st

Bal

ance

at

31

st M

arch

, 20

16

Ad

dit

ion

s

Dis

po

sals

Bal

ance

at

31

st M

arch

20

17

Ad

dit

ion

s

Dis

po

sals

Bal

ance

at

31

st M

arch

20

18

All

amo

un

ts a

re in

Rs.

Lak

hs

un

less

oth

erw

ise

sta

ted

4(i

) B

uild

ings

giv

en u

nd

er o

per

atin

g le

ase

rep

rese

nts

go

do

wn

bu

ildin

g, w

ho

se le

ase

per

iod

exp

ires

on

31

st M

arch

, 20

19

an

d r

enew

able

th

erea

fter

. 6

90

.62 - -

69

0.6

2 - -

69

0.6

2

Co

mm

erc

ial r

igh

ts

Co

mp

ute

r So

ftw

are

Tota

l

52



Co

mm

erc

ial r

igh

ts

Co

mp

ute

r So

ftw

are

Tota

l

Acc

um

ula

ted

am

ort

isat

ion

an

d im

pai

rme

nt

Bal

ance

at

31

st M

arch

, 20

16

Am

ort

isat

ion

exp

ense

Am

ort

isat

ion

exp

ense

Am

ort

isat

ion

exp

ense

Bal

ance

at

31

st M

arch

, 20

16

Dis

po

sals

Ad

dit

ion

s

Ad

dit

ion

s

(31

.30

)

(31

.38

)(2

6.8

0)

(58

.18

)

(58

.02

)(2

6.7

2)

(62

.68

)

(93

.97

)

56

3.6

5

53

2.3

6

(31

.29

)

(31

.30

)

(31

.29

)

59

4.9

5- - -

(53

.52

)

(57

.68

)

10

.77

6.6

1

(4.1

6)

(26

.72

)

(4.1

6)

37

.49- - -

(11

6.2

0)

(15

1.6

6)

57

4.4

2

53

8.9

6

(35

.46

)

(58

.02

)

(35

.46

)

63

2.4

4- - -

Bal

ance

at

31

st M

arch

, 20

18

Bal

ance

at

31

st M

arch

, 20

17

Bal

ance

at

31

st M

arch

, 20

18

Car

ryin

g A

mo

un

t

5.1

Sig

nif

ican

t in

tan

gib

le a

sset

sTh

e C

om

pan

y h

old

s co

mm

erci

al r

igh

ts a

risi

ng

ou

t o

f ta

kin

g o

ver

of

the

bu

sin

ess

fro

m T

ata

Tea

Lim

ited

(p

rese

ntl

y TG

BL)

. Th

e ca

rryi

ng

amo

un

t o

f th

e co

mm

erci

al r

igh

ts is

Rs.

53

2.3

6 L

akh

s (A

s at

31

st M

arch

, 20

17

- R

s.5

63

.65

Lak

hs)

will

be

fully

am

ort

ised

in 1

7 y

ears

(A

s at

31

st M

arch

, 20

17

: 18

yea

rs).

Dis

po

sals

Am

ort

isat

ion

exp

ense

Bal

ance

at

31

st M

arch

, 20

17

--

-

All

amo

un

ts a

re in

Rs.

Lak

hs

un

less

oth

erw

ise

sta

ted

53

KDHP


Note 6. Loans As at

31st March, 2018

As at

As at

31st March, 2017

31st March, 2017

Non-current Loans to employees (Refer Note 6(i) below)

- Secured, considered good 8.019.73

0.65

10.38

- Unsecured, considered good 0.26

8.27

Current

Loans to employees (Refer Note 6(i) below)

1.881.87

- Secured, considered good

- Unsecured, considered good 0.340.46

2.22

Particulars

6(i) Carried at amortised cost.

2.33

Note 7. Other assets

As at 31st March 2018

Non-current Capital advance

Deposit with KSEB

Interest accrued on deposit with KSEB

Advance tax (Net)

Deposit with sales tax authorities

Others

Other deposits

Allowance for doubtful deposits

299.94

226.69

90.88

509.69

239.25

14.87

1,381.32

3.61

(3.61)

-1,381.32

142.39

226.69

77.39

375.89

234.13

14.15

1,070.64

3.61

(3.61)

-1,070.64

Current

Prepaid expenses

Balances with Government authorities

Advance to supplier

Others

52.34

-

79.99

34.20

56.69

0.17

43.08

64.04

166.53 163.98

415.76

262.12

Tea leaves

193.90

456.02

(40.26)

Balance at 31st March, 2016

Change in fair value due to biological transformation


Change in fair value due to biological transformation


Note 8. Biological asset other than bearer plants

8(i) The standing crop as on a date is calculated based on the anticipated yield estimated by the Management multiplied by the crop index and divided by the proposed number of rounds of harvesting.

8(ii) The fair value of the green leaves is based on Level 2 inputs. Under the hierarchy, fair valuation under Level 2 is considered if determined using valuation techniques which maximise the use of observable market data and rely as little as possible on entity-specific estimates.

54



Note 9. Inventories As at

31st March, 2017As at

31st March 2018

As at 31st March, 2017




3,587.53

18.78

116.15

-

1,033.10

498.51-

2,882.08

57.78

101.06

95.81

1,064.06

481.02187.62

4,869.43

Inventories- Finished goods (Refer Note 9(ii) below)- Goods-in-transit- Stock-in-trade- Standing firewood trees- Stores and spares- Stock of medicinal and aromatic products- Nursery plants

5,254.07

9(i) Inventories are valued at lower of cost and net realisable value.

9(ii) The valuation of tea is based on the agricultural produce (plucked green leaf). Agricultural produce is valued at fair value less cost to sell. The fair valuation of plucked green leaves is based on Level 2 inputs. Under the hierarchy, fair valuation under Level 2 is considered if determined using valuation techniques which maximise the use of observable market data and rely as little as possible on entity-specific estimates.

Note 10. Investments

Current (Designed as Fair Value Through Profit and Loss) Investment in mutual fund

-

200.23

200.23

2,300.43

Particulars

Total

- SBI Premier Liquid Fund - Direct Plan - Daily Dividend (As at 31st March, 2018- Nil; NAV- Rs. Nil, As at 31st March, 2017- 229297.41 units; NAV- Rs.1003.25)

- SBI Magnum Insta Cash Fund - Direct Plan - Daily Dividend (As at 31st March, 2018- 11953.67 units; NAV- Rs.1675.03, As at 31st March, 2017- Nil)

2,300.43

-

Note:The Company has no debts which are due for more than a year, hence non current balance for trade receivables is nil.

Note 12. Cash and cash equivalents

For the purpose of the statement of cash flows, cash and cash equivalents include cash on hand and in banks, net of outstanding bank overdrafts. Cash and cash equivalents at the end of the reporting period as shown in the statement of cash flows can be reconciled to the related items in the balance sheet as follows:

Current

Note 11. Trade receivables

Trade receivables

(a) Secured, considered good 109.69

(b) Unsecured, considered good 3,106.52

(c) Doubtful 32.86

Allowance for doubtful trade receivables (32.86)

3,216.21

106.941,997.74

18.09(18.09)

2,104.68

Particulars

Total

Particulars


55

KDHP

As at

As at

As at

31st March, 2017

31st March, 2017

31st March, 2017

As at

As at

As at

31st March 2018

31st March 2018

31st March 2018

(3,322.27)

Balances with Banks

In current accounts

Cash on hand

Cash and cash equivalents as per balance sheet

Bank overdrafts (Refer Note. 21)

Cash and cash equivalents as per Statement of cash flows

80.42

1.16

81.58

(3,403.85)

1,442.23

1,450.27

(5,089.82)

8.04

(3,639.55)

1,124.00

(i) In deposit accounts- original maturity of

more than 3 months (Refer Note 12.1(i) and (ii) below) 1,099.501,152.43

1,178.90

Note 12.1 Bank balances other than (Cash and cash equivalents) above

(ii) In earmarked accounts Unpaid dividend accounts

12.1 (i) Includes Rs. 748.07 Lakhs (As at 31st March, 2017- Rs.726 Lakhs) held as margin money and Rs. 311 Lakhs

(As at 31st March, 2017- Rs.300 Lakhs) as security against borrowings.

12.1 (ii) includes Rs. Nil (As at 31st March, 2017- Rs. Nil) with remaining maturity of more than 12 months from the balance

sheet date.

26.47 24.50

Note 13. Other financial assets

Particulars

Advance to (Refer Note. 13(i) below)

KDHP Shareholders & Employees Welfare Trust 193.44

906.34

35.04

58.12

41.13

74.72

Total

Current

Receivable from Tea Board of India Export incentive receivable

Interest accrued on deposits

Advance to JV (Refer Note 13(ii) below)

Gratuity recoverable from Insurance Company

Others (Refer Note 13(iii) below) 6.90

Particulars

Particulars

193.44

-

1,323.86

54.66

8.89

41.13

5.44

13 (i) Represents advance to KDHP Shareholders and Employees Welfare Trust for purchasing shares from resigned, retired and deceased employees.

13 (ii) Discontinued from financial year 2014-2015.

13(iii) Includes National Savings Certificate and Kisan Vikas Patra Rs.1.21 Lakhs (As at 31st March, 2017- Rs.1.21 Lakhs)

1,627.42 1,315.69

Total


56



Note. 14 Current tax assets and liabilities (Net)





251.08

(109.12)

141.96

191.87

71.29

(120.58)

Particulars

Current tax assets

Total

Total

Particulars

Income tax payable

Advance tax paid

Particulars

Equity share capital

Note 15. Equity share capital

1,394.11

1,394.11

1,394.11

1,394.11

Authorised share capital

250,00,000 shares of Rs 10/- each 2,500.00 2,500.00

139,41,085 fully paid up equity shares of Rs. 10/- each (as at 31st March, 2017- 139,41,085)

Issued and subscribed share capital comprises:

1394.11

1394.11

1394.11

1394.11

1394.11

1394.11

1394.11

Fully paid up equity shares

Share buy back


Share issue

Share buy back


Share issue


No of sharesShare capital

(Amount)

139,41,085

139,41,085

139,41,085

- -

- -

-

-

-

-

15(i) Being a Private Limited Company, Articles of Association provide for restriction on the right to transfer shares in the Company except in accordance with the provisions therein including that if a member who is in the employment of the Company resigns from the services of the Company or his service with the Company is terminated for any reason whatsoever or if a member dies, then the member or his nominee or legal heirs as the case may be, unless the nominee or the legal heir is already in the employment of the Company shall have the obligation within specified period and manner thereof to sell the shares to another member or a person in the employment of the Company. A member who is in the employment of the Company shall not sell his shares while he is in employment of the Company except upon permission from the Board of the Company and on such conditions as the Board may deem fit to impose.

15(ii) Each Equity Shareholder is entitled to one vote per share. The Board of Directors has proposed a dividend of Rs.0.80 per Equity share (As at 31st March, 2017- Rs. 0.80 per share) for the year ended 31st March, 2018, subject to the approval of the shareholders at the ensuing Annual General Meeting. As per Ind AS 10, proposed dividend including dividend distribution tax of Rs.134.46 Lakhs (As at 31st March, 2017- Rs.134.11 Lakhs) is not recognised as a liability as on 31st March, 2018.

15(iii) In the event of liquidation of the Company holders of Equity Shares are entitled to receive remaining assets of the Company after distribution of all preferential creditors. The distribution will be in proportion to the number of equity shares held by shareholders.


No. of shares held

% holding of equity shares

As at 31st March 2018 Fully paid equity shares

- Tata Global Beverages Limited 39,76,563 28.52%

- KDHP Welfare Trust

17,70,115

12.70%

As at 31st March 2017 Fully paid equity shares - Tata Global Beverages Limited 39,76,563 28.52%

- KDHP Welfare Trust 12,48,079 8.95%

Details of shares held by each shareholder holding more than 5% shares

Particulars

57

KDHP

Note 16. Other equity







General reserve 841.79 841.79

Securities premium account 4.61 4.61

Surplus in Statement of Profit and Loss

Other comprehensive income

6,739.92

(490.19)

6,826.45

(814.45)

7,096.13 6,858.40

Note 16.1 General reserve

Balance at beginning of the year 841.79 841.79 Additions during the year - -

Deduction during the year - -

Balance at end of the year 841.79 841.79

Particulars


The general reserve is used from time to time to transfer profits from retained earnings for appropriation purposes. As the general reserve is created from one component of equity to another and is not an item of other comprehensive income, items included in the general reserve will not be reclassified subsequently to statement of profit and loss.

Balance at beginning of the year 4.61 4.61

Additions during the year - -

Deduction during the year - -

Balance at end of the year 4.61 4.61

Note 16.2 Securities premium account Particulars

Balance at beginning of the year (814.45) (877.94)

Remeasurements of defined benefit obligation, net of income tax

324.26 63.49

Balance at end of the year (490.19) (814.45)

Note 16.4 Other comprehensive income Particulars

Note 16.3 Surplus in Statement of Profit and Loss

Balance at beginning of the year 6,826.45 6,832.84

Profit for the year 47.70 127.84

Less: Payment of dividend on equity shares (111.53) (111.53)

Tax on equity dividend (22.70) (22.70)

Balance at end of the year 6,739.92 6,826.45

Particulars



58



Note 17. Non-current borrowings

Note 18. Provisions

As at

As at

31st March 2018

31st March 2018

As at

As at

31st March 2017

31st March 2017

Secured- at amortised cost

(a) Term loans- From HDFC Bank (Refer Note 17.1(I) below)(b) Loan from related party (Refer Note 17.1(ii) below)

1,125.00

295.36

295.36

295.36

295.36

1,875.00

-

-

-

--

-

2,050.00

3,000.00

2,050.00

Particulars

Particulars


Total

Total

Note 17.1 Summary of borrowing arrangements

17.1(i) Term Loan from HDFC Bank - secured by exclusive charge on moveable fixed assets (including Plant and Machinery) funded by the Bank and second charge on all other moveable assets. Repayable in twelve equal quarterly instalments beginning from one year after the date of first disbursement of the loan i.e. from July 2018. The loan carries interest rate varying from 8.35% to 8.55% per annum (As at 31st March, 2017-Nil).

17.1(ii) Term loan from Related Party – secured by second charge on Company's immovable assets. The tenure of the loan is 20 years from April, 2005 and repayable in 20 equal half-yearly installments from 1st April, 2015. The lender allowed deferment of half yearly installments due from 1st April, 2015 until 31st December, 2017. The loan carries interest rate at 10.50% per annum (As at 31st March, 2017-10.50% per annum).

The terms of repayment of the term loans are stated below.

Particulars

Particulars

Amount Outstanding

Amount Outstanding

Terms of repayment

Terms of repayment

HDFC Term Loan

HDFC Term Loan

1,125.00

-

Loan from TGBL

Loan from TGBL

1,875.00

2,050.00

As at 31st March, 2018:

As at 31st March, 2017:

Repayable in 12 quarterly installments

Repayable in 12 quarterly installments

Repayable in 20 half yearly installments

Repayable in 20 half yearly installments

Employee benefits (Refer Note. 36)

Current Non- current

-

Note 19. Deferred tax assets and liabilities (Net)

Deferred tax assets 661.97 694.76

Deferred tax liabilities (864.17) (760.54)

(202.20) (65.78)



Particulars

Total

59

KDHP

2017-18

Opening balance

Recognised in other

comprehensiveincome

Recognisdirectly

in equity

ed

Reclassifiefrom equity

to profit and loss

d

Closing Balance

Deferred tax assets/(liabilities) in relation to:

Property, plant and equipment (517.71) (22.99) - - - (540.70) Provision for doubtful trade receivables 6.78

4.65

- - - 11.43

Defined benefit obligation 377.79 (115.97) (49.42) - - 212.40

Provision for provident fund and bonus

(0.01)

161.82

-

-

-

161.81

Provision for leave encashment

7.12 3.75 - - - 10.87

Brought forward loss under Agricultural Income tax to the extent of deferred tax liability

226.34 (109.07) - - - 117.27

Ind AS adjustment for black tea valuation

(106.03)

145.65

-

- - 39.62

Ind AS adjustment for standing crop valuation

(136.80) 124.09 - - - (12.71)

Provision for buliding tax 4.28 (3.09) - - - 1.19

Fuel and tea replanting expenses - (310.76) - - - (310.76)

Provision for plantation tax 72.46 34.92 - - - 107.38

(65.78) (87.00) (49.42) - - (202.20)

2016-17

Deferred tax assets/(liabilities) in relation to:

Property, plant and equipment (409.07) (108.64) - - - (517.71)

Provision for doubtful trade receivables 7.11 (0.33) - - - 6.78

Defined benefit obligation 492.97 (115.18) - - - 377.79

Provision for provident fund and bonus 49.60 (49.61) - - - (0.01)

Provision for leave encashment 7.05 0.07 - - - 7.12

Brought forward loss under Agricultural Income tax to the extent of deferred tax liability

- 226.34 - - - 226.34

Ind AS adjustment for black tea valuation

(21.70)

(84.33)

- -

-

(106.03)

Ind AS adjustment for standing crop valuation

(78.63)

(58.17)

-

-

-

(136.80)

Provision for buliding tax - 4.28 - - - 4.28

Provision for plantation tax 70.07 2.39 - - - 72.46

117.40 (183.18) - - - (65.78)


Particulars

Recognised in profit or

loss

Note 20. Other non-current liabilities

Deferred income (Refer Note 20(i) below)

493.11

274.85

Security deposits

207.08 206.92

700.19 481.77


As at 31st March 2017 Particulars

20(i) Deferred income represents subsidy received/receivable from Tea Board of India for replanting and rejuvenation planting. As per Ind AS 41 and Ind AS 20, subsidy shall be recognised in Statement of profit and loss on a systematic basis over the periods in which the entity recognises the related costs in the Statement of profit and loss for which the subsidy is intended to compensate.

60



Note 21. Current borrowings

Particulars

Total

- 74.49

Secured- at amortised cost

Loans repayable on demand

- Packing credit loan from ICICI Bank (Refer note 21(i) below)

- Bank overdrafts (Refer Note 21(ii) below) 5,089.82 3,329.36

5,089.82 3,403.85

21(i) Packing Credit is secured by hypothecation of raw materials, finished products, stores and spares, crop, book debts and movable assets and carry interest rate at 8.95% per annum (As at 31st March, 2017- 8.70% per annum).

21(ii) Bank Overdraft facility was availed from State Bank of India against pledge of Fixed Deposits with Bank at interest rate of 1% per annum over Deposit Interest Rate. (As at 31st March, 2017- 1% per annum over deposit rate). Bank overdraft facility was availed from Citibank and Rabo Bank against hypothecation of current assets including book debts and inventories, both present and future, at 8.50% per annum and 9.50% per annum respectively. (As at 31st March, 2017- 9.25% per annum and 9.50% per annum respectively).

Note 22. Trade payables

Particulars

Total

Trade payables (Refer Note 22(i) and (ii) below) 4,618.42 3,861.74

4,618.42

3,861.74

22(i) Includes emoluments payable to employees for services rendered.

22(ii) The average credit period on purchase of certain goods is one month. No interest is charged on the trade payables. The Company has financial risk management policies in place to ensure that all payables are paid within the pre-agreed credit terms.

Note 23. Other financial liabilities

Current

Current maturities of long-term debt (Refer Note 17.1) 725.00 609.11

Interest accrued but not due on borrowings 44.45 36.60

Interest accrued and due on borrowings (Refer Note 23(i) below) - 96.95

Unpaid dividends (Refer Note 23(ii) below) 26.47 24.50

Payable to JV (Refer Note 23(iii) below) 43.09 43.09

Others 502.30 574.48

1,341.31 1,384.73

Particulars

Total








23 (i) Due to related party Rs. Nil (As at 31st March, 2017- Rs. 96.95 Lakhs).

23 (ii) There are no amounts due for payment to the Investor Education and Protection Fund under Section 125 of Companies Act, 2013 .

23(iii) JV discontinued from financial year 2014-2015.

61

KDHP

Note 25. Revenue from operations

a) Sale of products (Refer Note 25.1 below)

b) Sale of services (Refer Note 25.2 below)

c) Other operating revenues (Refer Note 25.3 below)

32,236.68

396.48

1,028.02

33,661.18

Note 25.1 Sale of product comprises -

Sale of tea

Sale of petroleum products

Sale of aromatic products

Total

Note 25.2 Sale of services comprises -

Income from sale of tickets at Tea Museum and Madupatty Factory 366.76

Income from Automotive Workshop*

29.72

396.48

*Income from automotive repair services rendered to TGBL.







30,034.56

301.79

1,021.32

31,357.67

28,568.95

849.80

615.81

30,034.56

278.46

23.33

301.79

All amounts are in Rs. Lakhs unless otherwise stated Note 24. Other current liabilities

Gratuity payable (Refer Note 36) 524.91 1,169.99

Statutory remittances 263.44 366.40

Security deposits 52.62 56.23

Plantation tax 274.01 232.07

Others 25.00 13.72

1,139.98

1,838.41



Particulars

31,124.50

727.11

385.07

32,236.68

Note 25.3 Other operating revenue comprises

Particulars

Tea board subsidy

Income from managing other estates

Export incentive in the form of MEIS/duty drawback

Rental income

Other operating income

234.28

61.65

105.94

108.48

517.67

1,028.02

205.75

55.09

80.97

111.68

567.83

1,021.32





The cost of material consumed represents green leaf purchased from estates not belonging to the Company. The production of green leaf (raw materials consumed by the Company for the manufacture of tea) from the Company's own estates involves integrated process having various stages such as nursery, planting, cultivation, etc. and related expenses incurred in each such processes are debited to different head in the Statement of profit and loss.

Note 26 . Other income

Year ended

31st March 2018Yea

31st March 2017r ended

Note 27A. Cost of materials consumed

Consumption of raw materials Opening Stock

Add: Purchases

Less: Closing Stock

Materials consumed comprise of -

Green Leaf

Manufactured Tea

182.15

3,117.99

298.17

3,001.97

2,300.21

701.76

3,001.97

144.13

3,198.20

182.15

3,160.18

2,512.02

648.16

3,160.18

62

Particulars

Note 27B. Purchases of stock-in-trade

Year ended

31st March 2018 Year ended

31st March 2017

Petrol and Diesel 693.35 814.64

Spices, Medicinal and Aromatic products 780.51 1,026.89

1,473.86 1,841.53

Note 27C. Changes in inventories of finished goods and stock-in-trade

Inventories at the end of the year Finished Goods (Tea) 3,298.07 2,745.83

Stock in trade (Spices, Medicinal and Aromatic products) * 545.40 514.45

3,843.47 3,260.28

Inventories at the beginning of the year Finished Goods (Tea) 2,745.83 2,648.40

Stock in trade (Spices, Medicinal and Aromatic products) * 514.45 253.40

3,260.28 2,901.80

Net (Increase)/Decrease (583.19) 358.48

Particulars


a) Interest income on financial assets that are not designated as at fair value through profit or loss:

Bank deposits (at amortised cost) 87.01 183.45 b) Dividend income

1.33

0.43

c) Liabilities/Provisions no longer required written back

97.44 142.66 d) Other non-operating income

Income from sale of firewood 12.96

228.36

Others

105.46

87.59

118.42

315.95

e) Profit on sale of current investments - 17.78

f) Other gains and losses Gain/(Loss) on disposal of property, plant and equipment 6.09 (0.82)

Net gain/(loss) from foreign exchange transactions 53.34 (70.16)

59.43 (70.98)

363.63 589.29

* Includes stock with JV partner (discontinued from the financial year 2014 15)-Rs.67.26 Lakhs (As at 31st March, 2017-Rs.67.26 Lakhs) -



63

KDHP

Biological asset at the end of the year 456.02

Biological asset at the beginning of the year 262.12

(193.90)

Note 28. Excise duty on sale of goods

Tea cess 25.91 99.33

415.76

456.02

40.26

Year ended

31st March 2018Year ended

31st March 2017









Others 3.66 13.96

29.57 113.29

Note Employee benefits expenses29.

Salaries, wages and bonus 13,878.61 12,610.11

Contribution to provident and other funds (Refer Note 36) 2,276.48 2,208.51

Workman & Staff welfare expenses 2,955.48 2,398.55

19,110.57 17,217.17

Note 30. Finance costs

a) Interest costs :- Interest on bank overdrafts 246.91 209.12

Interest on term loan 100.45 41.30

Interest on loan from related party 246.97 252.00

Other interest expenses 118.42 78.24

Total interest expense for financial liabilties not classified as at FVTPL

712.75 580.66

b) Other borrowing costs :-

Net gain/loss on Foreign Currency transactions and translations - 0.49

712.75 581.15

Note 31. Depreciation and amortisation expense

Note 27D. (Gain)/loss on transformation of biological asset

Particulars

Particulars

Particulars

Particulars

Depreciation of property, plant and equipment 680.35 593.20

Amortisation of intangible assets 35.46 58.02

715.81 651.22

Particulars




64

Note 32. Other expenses







Consumption of stores and spare parts 2,086.92

Power and fuel

2,242.57

Rent

124.94

Repairs and Maintenance -Buildings 505.73

Repairs and Maintenance -Machinery 1,075.65

Insurance 56.39

Rates and taxes 251.20

Advertisement and Promotional Expenses 655.20

Expenditure on Corporate Social Responsibility (Refer Note 44) 7.49

Directors' Commission 4.94

Provision for doubtful Trade Receivables and Advances -

Trade receivables and advances written off 4.78

Payments to auditors (Refer Note 32.1 below) 28.10

Miscellaneous expenses 1,470.75

8,514.66

Note 32.1 Payment to auditors

(a) Statutory Auditors For Audit 15.00 14.00

For Tax Audit 2.50 2.50

For other services 8.75 8.75

For reimbursement of expenses 2.32 0.85

28.57 26.10

(b) Cost Auditors 2.50 2.00

31.07 28.10

Note 33. Income taxes

Note. 33.1 Income tax recognised in statement of profit and loss

Current tax

In respect of the current year

120.58

163.39

In respect of prior years

8.39

(54.27)

128.97 109.12

Deferred tax In respect of the current year 87.00 183.18

87.00 183.18

Particulars

Total

Particulars

Particulars


2,170.77

2,409.10

140.24

587.67

1,174.69 70.57

211.13

651.94 -

7.53 13.49

1.28

31.07

1,790.06

9,259.54

65

KDHP

Note 34. Segment informationThe Company operates only in one Business Segment namely Cultivation, Manufacturing and Marketing of Tea. Accordingly this is the only business segment to be reported.

The income tax expense for the year can be reconciled to the accounting profit as follows:






Income tax expense calculated at 33.063% (For the year ended 31st March, 2017-33.063%)

87.18 138.91

Effect of expenses that are not deductible in determining taxable profit 7.52 (29.41)

Loss from non-taxable agriculural operations 3.81 21.92

Loss from taxable agricultural operations 109.07 215.15

207.58

346.57

Adjustments recognised in the current year in relation to the current tax of prior years

8.39 (54.27)

Income tax expense recognised in the statement of profit and loss

215.97

292.30


Year ended 31st March 2017

Europe 2,437.15 1,861.51

India 30,671.99 27,340.67

Others 552.04 2,155.49

33,661.18 31,357.67

Non-current assets*



Europe - -

India 11,284.13 8,770.53

Others - -

11,284.13

8,770.53

Note 34.2 Information about major customers

Included in revenue from operations of Rs.33,661.18 Lakhs (Year ended 31st March, 2017- Rs.31,357.67 Lakhs) are revenues of approximately Rs.7,293.16 Lakhs (Year ended 31st March, 2017- Rs.8,791.54 Lakhs) which arose from sales to the Company's largest customer. No other single customer contributed 10% or more to the Company's revenue for both 2017-18 and 2016-17.

* Non current assets exclude financial instruments and deferred tax assets.

Particulars

Total

Note 33.2 Income tax recognised in other comprehensive income

Arising on income recognised in other comprehensive income

Remeasurement of defined benefit obligation

49.42

9.67

49.42

9.67

Particulars

Particulars

Revenue from external customers


Note 34.1 Geographical segmentsInformation regarding geographical segments is given below.



66

Note 35. Earnings per share

Year ended

31st March 2018 Year ended

31st March 2017


Weighted average number of equity shares (Nos.) 139,41,085 139,41,085

Par value per share (Rs.)

10

10

Earnings per share-basic/diluted (Rs.)

0.34

0.92

Particulars


Note 36. Employee Benefit Plans

Note 36.1 Defined contribution plans

The Company makes provident fund and superannuation fund contributions which are defined contribution plans, for qualifying employees. Under the schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.1610.02 Lakhs (Year ended 31st March, 2017- Rs.1538.73 Lakhs) for provident fund contribution and Rs.70.76 Lakhs (Year ended 31st March, 2017 Rs.66.89 Lakhs) for superannuation fund contribution in the Statement of profit and loss. The contributions payable to these plans by the Company are at rates specified in the rules of the said schemes.

Note 36.2 Defined benefit plans

The Company offers the following employee benefit schemes to its employees:

i. Gratuity

The Company provides for gratuity benefits scheme to its employees.

ii. Post employment medical benefits

The Company provides post retirement medical benefits to eligible former employees. These plans are unfunded and the valuation method is similar to those used for defined benefit scheme set out above and subject to medical inflation rates.These plans typically expose the Company to actuarial risks such as : investment risk, interest rate risk, attrition risk, salary risk and life expectancy risk.

Investment risk:

The present value of the defined benefit plan liability is calculated using a discount rate which is determined by reference to market yields at the end of the year on government bonds. If the return on the plan assets is lower than the discount rate, it will create a plan deficit. The gratuity benefit, the plan funds stands invested in various schemes of the insurance companies with exposure mainly to debt funds but with some exposure in equity as well to provide a balance between long term capital appreciation and current income. A substantial portion of the plan assets are invested in the Group Gratuity Scheme of the Life Insurance Corporation of India. The Scheme has been providing consistent return since the inception of the plan. The balance funds of the plan are invested with other insurance entities in market-linked plans.

Interest rate risk:

A decrease in the bond interest rate will result in a fall in the discount rate used in actuarial valuation of the plan liability thereby increasing the plan liability but this will be offset to the extent of increase in the return on plan investments in debt funds following fall in the interest rates in case of gratuity benefit.

Attrition risk:

The Company uses a single attrition rate covering all employees for each defined benefit scheme. Attrition rate determines the timing of payout of liability during the projected period of the actuarial valuation. If the actual attrition rate differs from the assumed rate for the purpose of the valuation, there will be a corresponding variation in the plan liability.

Salary risk:

The Company uses a single annual salary increase rate for gratuity benefit scheme covering all employees. The present value of gratuity benefit plan liability is calculated by reference to the future salaries of plan participants. An increase in the annual salary beyond the adopted salary will increase the plan liability.

Life expectancy:The medical plan obligations are to provide benefits for the life of the member, so increases in life expectancy will result in an increase in plan's liabilities. This is particularly significant where inflationary increases result in higher sensitivity to changes in life expectancy.

67

KDHP

The principal assumptions used for the purposes of the actuarial valuations were as follows:

Gratuity benefit Post retirement medical benefit* Valuation as at Valuation as at

31st March 2018

31st March 2017

31st March 2018

Discount rate 7.63%

7.27% 7.75%

Expected rate of salary increase

6.00%

6.00% NA

Attrition Rate 0.50%

0.50% 1.00%

Retirement Age 60(M), 58(WK)

60(M), 58(WK) 60 (MS)

Pre-retirement mortality (2006-08) Ultimate

(2006-08) Ultimate

Indian Assured Lives Mortality



(2006-08) Ultimate

Post-retirement mortality NA

NA LIC (a) (1996-98)

Ultimate Rates

Disability Nil

Nil Nil

31st March 2017

NA

NA

NA

NA

NA

NA

NA

* Introduced during the year

Amount recognised in Statement of profit and loss in respect of the defined benefit plans are as follows:

Year

31st March 2017ended

Service cost:

Current service cost

563.01 30.77 NA

Past service cost and (gain)/loss from settlements

- - NA

Net interest expense

59.62 19.21 NA

Components of defined benefit costs recognised in Statement of profit and loss

595.70

-

30.54

626.24

622.63 49.98 NA

Remeasurements on the net defined benefit liability:

Actuarial Loss/(Gain) on DBO

(430.54)

(31.93) (19.56) NA

Returns above interest income

(76.42)

41.23 - NA

Components of defined benefit costs recognised in other comprehensive income (354.12)

(73.16) (19.56) NA

Year 31st March 2018

ended Year 31st March 2017

ended Year 31st March 2018

ended

The current service cost and the net interest expense for the year are included in the 'employee benefits expenses' line item in the Statement of profit and loss.

The remeasurement of the net defined benefit liability is included in other comprehensive income.

TIn respect of the plans, actuarial valuation of the plan assets and the present value of the obligations were carried out as at 31st March, 2018. The present value of the defined benefit obligation and the related current service cost and past service cost were measured using the projected unit credit method.




68



As at

31st March 2018

As at

31st March 2017

Present value of funded defined benefit obligation

9,975.93

9,848.78 295.36 NA

Fair value of plan assets (9,451.02)

(8,678.79) - NA

Funded status 524.91

1,169.99 295.36 NA

Movement in the present value of the benefit obligation are as follows.

Gratuity benefit

Post retirement medical benefit



Opening defined benefit obligation

9,197.81 264.94 NA

Current service cost

563.01 30.77 NA

Interest cost

729.24 19.21 NA

Actuarial (gains)/losses arising from changes in financial assumptions

491.75 (19.56) NA

Actuarial (gains)/losses arising from experience adjustments

(523.68) - NA

Benefits paid

(609.35) - NA

Closing defined benefit obligation



9,848.78

595.70

689.56

(155.31)

(275.23)

(727.57)

9,975.93

9,848.78 295.36 NA

Movement in the fair value of the plan assets are as follows.

Opening fair value of plan assets 8,678.79

7,653.43 - NA

Interest income 659.02

669.62 - NA

Remeasurement gain / (loss): NA

Return on plan assets

(excluding interest income) (76.42)

41.23 - NA

Contribution from employer 850.00

923.86 - NA

Benefits paid (660.37)

(609.35) - NA

Closing fair value of plan assets 9,451.02

8,678.79 - NA

The fair value of the plan assets at the end of the reporting period for each category, are as follows:

Cash and Cash equivalents

Funds managed by Insurance Companies

Total

8.98

8.87 - NA

9,442.04

8,669.92 - NA

9,451.02

8,678.79

-

NA


Gratuity benefit Post retirement medical benefit

Particulars

Particulars









Particulars

Particulars

The amount included in the balance sheet arising from the entity's obligation in respect of its defined benefit plans are as follows:

69

KDHP

Significant actuarial assumptions for the determination of the defined benefit obligation are discount rate, expected salary increase and mortality. The sensitivity analyses below have been determined based on reasonable possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.



Sensitivity analysis

Discount rate +100 basis points 9361,02,714

9177,09,468 NA NA

Discount rate -100 basis points 10675,81,695

10618,72,433 NA NA

Salary Increase Rate +1% 10637,05,262

10575,09,141 NA NA

Salary Increase Rate -1% 9384,20,109

9202,94,137 NA NA

Attrition Rate +1% 10057,69,154 9928,05,123 NA NA



The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as some assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using projected unit credit method at the end of the reporting period, which is the same as that applied in calculating the defined benefit obligation liability recognised in the balance sheet.

There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.

Fair value measurements


Carrying Amount Fair Value

FVTPL FVTOCI Amortised

cost Total

Level 1 Level 2 Level 3 Total

Financial assets:

Loans

Non-current

- - 10.38 10.38 - - - -

Investment in Mutual Funds Current 200.23

-

-

200.23

200.23

-

-

200.23

Trade receivables Current - - 3,216.21 3,216.21 - - - -

Cash and cash equivalents

Current

-

-

1,450.27

1,450.27

-

-

-

-

Loans

Current

-

-

2.33

2.33

-

-

-

-

Bank balances other cash and cash equivalents

than

Current

-

-

1,178.90

1,178.90

-

Other financial assets

Current

- - 1,627.42 1,627.42 - - - -

Total financial assets: 200.23 - 7,485.51 7,685.74 200.23 - - 200.23

Financial liabilities:

Borrowings Non-current - - 3,000.00 3,000.00 - - - -

Borrowings Current - - 5,089.82 5,089.82 - - - -

Trade payables Current - - 4,618.42 4,618.42 - - - -

Other financial liabilities Current - - 1,341.31 1,341.31 - - - -

Total financial liabilities

- - 14,049. 55

14,049.55 - - - -

Note 37 Financial instruments




70

Measurement of fair valuesThe basis of measurement in respect to each class of financial asset, financial liability is disclosed in Note 2.16 of the significant accounting policies.

Note 37.1 Financial Risk Management

Risk Management Framework

The Company's board of directors has overall responsibility for the establishment and oversight of the Company's risk management framework. The Company's risk management policies are established to identify and analyse the risks faced by the Company, to set appropriate risk limits and controls and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company's activities. The Company, through its training and management standards and procedures, aims to maintain a disciplined and constructive control environment in which all employees understand their roles and obligations.

The audit committee oversees how management monitors compliance with the Company's risk management policies and procedures, and reviews the adequacy of the risk management framework in relation to the risks faced by the Company. The audit committee is assisted in its oversight role by internal audit which regularly reviews risk management controls and procedures, the results of which are reported to the audit committee.

The Company has exposure to Credit, Liquidity and Market risks arising from financial instruments:

A. Credit Risk

Credit risk is the risk that counterparty will not meet its obligations leading to a financial loss. The Company has established credit policy and a credit review mechanism. Credit exposure is undertaken only with large business houses and with no history of defaults against payments. Agri business operates a back to back business model and has very nominal exposure to credit. Based on the business model, macro economic environment of the business and past trends, the Management has determined nil percentage for any class of financial assets under expected credit loss.

As at 31st March, 2017 Carrying Amount Fair Value

FVTPL FVTOCI Amortised

cost Total

Level 1 Level 2 Level 3 Total

Financial assets:

Loans

Non-current

- - - - - -

Investment in Mutual Funds Current 2,300.43

-

-

2,300.43

-

-

2,300.43

Trade receivables Current - - - - - -

Cash and cash equivalents

Current

-

-

-

-

-

-

Loans

Current

-

-

-

-

-

-

Bank balances other cash and cash equivalents

than

Current

-

-

-

Other financial assets

Current

- -

8.27

2,104.68

81.58

2.22

1,124.00

1,315.69

8.27

2,104.68

81.58

2.22

1,124.00

1,315.69 - - - -

Total financial assets: 2,300.43 - 4,636.44 6,936.87 2,300.43 - - 2,300.43

Financial liabilities:

Borrowings Non-current - - 2,050.00 - - - -

Borrowings Current - - 3,403.85 - - - -

Trade payables Current - - 3,861.74 - - - -

Other financial liabilities Current - - 1,384.73 - - - -

Total financial liabilities

- - 10,700.32

2,050.00

3,403.85

3,861.74

1,384.73

10,700.32

- - - -

2,300.43


71

KDHP

B. Liquidity risks

Liquidity risk is the risk that the Company will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Company's approach to managing liquidity is to ensure, as far as possible, that it will have sufficient liquidity to meet its liabilities when they are due, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Company's reputation. The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted, and include estimated interest payments and exclude the impact of netting agreements.

Maturities of financial liabilities:

As at 31st March, 2018 As at 31st March, 2017

Within 1 year

Due 1 to 3 years

from

After 3 years

Total

Borrowings 5,814.82 1,700.00 1,300.00 8,814.82 4,012.96 700.00 1,350.00 6,062.96

Trade payables 4,618.42 - - 4,618.42 3,861.74 - - 3,861.74

Unpaid dividend 26.47 - - 26.47 24.50 - - 24.50

Interest accrued 44.45 - - 44.45 133.55 - - 133.55

Other financial liabilities

545.39 - - 545.39 617.57 - - 617.57

11,049.55 1,700.00 1,300.00 14,049.55 8,650.32 700.00 1,350.00 10,700.32

The gross inflows/(outflows) disclosed in the above table represent the contractual undiscounted cash flows relating to derivative financial liabilities held for risk management purposes and which are not usually closed out before contractual maturity.

C. Market risks

Market risk is the risk that changes in market prices such as commodity prices risk, foreign exchange rates and interest rates which will affect the Company's financial position. Market risk is attributable to all market risk sensitive financial instruments including foreign currency receivables and payables. The Plantation Industry is dependent on nature, making it susceptible to climate vagaries. The major weather factors that influence yield of tea leaves are rainfall and temperature.

Commodity price risk

The Company's business primarily agricultural in nature, exposes it to the risk that the fair value or future cash flows of a financial instrument will fluctuate because of adverse weather conditions and lack of future markets. The Company closely monitors the changes in market conditions and select the sales strategies to mitigate its exposure to risk.

Currency risk

The Company undertakes transactions denominated in foreign currency which results in exchange rate fluctuations. Such exchange rate risk primarily arises from transactions made in foreign exchange and reinstatement risks arising from recognised assets and liabilities, which are not in the Company's functional currency (Indian Rupees).

The carrying amounts of the Company's foreign currency denominated financial assets and financial liabilities, at the end of the reporting period are as follows:

Within 1 year

Due 1 to 3 years

from After 3 years

Total

CurrencyMonetary assets Monetary liabilities

As at 31st

March 2018 As at 31st

March 2017

As at 31st

March 2018 As at 31st March 2017

USD

233.18 253.72 - -

EUR 302.30 96.73 0.86 0.86




72

Capital Management

The Company's objective for capital management is to maximize shareholder wealth, safeguard business continuity and support the growth of the Company. The Company determines the capital management requirement based on annual operating plans and long term and other strategic investment plans. The funding requirement are met through equity , borrowings and operating cash flows required.

The Company's Debt Equity ratio is as follows:



Total debt 8,814.82 6,062.96

Total equity 8,490.24 8,252.51

Debt equity ratio 1.04:1 0.73:1

Note 38. Fair value measurements

Agricultural produce is the harvested produce of the entity's Biological Assets (Bearer Plants) at the point of Harvest. Green leaf at the point of plucking falls within the definition of the Agricultural Produce at the point of harvest. The Company uses a Valuation technique that is appropriate in the circumstances and for which sufficient data are available to measure the fair value, maximising the use of relevant observable inputs. Accordingly, the Company follows a Market Approach (Under fair value hierarchy - Level 2 input) as permitted under Indian Accounting Standard Ind AS-113- 'Fair Value Measurement'.

Note 39. Related party transactions

Details of transactions between the Company and related parties are disclosed below.

Note 39.1 Details of related parties Description of Related Parties Names of Related Party

(i) Enterprise having interest in voting power and significant influence over the company

Tata Global Beverages Limited

(ii) Post employment benefit plan entity for the benefit of the employees

TTL Management Staff Superannuation Fund

(iii) Subsidiary of Tata Global Beverages Limited OOO Sunty Limited

Tata Coffee Limited

(v) Key management personnel (a) Mr. K Mathew Abraham - Managing Director

(b) Mr. P.M Srikrishnan - Executive Director

(iv) Joint Venture of Tata Global Beverages Limited Tata Starbucks Private Limited

Note 39.2 Trading transactions




Sale of goods and Services 7,293.16 8,791.54

Purchase of goods and Services 184.75 208.76

OOO Sunty Limited

Sale of goods and Services 156.99 460.42

Tata Coffee Limited

Purchase of goods and Services 42.57 23.52

-

Particulars

Tata Starbucks Private Limited

Sale of goods and services

Repayment of loan 175.00

0.70


73

KDHP




Amount owed by the related party 525.15 648.16

Amount owed to the related party 203.32 357.55

OOO Sunty Limited

Amount owed by the related party - 135.68

Tata Starbucks Private Limited

Amount owed to the related party 0.02 -

Note 39.3 Outstanding balances

Particulars

The amounts outstanding are unsecured and will be settled in cash. No guarantees have been given or received. No expense has been recognised in the current year or prior years for bad or doubtful debts in respect of the amounts owed by the related parties.

Note 39.4 Loans from related parties

Tata Global Beverages Limited (TGBL)

Secured Loan 2,225.00 2,400.00

Rate of interest charged by TGBL is 10.50% per annum (For the year ended 31st March, 2017 - 10.50% per annum)

Year ended

31st March 2018Year ended

31st March 2017



Particulars

Short term benefits 160.96 140.03

Post-employment benefits 8.56 5.07

Termination benefits * 17.01 6.47

186.53 151.57

* Does not include gratuity of one of the KMP as the actuarial valuation is for the Company as a whole.

Note 39.5 Compensation of Key Management Personnel (KMP)

Total

Particulars

Note 39.6 Other related party transactions


Other Income 180.44

Rent received 32.56

Purchase of property, plant and equipment 2.19

Reimbursement of expenses (Net of income) 227.24

Deposits received 8.79

Interest paid 252.00

Deposits repaid 4.73

Rent paid 1.92

Payment of equity dividend 31.81


190.44

31.85

-

295.46

5.83

246.97

3.09

1.89

31.81


Particulars




74

Payment of dividend was on the same terms and conditions that applied to other shareholders. Other income includes income from management service rendered to TGBL for the administration of Pullivasal and Periakanal Estates of TGBL.

In addition to the above, the Company has contributed Rs.70.76 Lakhs for the year ended 31st March, 2018 (For the year ended 31st March, 2017- Rs.66.89 Lakhs) to TTL Management Staff Superannuation Fund.

Other commitments

Commitment for acquisition of property, plant and equipment 474.90 505.83

As at

31st March 2018 As at

31st March 2017 Particulars

Note 40. Commitments

Note 41. Expenditure incurred in respect of the Company's Research and Development

177.03 259.52

31st March 2018

Year the year ended 31st March 2017 Particulars

Total

For the year ended

Capital expenditure 15.29 97.71

Revenue expenditure 161.74 161.81



658.66 975.90

619.66

28.18

572.41

28.18

1,335.23

1,335.23

(a) Disputed Income Tax demands from Assessment Year 2006-07 to 2009-10 and 2012-13 to 2014-15 under appeal/remand (including appeal allowed but not given effect to the Order by the Department) pending before various appellate/ assessing authorities against which Rs. 65.11 Lakhs (As at 31st March, 2017- Rs.65.11 Lakhs) has been deposited. The balance Rs.593.55 Lakhs (As at 31st March, 2017- Rs.910.79 Lakhs) is not deposited for which rectification petitions/ appeals have been filed. The Management is of the opinion that the above demands are not sustainable.

(b) Disputed Value Added Tax and Central Sales Tax demands under appeal/remand (including appeal allowed but not given effect to the Order) pending before various appellate/ assessing authorities against which Rs.243.42 Lakhs (As at 31st March, 2017- Rs.234.12 Lakhs) has been deposited. The balance Rs.376.24 Lakhs (As at 31st March, 2017- Rs.338.29 Lakhs) is not deposited for which rectification petitions/ appeals have been filed. The Management is of the opinion that the above demands are not sustainable.

(c) Interest on upward revision of Returned Income for the Assessment Year 2010-11 under the Kerala Agricultural Income Tax Act. The appeal filed by the Company is pending before the Hon. High Court of Kerala.

(d) Demand raised by the Kerala State Electricity Board Limited pending before the Hon. Supreme Court of India. The Company has provided Bank Guarantee for Rs.718.49 Lakhs against the demand as directed by the Court. The Management is of the opinion that the above demand is not sustainable.

Note 42. Contingent liabilities


75

KDHP



(e) Letters of credit issued by the Bank on behalf of the Company.

(f) Others relating to Industrial Disputes, Workmens' Compensation, etc.

(g) Service tax demands under appeal for the financial years from 2012-13 to 2017-18 pending before Commissioner (Appeals) against which Rs.4.11 Lakhs (As at 31st March, 2017- Rs. Nil) has been deposited. The balance Rs.145.56 Lakhs (As at 31st March, 2017- Rs. Nil) is not deposited pending disposal of appeals by the Commissioner (Appeals). The Management is of the opinion that the above demands are not sustainable.

149.67

341.01

46.07

-

41.07

-

(h) The Company along with Tata Global Beverages Limited contests several legal cases pending for disposal at various Courts in India in respect of Company's properties. The impact of these cases on the financial position of the Company cannot be ascertained at present.

(i) In a matter relating to dispute between the Company and M/s Natural & Essential Oils Private Limited (NESSO), the Sole Arbitrator has made an award on 20th August, 2016 for payment of Rs 60.46 Lakhs to NESSO and return to them of machinery installed by them for the operations jointly undertaken with them. The Company has challenged the award before the Hon. Principle District and Sessions Judge at Mysore, Karnataka.

Note:Show cause Notices received from various Government Authorities is pending adjudication have not been considered as Contingent liability.


As at 1st April 2017

(i) Principal amount remaining unpaid to any supplier as at the end of the accounting year.

(ii) Interest due thereon remaining unpaid to any supplier as at the end of the accounting year.

(iii)The amount of interest paid along with the amounts of the payment made to the supplier beyond the appointed day.

(iv) The amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the appointed day during the year) but without adding the interest specified under the MSMED Act.

(v) The amount of interest accrued and remaining unpaid at the end of the accounting year

(vi) The amount of further interest due and payable even in the succeeding year, until such date when the interest dues as above are actually paid to the small enterprise, for the purpose of disallowance as a deductible expenditure under section 23.

-

-

-

-

-

-

-

-

-

-

-

-

Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified on the basis of information collected by the Management. This has been relied upon by the auditors.

Note 43. Disclosures required under section 22 of the Micro, Small and Medium Enterprises Development Act,

2006, (MSMED Act)

Particulars


Note 44. Note on Corporate Social Responsibility

Amount spent during the year on:



76

Already paid Yet to be paid Total

Shristi Foundation

7.50

-

7.50

Previous year

7.50 - 7.50

- --

Note 45. Events after the reporting period

Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are approved by the Board of Directors of the Company. The events fall under two types (i) those that provide conditions that existed at the end of the reporting period (adjusting events after the reporting period); and (ii) those that are indicative of conditions that arose after the reporting period (non-adjusting events after the reporting period). The Company adjusts the amounts recognised in the financial statements to reflect adjusting events after the reporting date but in the case of non-adjusting after the reporting period no such adjustment is done but if such events are material, disclosure for each such event, the nature of the event and the estimate of its financial effect or where such estimate cannot be made, a statement to that effect is disclosed.

Note 46. Recent accounting pronouncement

The Ministry of Corporate Affairs (MCA), on 28th March, 2018, notified Ind AS 115, Revenue from Contracts with Customers and Appendix B to Ind AS 21, Foreign currency transactions and advance consideration as part of the Companies (Indian Accounting Standards) Amendment Rules, 2018. The new standard and amendment are effective for accounting periods beginning on or after 1st April, 2018. The Company expects that there will be no material impact on the financial statements resulting from the implementation of these standards and amendments.

Note 47. Previous year's figures

Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's classification / disclosures.

Note 48. Approval of financial statements

The financial statements were approved for issue by the Board of Directors on 30th April, 2018.


Statement of approximate Area, Crop and Yield

Estate Address

Area (Hectare)

Crop

(Kgs)

YHectare

(Kgs)

ield/Bearing

Chundavurrai

PO SethuparvathipuramDistrict IdukkiKerala 685617

1280.82 3111932 2430

Guderale

PO Munnar District Idukki, Kerala 685612.

1293.39 3173763 2454

Gundumallay


1473.33 4472640 3036

Letchmi


988.32 2900060 2934

Madupatty

PO Mattupatti, District Idukki, Kerala 685612.

1087.88 2640551 2427

Nullatanni


1289.80 2970197 2303

Nyamakad PO Munnar

District Idukki,

Kerala 685612.

1005.11 2276834 2265

Total 8418.65 21545977 2559

77

KDHP

FORM NO. SH

Nomination Form

-13

(Pursuant to section 72 of the Companies Act, 2013 and rule 19(1) of the Companies (Share Capital and Debentures) Rules, 2014

To

Kanan Devan Hills Plantations Company Private Limited,IX/2226 NH 49,

KDHP House,

Munnar,

Kerala - 685612

I/We ………………………………………........................… the holder(s) of the securities particulars of which are given

hereunder wish to make nomination and do hereby nominate the following persons in whom shall vest, all

the rights in respect of such securities in the event of my/our death.

(1) PARTICULARS OF THE SECURITIES (in respect of which nomination is being made)

Nature of Securities

Folio No.

No. of Securities

Certificate No.

Distinctive No.

(2) –PARTICULARS OF NOMINEE/S

(a) Name :

(b) Date of Birth :

(c) Father’s/Mother’s/Spouse’s Name :

(d) Occupation :

(e) Nationality :

(f) Address :

(g) e-mail id :

(h) Relationship with the Security holder

:

(3) IN CASE NOMINEE IS A MINOR –

(a) Date of Birth :

(b) Date of attaining majority :

(c) Name of guardian :

:

(d) Address of guardian

Name

Address

Name of the Security Holder(s)

SignatureWitness with

and address

name



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jPu]khd']fspd] kPJ kpd]dq \ykhf thf]fspf]f “brd]l]uy] blgh!pl]lup ru]tPr!] (,e]jpah) ypkpbll] (rpov!;vy])”

vd]w epWtdk] kpd]dq jsj]ij mikf]Fk] nritapy; <LgLj;jg;gl;Ls;sJ.

80

gjp\d;whk; Mz;L mwpf;if 2017-18fz]zd] njtd] Qpy]!] g]shz]nl#d]!] fk]bgdp g]iuntl] ypkpbll]

9. xU cWg]gpdu] xU thf]fspf]Fk] Kiwia/ mjhtJ btspapypUe]J kpd]dq \yk] thf]fspg]gJ my]yJ thf]Fr]

rPl]L tHpahf thf]fspg]gJ/ kl]Lnk nju]e]bjLf]f ntz]Lk]. btspapypUe]J kpd]dq \yk] thf]fspf]f

,ayhjtu]fs] Tl]lk] elf]Fk] ,;;lj]jpy] thf]Fr] rPl]L tHpahf thf]fspf]fyhk]. Tl]lj]jpw]F Kd]ng btspapypUe]J

kpd]dq \yk] thf]fspj]jtu]fs] Tl]lj]jpy] fye]Jf] bfhs]syhk]/ Mdhy] thf]Fr] rPl]L \yk] kWgoa[k]

thf]fspf]f jFjp bgwkhl]lhu]fs].

10. epWtd']fspd] (nkyhz]ik kw]Wk] epu]thfk]) tpjpfs]/ 2014 tpjpKiw 3(1)d] go xt]bthU epWtdKk] vk]$po 1 got

vz] gjpntl]oy] jdJ cWg]gpdu]fspd] tptu']fis guhkupf]f ntz]Lk]. mjw]fhf rpy TLjy] jfty]fs]

cWg]gpdu]fsplkpUe]J njitg]gLfpwJ. tpLgl]l jfty]fis nrfupf]f Mz]lwpf]ifnahL xU gotk]

,izf]fg]gl]Ls]sJ. g{u]j]jp bra]ag]gl]l gotj;ij jpU. gp. kndh$]/ brayhsu]/ fz]zd] njtd] Qpy]!]

g]shz]nl#d]!] fk]bgdp g]iuntl] ypkpbll]/ nfobQr]gp Qt[!]/ \zhu]/ nfush-685612 vd]w Kftupf]F mDg]g

ntz]lg]gLfpwhu]fs].

11. epWtd']fspd] rl]lk] 2013 tpjp 170-d] fPH] guhkupf]fg]gLfpd]w ,af]Feu]fs] kw]Wk] Kf]fpa nkyhz]ik egu]fs]

kw]Wk] mtu]fs] itj]Js]s g']F gw]wpa tptu']fs] bfhz]l gjpntL Mz]Lg] bghJf]Tl]lk] eilbgWk] ,lj]jpy]

cWg]gpdu]fspd] Ma]t[f]F fpilf]Fk].

12. epWtd']fspd] rl]lk] 2013 tpjp 189-d] fPH] guhkupf]fg]gLfpd]w ,af]Feu]fs] Mu]tk] bfhz]l xg]ge]j']fs] kw]Wk]

cld]gof]iffs] ml']fpa gjpntL Mz]Lg] bghJf]Tl]lk] eilbgWk] ,lj]jpy] cWg]gpdu]fspd] Ma]t[f]F

fpilf]Fk].

13. 2017-18-f;fhd Mz]lwpf;ifnahL Mz]Lg]bghJf] Tl]l miHg]g[ mwptpg]g[/ epWtdj]jpy] j']fsJ kpd]d"]ry]

Kftupiag] gjpt[ bra]Js;s cWg]gpdu]fSf]F kpd]d"]ry] \ykhf mDg]gg]gLfpwJ.

14. g']Fjhuu]fSf]F epWtdj]jpypUe]J mDg]gg]gLk] vy]yh jfty]fisa[k]/ Mz]lwpf]ifapd] bkd] gpujp cl]gl/ bgw

tpUk]g[k] epWtd cWg]gpdu]fs] j']fsJ kpd]d"]ry] Kftupia bjupag]gLj]JkhW ntz]lg]gLfpwhu]fs].

15. gjpd]]\d]whtJ bghJf]Tl]l tshfj]jpw]F tUtjw]fhd tHpj]jl tiuglk] ,izf]fg]gl]Ls]sJ.

16. Ke;ija Mz;Lfspy; g';F ,yhgj; bjhif VnjDk] c';fshy; bgwg;glhky; ,Ue]jpUf]Fkhdhy;/ mjd] tpguk]

M$h; Jz;oy; bfhLf]fg]gl]oUf]Fk;. mjidg] bgWtjw]F g']Fjhuu]fs] tpz]zg]gpf]f ntz]lg]gLfpwhu]fs].

epWtd']fspd; rl]lk] 1956 gpupt[ 205C-d; goa[k; epWtd']fspd] rl]lk] 2013 gpupt[ 124-d] goa[k; 2010 khu]r] 31-k;

njjpnahL Kotile]j Mz]Ltiu nfhug;glhj /tH';fg;glhj vy;yh g';F ,yhgj;bjhiffSk; kj]jpa murhy]

mikf]fg]gl]Ls]s KjyPl;lhsh;fspd; fy]tp kw]Wk] ghJfhg]g[ epjpf]F (IEPF)-f]F khw]wg]gl]Ls]sJ. mg;go

khw]wg;gl;l bjhiffis bgw epWtdj;jpd; kPjhd ve;j nfhhpf;ifa[k; Vw;fg;gl khl;lhJ. fle]j VG tUl']fshf

epYitapYs]s/ epjpahz]L 2008-09-f]fhd ,yhgg]g']Fj]bjhif/ epjpahz]L 2009-10-f]fhd ,ilf]fhy kw]Wk]

,Wjp ,yhgg] g']Fj;bjhiffspd;;mog]gilapy] mijr] rhu]e]j g']Ffisa[k] c']fs] epWtdk] KjyPl;lhsh;fspd;

fy]tp kw]Wk] ghJfhg]g[ epjpf]F (IEPF) khw]wpa[s]sJ.

epWtdj]jpd] bfhLf]fg]glhj g';F ,yhgj;bjhif fzf]fpy]/ khw]wg]gl]l g';F ,yhgj; bjhif/ VG Mz]Lfshf

th']fg]glhky] kw]Wk] nfhug]glhky] ,Ue]jhy] me]jj] bjhif kj]jpa murhy] mikf]fg]gl]Ls]s

KjyPl]lhsu]fspd]] fy]tp kw]Wk] ghJfhg]g[ epjpf]F (IEPF) khw]wg]gLk] vd]gij g']Fjhuu]fs] ftdj]jpy]

bfhs]Sk]go ntz]lg]gLfpwhu]fs;. nkYk] epWtd']fspd] rl]lg;gphpt[ 124-d; go KjyPl]lhsu]fspd] fy]tp kw]Wk]

ghJfhg]g[ epjp Mizak] (I,gpv@g]) (fzf]F/ jzpf]if/ khw]Wjy ]81

KDHP

kw]Wk] gzk] jpUg]gpr; brYj;Jjy;) tpjpfs] 2016/ ,Jtiu jpUj;jg;gl;ljpd;go/ bjhlu]r]rpahf VG Mz]Lfs; my]yJ

mjw]Fk;nky; g';F ,yhgj;bjhif th']fg]glhky] kw]Wk] nfhug]glhky] ,Uf]fpwnjh me;j g']FfSk]/

bgUepWtd tptfhu';fs; mikr]rfk] mwptpj]Js]sgo nkw]fz]l Mizaj]jpw]F khw]wg]gLk].

ve]j cWg]gpdu]fspd;/nfhUgtu]fspd] g']Ffs] kw]Wk] g']F yhgj] bjhiffs] I,gpv@g]gpw]F khw]wg]gl]Ls]snjh

mtu]fs] me]jg] g']Ffis my;yJ gzj;ij jpUk;gg]bgw/ I,gpv@g] Mizaj]jpw]F I,gpv@g]-5

( vd;w tiyjsj]jpy] bgw Koa[k]) gotj]jpy]/ mt]tg]nghJ epu]zapf]fg]gLk] fl]lzj]Jld]

tpz]zg]gpj]J bgwyhk]. I,gpv@g] tpjpfspd] go cWg]gpdu]/nfhUgtu] xU epjpahz]oy] xUKiwna

xU';fpize;j nfhpf;iffis jhf;fy; bra;a Koa[k].

mLj]jLj]j Mz]Lfspy] g']F yhgj] bjhif thuz]Lfis gzkhf khw;whjth;fs; epWtdj]jpw]F tpz]zg]gpj]Jk]/

epWtd gjpt[ mYtyfj]jpy] jpU. Rg. Kj]ijah mtu]fis bjhlu]g[ bfhz]Lk] njitahd cjtpfisg] bgw

Koa[k].

www.iepf.gov.in

gjpt[ mYtyfk;/nfobQr]gp Qt[!]/\zhh; 685 612.njjp : $îy 5/ 2018.


gp. kndh$;brayhsu;

82


epWtd']fspd] rl]lk] 2013 tpjp 102(1) d] go mwpf]if

(rpwg]g[ mYty;fs] gw]wpaJ)

tpsf;f vz; 4(a) kw;Wk; 4(b)

g';fhspj;Jt eph]thfj;jpd; cahpa bfhs]ifia eilKiwg;gLj;jp vy;yh epiy CHpah;fspd; gpujpepjpfisa[k]

fk;bgdpapd; Kot[fs; vLf;Fk; cahpa FGtpy; <LgLj;j ntz;Lk; vd;w fk;bgdpapd; rpwe;j bfhs;iff;F

Kf;fpaj;Jtk; bfhLf;Fk; tifapy; Mf!;l; 6/ 2018 Kjy; jpUkjp. M#huhzp kw;Wk; jpU. $ha;!; gpnuk;Fkhh]

Mfpnahiu TLjy; ,af;Feh;fshf epWtdr; rl;lk; 2013-d; gphpt[ 161-d; fPH; epakpj;Js;sdh;. ,th;fs; tUk; Mz;L

bghJf;Tl;lk; Koa[k; tiu ,g;gjtpia tfpg;gh;.

jpUkjp. M#huhzp mth;fs; epWtd njhl]lg;gzpapy;; gzpg[hpe;J tUk; xU CHpauhthh;;. jpU. $ha;!; gpnuk;Fkhh]

mth;fs; fk;bgdpapd; jiyikaf epjpg;gphptpy; gzpg[hpe;J tUk; xU CHpauhthh;. ,tu]fis epWtdk] ,af;Feh;

FGkj]jpy; nrh;f;f ntz;Lk; vd;w jPh;khdk; cldo Ke]ija Mz;oy; mtu]fsJ kpfr;rpwe;j bray;;ghl;od;

m';fPfhukhf vLf;fg;gl;ljhFk;.

jpUkjp. M#huhzp mth;fs; jPu]khdk] 4(a)y] Mu]tkhft[k] kw]Wk] rk]ge]jg]gl]Lk] cs]shu]. jpU. $ha;!; gpnuk;Fkhh]

mtu]fs] jPu]khdk] 4(b)y] Mu]tkhft[k] kw]Wk] rk]ge]jg]gl]Lk] cs]shu]. ntW ve;j ,af;FeUf;Fk;/ Kf]fpa

nkyhz]ik egu]fSf]Fk] my]yJ mtu]fspd] Kiwahd cwtpdu]fSf]Fk] epjp uPjpahfnth my]yJ ntW

tifapnyh jPu]khd']fs] 4(a) kw]Wk] 4(b)y] rk]ge]jnkh/ Mu]tnkh ,y;iy.

jpUkjp. M#huhzp kw]Wk] jpU. $ha;!; gpnuk;Fkhh] Mfpnahiu ,af;Feu;fshf epakpf]Fk] rk]ge]jg]gl]l/ Kiwna

4(a) kw]Wk] 4(b) jPu]khd']fis ,af]Feu]fs] epWtd cWg]gpdu]fspd] xg]g[jYf]fhfg] gupe]Jiuf]fpwhu]fs].

,af]Feu] FG jpUthsu]fs] n#hk] kw]Wk] ngdu]$p mtu]fis 2019 khu]r] khjk] 31-k] njjpad]W Kot[Wk]

epjpahz]od] epWtdj]jpd] brytpd gjpntLfis jzpf]if bra]a epakpj]j nghJ Cjpakhf +.250000.00/

mjDld] ruf;F kw;Wk; nrit tup/ ,ju bryt[fs]/ gaz kw]Wk] j']Fk] bryt[ Kjypaitfisa[k]

epu]zapj]jhu]fs]. rl]lg]gpupt[ 148 kw]Wk] mjDld] nru]e]j tpjpfspd] go brytpd jzpf]ifahsu]fSf]F bfhLf]f

cj]njrpj]Js]s Cjpaj]jpw]F g']Fjhuu]fs] xg]g[jy] juntz]Lk]. Mz]Lg] bghJf] Tl]l miHg]g[ mwpf]ifapy]

vz] 5-y] bfhLf]fg]gl]Ls]s jPu]khdk] ,e]j nehf]fj]jpw]fhfnt.

ve;j ,af;FeUf;Fk;/ Kf]fpa nkyhz]ik egu]fSf]Fk] my]yJ mtu]fspd] Kiwahd cwtpdu]fSf]Fk] epjp

uPjpahfnth my]yJ ntW tifapnyh ,j]jPu]khdj]jpy] rk]ge]jnkh/ Mu]tnkh ,y;iy.

brytpd jzpf]ifahsu]fs]/ jpUthsu]fs] n#hk] kw]Wk] ngdu]$p mtu]fSf]F Cjpak] bfhLg]gJ rk]ge]jg]gl]l

jPu]khd vz] 5-f;F xg]g[jy] mspf]f epWtd cWg]gpdu]fis ,af]Feu] FG gupe]Jiuf]fpwJ.

tpsf;f vz] 5

83

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84


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gpw FGf] Tl]l']fspy]

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86


,af]Feu]fspd] mwpf]if

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gpg]utup 16/ 2015 njjpapl]l bgUepWtd tptfhu mikr]rfj]jhy] btspaplg]gl]l mwptpg]gpw]F ,z']f Vg]uy] 1/ 2016

Kjy] epWtd']fs] (,e]jpa fzf]fpay] ju epiyfs]) tpjpfs] 2015-d] fPH] mwptpf]fg]gl]l ,e]jpa fzf]fpay]

juepiyfis c';fs; epWtdk] eilKiwg]gLj]jpa[s]sJ. khu]r] 31/ 2017 kw]Wk] khu]r] 31/ 2018-y] epiwtile]j

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1. epjpepiy Kot[fs]

+ nfhofspy]

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tptu']fs]

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Mdhy; ,uz;lhtJ miwahz;oy; Fsph;e;j fhyepiy/ twz;l fhyepiy kw;Wk; mjpfkhd gFjpfs; ciwgdp

jhf;Fjyhy; ghjpg;g[f;Fs;shfptpl;l fhuzj;jhy; c']fs] epWtdj]jpd; bkhj;j cw]]gj]jpahd 21.55 kpy]ypd] fpnyh

fle]j Mz]il tplf] TLjyhff] ,Ue;jhYk] ,e]j cj]ntfj]ij bjhlu Koatpy]iy.

njapiyf]fhd tpiyia bghWj]jkl]oy]/ bjd]dpe]jpa njapiy Vy tpw]gidapy] fle]j Mz]il xg]gpLifapy;

xU jhH]e]j re]ijepiy ,Ue]j nghjpYk]/ re]ijapd] njitfis mwpe]J juj]ij cau]j]jp jahupg]g[f]

fyitfis rkepiyg]gLj]j mjw]nfw]whw]nghy] Mu]njhlhf]!] bjhHpw]rhiyfspy] ,ae]jpu']fis

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Mz]iltpl tpiyia Xust[ nkk]gLj]j Koe]jJ.

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nfhoa[k] <l]oa[s]sJ.

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kfpH]r]rpailfpwhu]fs].

5. bray]ghLfs] gw]wpa Ma]twpf]if

a. cw]]gj]jp kw]Wk] tpw]gid

c']fs] epWtdk] brhe]j njapiy \ykhf 21.54 kpy]ypad] fpnyht[k;;/ th']fg]gl]l njapiy \ykhf 3.05

kpy]ypad] fpnyht[k; elg;ghz;oy; cw]gj]jp bra]Js]sJ/ ,J fle]j Mz]L Kiwna 18.69 kpy]ypad] fpnyh

kw]Wk] 3.30 kpy]ypad] fpnyhthf ,Ue]jJ. elg]ghz]oy] c']fs] epWtdk; 24.29 kpy;ypad; fpnyh

njapiyia tpw;gid bra;Js;sJ/ ,J fle;j Mz;L 22.86 kpy;ypad; fpnyhthf ,Ue;jJ.

b. Vw]Wkjp

elg]ghz]oy] c']fs] epWtdk] 2.42 kpy]ypad] fpnyh njapiy Vw]Wkjp bra]Js]sJ. bgUk;ghYk; mit

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bra]ag;gl;l njapiyapd; mst[ fle;j Mz;iltplmjpfkhf ,Ue]jJ.

c. bfhs]Kjy] bra]j gr]irj] njapiy bray]ghLfs]

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tpl Fiwthf ,Ue;jjpw;fhd Kf;fpa fhuzk;/ brhe]j njapiy cw]gj]jp rhjidasthf cah;e;jpUe;jjpd;

tpisthf bfhs]Kjy] bra]ag]gl]l njapiyia cw;gj]jp bra]a nghJkhd trjpfs] fpilf]fhj epiy

Vw]g]gl]lJ.

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87

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g. epy epytu']fs] kw]Wk] tzpfr] NH]epiy

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88


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6. ,e]jpa njapiyj] Jiw

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,e]jpa njapiy Vy tpw]gidapd] ruhrup tpiy fle;j Mz;od; +. 134.44 I xg;gpLk;nghJ epjp Mz;L 2017/18- y]

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14. beU']fpa tu]j]jf bjhlu]g[ egu]fSldhd xg]ge]j']fs] kw]Wk] Vw]ghLfs] gw]wpa tpguk]

beU']fpa tu]j]jf bjhlu]g[ila egu]fSldhd xg]ge]j']fs] kw]Wk] Vw]ghLfs] tHf]fkhd tu]j]jf NHypy] ve]j

rpwg]g[ rYiffSk] ,y]yhky] ,ju tu]j]jf bjhlu]g[ mst[f]nfw]gnt ele]jJ.

15. ,lu] nkyhz]ik

c']fs] epWtdk] jdJ bray]ghLfSf]nfw]g Fwpg]ghf tptrhar] bray]ghLfs] rk]ge]jg]gl]l ,lu]fs]/ jdJ

cw]gj]jp bghUSf]fhd tpiy/ njapiy/ jdJ cw]gj]jp bghUSf]fhd juk]/ Rw]Wr] NHy] Kf]fpaj]Jtk] tha]e]j

bgupa epyg] gFjp bgw]wpUj]jy] Kjypaw]wpw]F nghJkhd ,lu] nkyhz]ik eilKiwfis jd]dplj]jpy]

itj]Js]sJ. ,lu] nkyhz]ik/ milahsk] fhzg]gl]l ,lu]fspd] nehf]fj]jpw]fhd Ma]t[ mijj]

jzpg]gjw]fhd eltof]iffs] Mfpait jpdrup bray]ghLfspd] fl]likg]g[fspy] bghjpe]Js]sJ. epiyahdr]

brhj]Jf]fs]/ ,Ug]g[fs] kw]Wk] ,jur] brhj]Jf]fs] bghUj]jkhd mstpy] fhg]g[Wjp bra]ag]gl]Ls]sJ.

91

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16. brytpd jzpf]ifahsu]fs]

khu]r] 31/ 2017-k] Mz]Lld] Kotile]j epjpahz]od] bryt[ gjpntLfs] jzpf]if nkw]bfhs]sg]gl]L bryt[ jzpf]if mwpf]if epWtd tptfhuj]Jiw mikr]rfj]jpw]F 2017 brg]glk]gu] 18k] njjpad]W jhf]fy] bra]ag]gl]lJ. c']fs] epWtdj]jpd] epjpahz]ow]fhd bryt[ jzpf]ifahsu] jpUthsu]fs] n#hk] kw]Wk] ngdu]$p/ (epWtdg] gjpt[ vz]. 000001)/ nfhy]fj]jh/ Mthu]fs]. c']fs] ,af]Feu]fs] bryt[ jzpf]ifahsu] jpUthsu]fs] n#hk] kw]Wk] ngdu]$p (epWtdg] gjpt[ vz]. 000001)/ mth;fis khu]r] 31/ 2019-k] njjpa[ld] Kotila[k] epjpahz]ow]fhd bryt[g] gjpntLfis jzpf]if bra]a +.250000.00/ mjDld; ruf;F kw;Wk; nrit thp/ ,jur] bryt[fs]/ gaz kw]Wk] j']Ftjw]fhd bryt[fs] Mfpatw;iw epu]zapj]J kW epakdk] bra]Js]sdu]. mtu]fSf]fhd Cjpak] kPjhd jPu]khdj]jpw]F xg]g[jy] bgw epWtdj]jpd] tUfpd]w Mz]Lg] bghJf] Tl]lj]jpy] mj]jPu]khdk] vLj]Jf]bfhs]sg]gLk].

17. cs] epjpf] fl]Lg]ghLfs]

epjp mwpf]iffisg] bghWj]jtiu nghJkhd cs] epjpf] fl]Lg]ghLfis epWtdk] bfhz]Ls]sJ.

18. ,af]Feu]fSila bghWg]g[ kPjhd mwpf]if

c']fs] ,af]Feu]fs] fPH]f]fz]lthW tpsf]Ffpwhu]fs;

a) khu]r] 31/ 2018-k] tUlhe]jpu fzf]F mwpf]if jahupg]gjpy] bghUj]jkhd fzf]fpay] juKiwfis gpd]gw]wp VnjDk] Fwpg]gpl]l tpyfy]fs] ,Ue]jpUf]Fkhdhy] mjw]fhd tpsf]f']fSk] bfhLf]fg]gl]Ls]sd

b) khu]r] 31/ 2018-k] njjpapy] c']fs] epWtdj]jpd] epiyik kw]Wk] md]W Kotile]j Mz]od] yhgk] kw;W k] e#]lk] Mfpatw]iw cz]ikahft[k] epahakhft[k] bjhptpf]f ntz]Lk] vd]w nehf]fj]jpy] bjhlu]e]J ,af]Feu]fs] mjw]F jFe]j fzf]fpay] bfhs]iffis gad]gLj]jpa[k] kw]Wk] epahakhd tpntfKs]s jPu]t[fs] kw]Wk] kjpg]gPLfs] Mfpatw]iwa[k] bra]Js]shu]fs].

c) epWtdj]jpd] brhj]Jf]fisg] ghJfhg]gjw]Fk] nkhro kw]Wk] gpw KiwnfLfisf] fz]L mitfisj] jLf]ft[k] rl]l tpjpfspd]go nghjpa fzf]fpay] gjpntLfis guhkupg]gjpy] rupahd kw]Wk] nghJkhd ftdj]ij c';fs; ,af;Feh;fs] brYj]jpa[s]sdu].

d) Mz;L fzf;F tptu';fis xU bjhlh; epWtdk; vd;w mog;gilapy; mth;fs; jahuhf;fpa[s;sdh;.

e) c']fs] ,af]Feu]fs]/ vy]yh bghUj]jkhd rl]l tpjpfis gpd]gw]Wtij cWjp bra]a[k] bghUl]Lk] mj]jifa Kiwfs] nghJkhdit vd]Wk] jpwk]gl bray]gLfpwJ vd]gija[k] cWjp bra]a[k] bghUl]Lk] cupa Kiwfis cUthf]fpa[s]shu]fs].

19. bghJthdit

,e]j tUlj]jpy] fPH]f]fz]ltw]wpy] ve]j tpj gupkhw]w']fnsh/ epfH]t[fnsh ,y]yhj fhuzj]jhy] mjw]fhd btspaPnlh mwpf]iffnsh njitapy]iy vd c']fs] ,af]Feu]fs] TWfpwhu]fs].

a. rl]lg]gpupt[ 186-d] fPH] fld]/ cj]jputhjk] my]yJ KjyPLfs] gw]wpa tptu']fs]

b. mwpf]if njjp kw]Wk] epjp mwpf]ifapd] epjpahz]L Kotpw]F cl]g]gl]l fhy']fspy] epWtdj]jpd] epjpepiyia ghjpf]Fk] tifapy] khw]w']fs] kw]Wk] cWjpg]ghLfs] VnjDk] ,Ue]jhy]

c. tpahghuj] jd]ikapy] khw]wk] VnjDk] ,Ue]jhy]

d. rl]l mj]jpahak] 5-d] fPH] itg]g[ rk]ge]jkhd tptu']fs]

e. bjhlu] epWtdk] vd]w jFjp kw]Wk] epWtd vjpu]fhy bray]ghLfs] Mfpatw]iwg] ghjpf]Fk] tifapy]

xG']FKiwahsu]fs] my]yJ ePjpkd]w']fs] my]yJ jPu]g]gha']fshy] gpwg]gpf]fg]l]l Fwpg]gplj]jf]f

kw]Wk] fhupakhd cj]jut[fs]

xg]g[iffs]

elg]ghz]oy] t']fpfs]/ muR mjpfhupfs]/ thof]ifahsu]fs] kw]Wk] tpw]gidahsu]fs] mspj]j cjtpfs] kw]Wk] xj]JiHg]g[fSf]F cskhu]e]j ghuhl]Ljy]fis c']fs] ,af]Feu]fs] bjupag]gLj]jpf] bfhs]fpwhu]fs]. nkYk] epWtdj]jpd] mjpfhupfs]/ CHpau]fs] kw]Wk] bjhHpyhsu]fspd] mu]g]gzpg]g[ld] Toa nritfSf]F c']fs] ,af]Feu]fs] j']fsJ MH]e]j ghuhl]Ljy]fis bjupag]gLj]jpf] bfhs]fpwhu]fs].

20.

92


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bfhr]rpVg]uy] 30/ 2018

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jiytu]

fz]zd] njtd] Qpy]!] g]shz]nl#d]!] fk]bgdp g]iuntl] ypkpbll] cWg]gpdu]fSf]F

rhu]gw]w jzpf]ifahsu]fspd] mwpf]if

,e]jpa fzf]fpay] juepiyapd] goahd epjp mwpf]iffs] kPjhd mwpf]if

eh']fs] ,j]Jld] ,izj]Js]s fz]zd] njtd] Qpy]!] g]shz]nl#d]!] fk]bgdp g]iuntl] ypkpbll]od] (“epWtdk]”) khu]r] 31/ 2018 md]W ,Ug]g[ epiy mwpf]if/ yhg e#]l mwpf]if (,ju \yjd neuo tUkhdk] cl;gl)/ gzg]gha]t[ mwpf]if/ elg]ghz]od] \yjd khw]wk] gw]wpa mwpf]if/ kw]Wk] Fwpg]gplj]jf]f fzf]fpay] bfhs]iffs; kw;Wk; gpw mwpf;iffspd; RUf]fk]/ cs]slf]fpa ,e]jpa fzf]fpay] juepiyapd] goahd epjp mwpf]iffis jzpf]if bra]jpUf]fpnwhk].

,e]jpa fzf]fpay] juepiyapd] goahd epjp mwpf]iff]F epu]thfj]jpd] bghWg]g[

epWtd']fspd] rl]lk] 2013 (“,r]rl]lk]”) tpjp 134(5)-y; Fwpg;gplg;gl;Ls;s tp#a';fs;/ jpUj]jg]gl]l/ kw]Wk] bghJthf Vw]fg]gl]l ,e]jpa fzf]fpay] bfhs]iffs]/ epWtd']fspd] tpjpfs] (,e]jpa fzf]fpay] juk]) 2015/ ,e]jpa fzf]fpay] juepiy rl;lg;gphpt[ 133-y; tiwaWf;fg;gl;L;s;s njitahd fzf;fpay; juk;/ kw;Wk; ,e]jpa fzf]fpay] juepiyapd;go fzf]fpay] bfhs]iffs; Mfpatw;wpd;go/ cz]ikahd kw]Wk] neu]ikahd epjp epiy/ (,ju \yjd neuo tUkhdk] cl]gl) epjp bray]ghL/ epWtdj]jpd] gzg]gha]t[ kw]Wk] \yjd khw]w']fs] gw]wpa mwpf]if Mfpatw]iw jahupg]gJ epWtd ,af]Feu] FGtpd] bghWg]ghFk].

rl]lj]jpy] cs]s tpjpKiwfSf]fpz']f epWtdj]jpd; brhj]Jf]fis ghJfhj]jy]/ nkhrofs] kw]Wk] KiwnfLfis fz]Lgpof]ft[k]/ jLf]ft[k]/ nghJkhd fzf]Fg; gjpntLfis guhkupj;jy; Mfpait mtu]fspd] bghWg]gpy] cl]gl]ljhFk.]; bghUj]jkhd fzf]fpay] bfhs]iffis nju]t[ bra]J gad] gLj]JtJ/ epahakhd epjhdkhd jPu]t[fs] kw]Wk] kjpg]gPLfs] bra]tJ/ nghJkhd cs] fl]Lg]ghLfis jpl]lkpLjy]/ bray]gLj]Jjy] kw]Wk] guhkupj]jy]/ fzf]F gjpntLfs] Jy]ypakhf kw]Wk] KGikahf cs]sij cWjpbra]a njitahd fl;LghLfis jpwk]gl bray]gLj;Jjy];/ cz]ikahd kw]Wk] neu]ikahd/ nkhro/ gpiH/ kw;Wk] jtwhd mwpf]ifapy]yhky/] ,e]jpa fzf]fpay] juepiyapd] go/ epjp mwpf]ifia jahupj]jy] kw]Wk] mspj]jy] Mfpaita[k] ,e]j bghWg]g[fspy] cl]gLk].

jzpf]ifahsu]fspd] bghWg]g[

v']fsJ bghWg]g[ ,e]j ,e]jpa fzf]fpay] ju epjp mwpf]ifapd] kPJ v']fspd] jzpf]ifapd] go xU fUj]jpid bjuptpg]gjhFk;.

eh']fs; v']fs] jzpf]ifia elj;Jk;nghJ/ rl]l tpjpfspy] Fwpg]gplg]gl]Ls]s rl]l tpjpKiwfs]/ fzf]fha]t[ jzpf]if epak']fs] kw]Wk] tp#a']fs]/ jzpf]if mwpf]ifapy] cl]gLj]j ntz]oa rl]lj]jpd] tpjpfs] kw]Wk] mjd] fPH] bfhz]Ltug]gl]Ls]s tpjpKiwfs] kw]Wk] rl]lj]jpd] gpupt[ 143(11)-d] fPH] tH']fg]gl]l cj]jut[ Mfpatw]iw fUj]jpy] vLj]Js]nshk].

,e]jpa fzf]fpay] ju epjpawpf;if kPjhd v']fs] jzpf]ifia/ rl]lj]jpd] tpjp 143(10)-d] fPH] Fwpg]gplg]gl]Ls]s jzpf]if kPjhd epak']fspd]go elj]jpndhk]. mj]jifa epak']fs;go epjpawpf]iffs]/ bghUs]uPjpahf jtwhd mwpf]iffspypUe]J Rje]jpukhf ,Uf]fpwjh vd]W epahakhd cj]jputhjj]ijg] bgwj] njitahd bewpKiwfisg] gpd]gw]wp kw]Wk]/ jpl]lkpl]L jzpf]ifia bray]gLj]jpndhkh vd]gij mwpa njitahfpwJ.

,e]jpa fzf]fpay] ju epjpawpf]iffspYs]s bjhiffs] kw]Wk] jftywpf]iffs] gw]wpa jzpf]if rhl]rpa']fisg;bgw njitahd Kiwfs] bray]gLj]Jtij jzpf]if cl]gLj]JfpwJ. KiwnfLfs] my]yJ gpiHfshy] bghUs] uPjpahd jtWfs] ,e]jpa fzf]fpay] ju epjpawpf]iffspy] cs]sjh vd]gij ,lu] kjpg]gPL bra]tJ cs]gl eilKiwfis nju]e]bjLg]gJ jzpf]ifahsupd] kjpg]gPl]ilg] bghWj]jjhFk]. ,j]jifa ,lu] kjpg]gPLfs] bra]a[k] bghGJ jzpf]ifahsu]fs] cz]ikahd/ neu]ikahd fUj]ij bfhLf]Fk] ,e]jpa fzf]fpay] ju epjp mwpf]iffis jahu] bra]a bghUj]jkhd cs] epjpf] fl]Lg]ghl]il fUj]jpy] bfhz]L NH]epiyf]nfw]wthW jzpf]if tHpKiwfis totikg]gjw]fhfnt MFk]. nkYk] jzpf]ifahdJ epWtd ,af]Feu]fs] bra]j kjpg]gPLfspd] epahaj] jd]ik mnj nghy] xl]Lbkhj]j ,e]jpa fzf]fpay] ju epjp mwpf]iffs] tH']fiy kjpg]gPL bra]jy] kw]Wk] fzf]fpay] bfhs]iffspd] Vw]g[ila jd]ikia kjpg]gPL bra]tij cs]slf]fpajhFk].

eh']fs] bgw]w jzpf]if Mjhu']fs] ,e]jpa fzf]fpay] ju epjp epiy mwpf]iffspd] kPJ eh']fs] bjuptpj]j fUj]Jf]fSf]F mog]gilia tH']f nghJkhdJ kw]Wk] bghUj]jkhdJ vd ek]g[fpnwhk

93

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v']fSila fUj]Jg]goa[k] v']fSf]Ff] fpilj]j jfty] kw]Wk] tpsf]f']fspd] mog]gilapYk] nkny bfhLf]fg]gl]Ls]s ,e]jpa fzf]fpay] ju epjp mwpf]iffs]/ rl]lg]go ,e]jpa fzf]fpay] ju epjp mog]gilapYk] kw]Wk] ,e]jpahtpy] bghJthf Vw]Wf] bfhs]sg]gl]l fzf]fpay] nfhl]ghLfspd;goa[k;/ 2018 khu]r] 31-k] njjpad]W epWtdj]jpd] epiy kw]Wk] me]j njjpapy] Kotile]j Mz]od] yhg e#]lf] fzf]F/ bkhj]j ,ju \yjd neuo tUkhdk]/ gzg]gha]t[ mwpf]if kw]Wk] \yjd khw]w']fs] Mfpait cz]ikahd kw]Wk] neu]ikahd tpjj]jpy] jfty]fisf] bfhLf]fpwJ.

gpw rl]l kw]Wk] xH']F njitfs] gw]wpa mwpf]if

1. rl]lg] gpupt[ 143(3)-d] njitf]nfw]g/ v';fSila jzpf;ifapd; mog;gilapy;/ eh']fs] fPH]f]fz]lthW mwptpf]fpnwhk].

a. v']fs; jzpf]fifapd] nehf]fj]jpw]fhf njitahd vy]yh jfty]fisa[k] tpsf]f']fisa[k] v']fs] rpwe]j mwptpw]Fk] ek]gfj]jd]ikf]Fk] Vw]wthW Kad]Wg] bgw]Wf]bfhz]nlhk].

b. v']fspd] fUj]Jg]go mj]jifa fzf]Fg] g[j]jf']fis gupnrhjpj]jjpy] epWtdk] rl]lg]go njitahd Kiwahd g[j]jf']fis itj]Js]sJ.

c. ,e]j mwpf]ifapy] ifahsg]gl]l ,Ug]g[epiy mwpf]if/ ,ju \yjd neuo tUkhdk; cl;gl ,yhg e#]l fzf]F/ gzg]gha]t[ mwpf]if kw]Wk] \yjd khw]w']fs] gw]wpa mwpf]if fzf]Fg] g[j]jf']fSf]F xj]J cs]sJ.

d. v']fspd] fUj]Jg]go nkw]go ,e]jpa fzf]fpay] ju epjp mwpf]if rl]lg]gpupt[ 133-y] Fwpg]gpl]Ls;s njitahd fzf]fpay] juepiyfSf]F ,z']f cs]sJ.

e. khu]r] 31/ 2018 md]W epWtdj;jpd; ,af]Feu]fs] vGj]J \yk] mspj]J ,af]Feu]fs] FG gjpt[ bra]j gpujpepjpj]Jtj]jpd] mog]gilapy] rl]lg]gpupt[ 164(2)-d] go ,af]Feuhf epakpj]jjypUe]J ve]j xU ,af]FeUk] 2018 khu]r] 31-k] njjpad]W jFjp ePf]fk] Mftpy]iy

f. ,izg;g[-A y; bfhLf;fg;gl;Ls;s v';fsJ jdpg;gl;l mwpf;ifapy;/ epWtdj;jpd; epjp mwpf;if kPJ nghJkhd cs; epjpf;fl;Lg;ghLfs;/ kw;Wk; mtw;iw jpwk;gl bray;gLj;Jjy; nghd;wit tpthpf;fg;gl;Ls;sJ. v';fsJ mwpf;if/ epWtdj;jpd; epjp mwpf;if kPJ nghJkhd cs; epjpf;fl;Lg;ghLfs;/ kw;Wk; mtw;iw jpwk;gl bray;gLj;Jjy; gw;wp bjspthd khw]wj] jfhj fUj;ij bjhptpf;fpwJ.

g. epWtd']fspd] (jzpf]if kw]Wk] jzpf]ifahsu]fs]) tpjpfs] 2014 tpjp 11-d] go jzpf]ifahsupd] mwpf]ifapy] cl]bfhs]sntz]oa gpw tp#a']fs] v']fspd] fUj]Jg]go v']fSila rpwe]j jfty] kw]Wk] bfhLj]j tpsf]f']fspd] go

I. epWtdk] jdJ ,e]jpa fzf]fpay] ju epjpepiy mwpf]ifapy] epjp epiy kPJ epYitapYs]s tHf]Ffsp dhy] cs]stpist[fis btspapl]oUf]fpwJ.

ii. epWtdj]jpw]F v"]rpa xg]ge]j']fs] cs]gl/ bghUl]gl vjpu]ghu]f]ff]Toa ,Hg]g[fs] cs]s ve]j ePz]lfhy xg]ge]j']fSk] ,y]iy

iii. epWtdk] KjyPl]lhsu] fy]tp kw]Wk] ghJfhg]g[ epjpf]F khw]wg]gl ntz]oa bjhifia khw]Wk] bra]jjpy] ve]j jhkjKk] ,y]iy.

2. kj]jpa muR rl]lg] gpupt[ 143 (11)-d] go epWtd']fspd] (jzpf]ifahsupd] mwpf]if) Miz 2016 (,e]j Miz) apy] njitg]gLtJnghy] Mizapd] gj]jp 3 kw]Wk] 4-y] Fwpg]gpl]Ls]s tp#a']fis ,izg]g[-B-d] tHpahff] bfhLj]Js]nshk].

oyha]l] Q!]fpd]!] kw]Wk] bry]!] vy]vy]gpgl]laf] fzf]fhsu]fs]

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ghyh$p vk] vd]g']Fjhuu]

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rhu]gw]w jzpf]ifahsu]fspd] mwpf]iff]fhd ,izg]g[-“A”

(v']fspd] ,j]njjpapl]l mwpf]ifapd] gj]jp 1 (f)-d] fPH] Fwpg]gplg;gl]Ls]s “gpw rl]l xH']F njitfs] gw]wpa mwpf]if” gw]wpaJ)

fk;bgdp rl;lk; 2013 (,e;j rl;lk;) gphpt[ 143 cggphpt[ 3 cl;gphpt[ (i)-d; fPH; epjp mwpf;if kPjhd cs;epjpfl;Lg;ghLfs; gw;wpa mwpf;if

eh';fs; fz]zd] njtd] Qpy]!] g]shz]nl#d]!] fk]bgdp g]iuntl] ypkpbll] (,e;j fk;bgdp)-d; 31.03.2018 md;iwa

epjp mwpf;if kPjhd cs;epjpfl;Lg;ghLfis fk;bgdpapd; ,e]jpa fzf]fpay] ju epjp mwpf;iffs; kPjhd v';fSila

,e;j Mz;L ,Wjp jzpf;ifa[ld; ,izj;J jzpf;if bra;njhk;.

cs;epjpf;fl;LghLfSf;fhf eph;thfj;jpd; bghWg;g[

,e;jpa gl;la fzf;fhsh; epWtdk;; btspapl;Ls;s epjp mwpf;if kPjhd cs;epjpfl;Lg;ghl;L jzpf;if tHpf;fhl;ly;

Fwpg;gpy; Twg;gl;Ls;s cs;fl;Lg;ghL Fwpj;j mog;gilf; TWfis ghprPyid bra;J fk;bgdp cUthf;fpa epjp

mwpf;if kPjhd cs; epjpf; fl;Lg;ghLfis epWtp mtw;iw guhkhpj;jy; fk;bgdp eph;thfj;jpd; bghWg;g[fshFk;.

rl;lj;jpd; fPH; njitg;gLfpd;w nghJkhd cs] epjpf; fl]Lg]ghLfis totikj;jy;/ jpl]lkpLjy/] bray]gLj]Jjy]

kw]Wk] guhkupj]jy] \yk; jdJ tpahghuj;ij XG';fhf kw;Wk; jpwk;gl bray;gLj;Jjy;/ epWtdk; jdJ

bfhs;iffis gpd;gw;wp brhj;Jf;fis ghJfhj;jy;/ nkhrofs; kw;Wk; jtWfis fz;Lgpoj;jy; kw;Wk; jLj;jy;/

fzf]F gjpntLfis Jy]ypakhf kw]Wk] KGikahf jahhpj;jy;/ ek;gfukhd epjpj;jfty;fis chpa neuj;jpy;

jahhpj;jy; nghd;wit ,e;j bghWg;g[fspy; ml';Fk.;

jzpf;ifahshpd; bghWg;g[

v']fsJ bghWg]g[/ fk;bgdpapd; epjp mwpf;if kPjhd cs;epjpf;fl;Lg;ghl;od;nky; v']fspd] jzpf]ifapd] go xU

fUj]jpid bjuptpg]gjhFk;. ,e;jpa gl;la fzf;fhsh; epWtdk;; btspapl;Ls;s epjp mwpf;if kPjhd

cs;epjpfl;Lg;ghL jzpf;if tHpf;fhl;ly; Fwpg;gpw;nfw;g kw;Wk; rl]lg] gphpt[ 143(10)-d; fPH; ghpe;Jiuf;fg;gl;Ls;s

jzpf;if juepiynfw;g/ cs;epjp fl;Lg;ghL jzpf;iff;F bghUe;Jk; mstpw;F/ eh';fs; v';fSila jzpf;ifia

bra;Js;nshk;. mj]jifa juepiyfs; kw;Wk; tHpf;fhl;ly; Fwpg;g[fs;/ eh']fs] epjp mwpf;if kPJ nghJkhd

cs;epjpf;fl;Lg;ghLfs; epWtg;gl;L guhkhpf;fg;gLfpwjh kw;Wk; ,t;thwhd fl;Lg;ghLfs; midj;J fhhpa';fspYk;

jpwk;gl bray;gLfpwjh vd]gij nfhu tpisfpwJ.

epjp mwpf;ifaplypd;kPJ cs;epjp fl;Lg;ghL mikg;g[ nghJkhdjhf cs;sjh kw;Wk; mit jpwk;gl

,af;fg;gLfpwjh vd;gJgw;wpa jzpf;if Mjhu';fisg; bgw bray;Kiwfis eilKiw gLj;JtJ v';fSila

jzpf;ifapy; ml';Fk;. epjp mwpf;ifapd; kPJ cs;epjp fl;Lg;ghL kPjhd v';fSila jzpf;ifapy;/ epjp

mwpf;ifapd; nky; cs;epjp fl;Lg;ghLfs; gw;wpa g[hpjy; bgWtJ/ gytPdkhf ,Uf;fpd;w xU tp#aj;jpd; kPJ

,lh;kjpg;gPL bra;jy;/ ,lh;kjpg;gPl;od; mog;gilapy;; cs;fl;Lg;ghL kPJ nrhjid kw;Wk; ,af;fj;jpwd;

totikg;g[ bra;jy; nghd;wit ml';Fk;. epjp mwpf;ifapYs;s tp#aj;jpd;kPjhd jtwhd jfty; gpiHahy;

Vw;gl;ljh my;yJ nkhroahy; Vw;gl;ljh vd;gij ,lh;fis kjpg;gPL bra;a[k; Kiwia njh;t[ bra;tJ

jzpf;ifahsUila jPh]g]ig rhh;e;jjhFk;.

eh']fs] bgw]w jzpf]if Mjhu']fs] fk;]bgdpapd; epjp mwpf;ifapd; kPJ cs;epjp fl;Lg;ghL mikg;g[ kPJ eh']fs]

bjuptpj]j fUj]Jf]fSf]F mog]gilia tH']f nghJkhdJ kw]Wk] bghUj]jkhdJ vd ek]g[fpnwhk].

epjp mwpf;ifapd; nky; cs;epjp fl;Lg;ghLf]fhd bghUs;

xU fk;bgdpapd; epjp mwpf;ifapd; nky; cs;epjp fl;Lg;ghL vd;gJ epjp mwpf;if bray;fspd; ek;gfj;jd;ik kw;Wk;

bghJthf Vw;Wf;bfhs;sg;gl;l fzf;fpay; jj;Jt';fSf;F Vw;g btsp nehf;f';fSf;fhf epjp mwpf;iffis

jahhpj;jy; bjhlh;ghf epahakhd cj;jputhjk; mspf;Fk;tz;zk; totikf;fg;gl;Ls;s xU bray;KiwahFk;. xU

fk;bgdpapd; epjp mwpf;ifaplypd; nky; cs;epjp fl;Lg;ghL gpd;tUk; bfhs;iffs; kw;Wk; eilKiwfis

95

KDHP

cs;slf;fpajhFk; (1) Mtz';fis epahakhd tpgu';fSld; Jy;ypakhf guhkhpg;gJ/ ghpkhw;w';fis rhpahf

gpujpgypg;gJ/ kw;Wk; epWtdj;jpd; brhj;Jf;fis xH';FgLj;JtJ (2) bghJthf Vw;Wf;bfhs;sg;gl;l fzf;fpay;

tpjpKiwfSf;F Vw;g epjp mwpf;iffis jahhpf;Fk; tifapy; ghpkhw;w';fis gjpt[ bra;a epahakhd cj;jputhjk;

mspj;jy; kw;Wk; fk;bgdpapd; tut[fs; kw;Wk; bryt[fs;/ epu ]thfj;jpd; kw;Wk; ,af;Fdh;fspd;

m';fPfhuj;Jld;kl;Lk;jhd; bra;ag;gLfpwJ vd;gjw;F cj;jputhjk; mspj;jy; (3) epWtdj;jpd; brhj;Jf;fis

mDkjpapd;wp ifafg;gLj;Jtij kw;Wk; gad;gLj;Jtij rhpahd neuj;jpy; fz;lwpjy; kw;Wk; jLj;jy; my;yJ

epWtdj;jpd; brhj;Jf;fis xH';FgLj;JtJ nghd;wit epjp mwpf;iffis ghjpf;fhJ vd;gjw;F cj;jputhjk;

epjp mwpf;ifaplypd; kPJ cs;epjp fl;LghLfSf;fhd ,ay;ghd tuk;g[fs;

epjp mwpf;ifaplypd; kPJ cs;epjp fl;LghLfSf;fhd ,ay;ghd tuk;g[fs; fhuzkhf Tl;Lrjp my;yJ fl;Lg;ghLfs;

kPJ Kiwaw;w nkyhz;ik kPwy;/ gpiH my;yJ nkhro fhuzkhf jtwhd mwpf;if Vw;gl;L mit

fz;Lgpof;fg;glhky; nghtJ nghd;wtw;wpw;fhd tha;g[fs; Vw;glyhk;. epjp mwpf;ifaplypd; kPJ cs;epjp fl;LghLfs;

Fwpj;j vjph;fhy jpl;l';fSf;fhd kjpg;gPLfs; Mgj;Jf;F tHptFf;fyhk;/ Vbdd;why; epjp mwpf;ifaplypd; kPJ

cs;epjp fl;LghLfSf;fhd epyikfspd; khw;wj;jpdhy;/ nghjhjjhf fhzg;glyhk; my;yJ bfhs;iffs; kw;Wk;

eilKiwfs; kPjhd ,zf;f';fspd; mst[ nkhrkhfyhk;.

fUj]J

v']fSila fUj]Jg]goa[k] v']fSf]Ff] fpilj]j jfty] kw]Wk] tpsf]f']fspd] mog]gilapYk] ,e;j epWtdk;/

,e;jpa gl;la fzf;fhsh;fs; epWtdk; btspapl;Ls;s epjp mwpf;ifaplypd; nky; cs;epjp fl;Lg;ghl;L jzpf;if

tHpfhl;ly; Fwpg;g[fspYs;s mj;jpahtrpa TWfis mog;gilahf bfhz;L epWtdk; Vw;gLj;jpa epjp

mwpf;ifaplypd; nky; cs;epjp fl;Lg;ghL mog;gil jj;Jtk;/ vy;yh tifapYk;/ epjp mwpf;ifaplypd; nky;

njitahd xU cs;epjp fl;Lg;ghL mikg;ig itj;jpUe;jJ vd;Wk;/ kw;Wk; mt;thwhd epjp mwpf;ifaplypd; nky;

epjp fl;Lg;ghLfs; 31.03.2018 tiuahd njjpapy; jpwk;gl bray;gl;lJ vd;Wk; fhzKoe;jJ.

mspj;jy;.


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Xg]gk]/-



96


jzpf]ifahsu]fspd] mwpf]iff]fhd ,izg]g[-“B”

(v']fspd] ,j]njjpapl]l mwpf]ifapd] gj]jp 2-d] fPH] Fwpg]gplg;gl]Ls]s “gpw rl]l xH']F njitfs] gw]wpa mwpf]if” gw]wpaJ)

(I) a) epWtdk; jdJ mirah brhj;Jf;fspd; vz;zpf;if kw;Wk; epiyik gw;wpa KG tpgu';fisa[k; Kiwg;go guhkhpf;fg;gl;Ls;s Mtz';fspy; itj;Js;sJ.

b) mirah brhj;Jf;fis \d;W Mz]L fhyj;jpy; epWtdk; xt]bthU fl]lkha] rhpghh;f]fpd]w mog;gilapy/;

mJ v']fSilaf] fUj]Jf]fspd; mog]gilapy] epWtdj]jpd] msit fUj]jpy] bfhs]Sk;nghJ

nghJkhdjhFk]. mj]jpl]lj]jpd] go epu]thfj]jhy] ,t;thz;L rpy brhj;Jf;fs; rhpghh;f;fg;gl;ld. v';fSf;F

bfhLf;fg;gl;l tpgu';fs; kw;Wk; tpsf;f';fspd;go mt]thW rupghu]j]jjpy] tpj;jpahr';fs; xd]Wk;

fhzg;gltpy]iy.

c) v']fSf]F fpilj]j jfty]fs] kw]Wk] tpgu']fs]] nkYk]] eh']fs] Ma]t[ bra]j Mtz']fspd]

mog]gilapy]/epWtdj]jpd] epyk;/ mjhtJ “fd;r#d; nyd;l;” vd;W bghJthf mwpag;gLfpd;w epyk;/

mjd;nky; mike;Js;s midj;J njapiyj; njhl;l';fs; kw;Wk; njapiyj; njhl;l vy;iyf;Fs;

,ilapilna fhzg;gLfpd;w midj;J epy';fs; kw;Wk; nfush khepyk;/ ,Lf;fp khtl;lk;/ njtpFsk;

jhYfh/ fz;zd; njtd; kiy fpuhkj;jpy; njapiy gaphpLtjw;F njitahd Jiz epy';fs; kw;Wk;

jkpH;ehL khepyk; nfhl;lFo fpuhkj;jpy; “iel;!; nyd;l;” vd;W bghJthf mwpag;gLfpd;w brhj;Jfs;

Mfpait/ lhlh o ypkpl;bll; (jw;nghija lhlh Fnshgy; bgtnu$!; ypkpbll;) kw;Wk; ,e;j

epWtdj;jpw;fpilna 30.03.2005-y; Vw;gLj;jg;gl;l tpahghu khw;W xg;ge;jg;go/ xg;ge;j njjpapypUe;J 30

tUl';fSf;F/ nkYk; g[Jgpf;fg;gLk; tifapy;/ Fj;jifahf tH';fg;gl;Ls;sJ.

nky; Fwpg;gplg;gl;Ls;s tpahghu khw;W xg;ge;jg;go/ fd;r#d; gFjpFl;gl;l ,lj;jpYs;s bjhHpw; rhiy fs/;

fl;ll';fs; nghd;w kw;w mirah brhj;Jf;fs; epWtdj;jpf;F brhe;jkhdjhFk;.

(ii) v']fSf]F bfhLf;fg;gl;l tpsf;f';fs;go epu]thfk; ,t;tUlk; Fwpg;gpl;l ,ilbtspfspy] bghUl]fspd] ,Ug]

ig rupghh;jJ/ kw;Wk; mt]thW rupghu]j]jjpy] tpj;jpahr';fs; xd]Wk; fhzg;gltpy]iy.

(iii) fk;bgdpr; rl;lk; 2013 gphpt[ 189-d; fPH; guhkhpf;fg;gLk; gjpntl]oy] Fwpg;gpl;Ls;s ve;j epWtd']fSf]nfh/

tiuaWf;fg;gl;l bghWg;g[ Tl;lhspfSf;nfh (Limited Liability Partnerships) my;yJ gpw egu]fSf;nfh/

,e;epWtdk] <L cs;s my;yJ <L my;yhj ve;jtpj fld;fisa[k; tH']ftpy;iy.

(iv) epWtdk; ve;jtpj fld;fSk; tH';ftpy;iy/ ve;jtpj KjyPLfSk; bra;atpy;iy/ ve;jtpj cj;jputhj';fnsh

my;yJ gpizfnsh mspf;ftpy;iy. vdnt tpjp (iv)-d; fPH; mwpf;if njitapy;iy.

(v) v']fSf]F fpilj]j jfty]fs] kw]Wk] tpgu']fspd] mog]gilapy] epWtd']fspd] rl;lk; 2013 gphpt[fs; 73 Kjy]

76 tiu kw;Wk; rk;ke;jg;gl;l gpw epge;jidfspd; fPH] ve;jtpj itg;g[j; bjhiffisa[k; epWtdk] ,e;j tUlk;

Vw;Wf; bfhs;stpy;iy.

(vi) fk;bgdpr; rl;lk; 2013 gphpt[ 148(1)-y; njapiy epWtd';fs;/ brytpd gjpntLfis vt;thW

guhkhpf;fntz;Lbkd;gJgw;wp kj;jpa muR Fwpg;gpl;Ls;sJ. eh']fs] epWtd']fspd] (brytpd gjpntL kw]Wk]

jzpf]if) tpjpfs]/ 2014-d] goa[k] kj;jpa murpd; fk;bgdpr; rl;lk; 2013 gphpt[ 148-d] cl]gpupt[ (1)-d] fPH]

jpUj]jg]gl]L gupe]Jf]fg]gl]l tpjpfspd] goa[k] Mtz';fis gue]j mstpy] Ma;t[ bra;jjpy;/ Kjy; ghh;itapy;/

v';fspd; fUj;Jg;go Fwpg]gplg]gl]l bryt[ fzf;Ffs; jahhpf;fg;gl;L/ guhkhpf;fg;gLfpd;wd.

(vii) epWtdk] rl;lg;goahf milf;f ntz;oa bjhiffisg; bghUj;jtiu v';fSf;Ff; bfhLf;fg;gl;l jfty;fs; kw;Wk; tpsf;f';fspd; go

a) rl;lg;go milf;f ntz;oa ru]r]iraw]w epYitfshd tU';fhy itg;g[epjp/ tUkhd thp/ tpw;gid thp nrit thp/ ruf;F kw;Wk; nrit thp/ R';fthp/ fyhy; thp/ kjpg]g[f] Tl]L tup/ br!; kw]Wk] mjndhL

97

KDHP

rk;ge;jg;gl;l ntW bghUj]jkhd rl]luPjpahd epYitfs; midj;ija[k; cupa mjpfhhpfs] kw]Wk]

mikg;g[fSf;F epWtdk] bghJthf jtwhky;] milj;J te;Js;sJ.

b) khu]r] 31/ 2018-k] njjpapy] bfhLf]fgl ntz]oa njjpapypUe;J MW khjj;jpw;F nky;milf;fg;glhj

tU';fhy itg;g[epjp/ tUkhd thp/ tpw;gid thp/ nritthp/ ruf;F kw;Wk; nrit thp/ R';fthp/ kw;Wk;

fyhy; thp/ kjpg]g[f] Tl]L tup/ br!; kw]Wk] ntW ve]j Fwpg]pl]l ru]r]iraw]w epYitj] bjhiffSk]

,y;iy.

c) khu]r] 31/ 2018-k] njjpapy] ru]r]irahy] blghrpl] bra]ag]glhj nfush kjpg]g[f] Tl]L tup/ kj;jpa tpw;gid

thp/ kj;jpa tUkhd thp/ nfush tptrha tUkhd tup kw]Wk] nrit tupfspd] tptu']fs] fPnH

bfhLf;fg;gl;Ls;sd:

t. vz] rhrdj]jpd]]

bgau]

epYitapd]

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fhytiu

bjhif

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1

nfush

kjpg]g[f]Tl]L tup 2003

kj]jpa tpw;gidtupr;rl;lk; 1956

nfush

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tup kw;Wk]

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nky]KiwaPl]L jPu]g]ghak]/

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epjpahz;L2005-06 Kjy] 2013-14 tiukw;Wk; 2016-17

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bfhr;rp

tuptpjpg]ghz]L 20062009-10 tiu/2012-13 Kjy;2014-15 tiu

-07 Kjy]

593.55

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tUkhd tupr] rl]lk]/ 1991

nfush tptrha

epjpr] rl]lk; 1994

Kd; Tl;onabrYj;Jk; tupbrYj;Jtjpy;Vw;gl;l jhkjj;jpw;fhdtl]o

bfsut nfush cah; ePjpkd;wk;

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145.56

(viii) v']fspd] fUj]Jg]goa[k] v']fSf]Ff] bfhLf]fg]gl]l jfty]fs] kw]Wk] tpgu']fspd] mog]gilapYk] epWtdk]

epjpepWtd']fs]kw]Wk] t']fpfSf]F jpUg]gpr] brYj]j ntz]oa bjhiffis my;yJ fld;fis

jtizfspy] bfhLf]f jtwpajpy]iy. epWtdk] ve]j fld] gj]jpu']fisa[k] tH']ftpy]iy.

(ix) epWtdk; ,Ug;g[epiy VL ehspy; ',dp#pay; gg;spf; M@gh; ' my;yJ 'gh;jh; gg;spf; M@gh'; \ykhfnth (fld;

rhjd';fs; cl;gl) gzk; VJk; jpul;ltpy;iy. epWtdk; t';fpfspypUe;J bgw;w ePz;lfhyf; fld;fs/; vjw;fhf

ntz;o bgwg;gl;lnjh mjw;fhfnt/ tpz]zg]gk] epYitapYs]s/ jw]fhypf gad]ghl]ilj]jtpu/

gad;gLj;jg;gl;Ls;sd.

tl]o

98


(x) v';fSf;Ff; bfhLf;fg;gl;l jfty;fs; kw;Wk; tpsf;f';fspd;go/ epWtdj]jpd] nknyh my;yJ epWtdj]jhnyh

nkhro xd;Wk; gjpthfnth fhzg;glnth ,y;iy.

(xi) ,e;j epWtdk; xU jdpahh; epWtdk;/ vdnt fk;bgdp rl;lk; 2013 gphpt[ 197-y; bfhLf;fg;gl;Ls;s epge;jidfs;

,e;j epWtdj;jpf;F bghUe;jhJ.

(xii) ,e;j epWtdk; xU epjp epWtdk; my;y/ vdnt cl;gphpt[ (xii)-d; fPH; mwpf;if mtrpakpy;iy.

(xiii) v']fspd] fUj]Jg]goa[k]/ v']fSf]F bfhLf]fg]gl]l jfty]fs] kw]Wk] tpsf;f';fs;goa[k; ,e;j epWtdk;/

fk;bgdpr;rl;lk; 2013 gphpt[fs; 177 kw;Wk; 188-f;F ,z';fp kw;Wk; njitahd fzf;fpay; juj;jpw;nfh;g;g

midj;J bjhlh;g[ egh;fSldhd eltof;iffisa[k; kw;Wk; bjhlg;g[ egh;fSldhd eltof;iffs; gw;wpa

tpgu';fs; midj;ija[k; bjhptpj;Js;sJ.

(xiv) ,e;j tUlk;/ epWtdk;/ g';Ffis Kd;Dhpik xJf;;fPL bra;anth/ my;yJ jdpahUf;F tpl;Lf;bfhLf;fnth

,y;iy kw;Wk; KGikahd my;yJ gFjpahd khw;wj;jFe;j fld; gj;jpu';fis btspaplnth ,y;iy.

vdnt cl;gphpt[ (xiv) go mwpf;if ,e;j epWtdj;jpf;F bghUe;jhJ.

(xv) v']fspd] fUj]Jg]goa[k]/ v']fSf]F bfhLf]fg]gl]l jfty]fs] kw]Wk] tpsf;f';fs;goa[k;/ ,e;j tUlk;/

epWtdk; jd;Dila ,af;Feh;fSf;nfh/ my;yJ mth;fs; rk;ke;jg;gl;lth;fSf;nfh gzkw;w bjhHpy;Kiw

eltof;iffs; vJt[k; gjpt[bra;atpy;iy. vdnt fk;bgdp rl;lk; 2013 gphpt[ 192-d; goa[s;s epge;jidfs;

,e;j epWtdj;jpw;;F bghUe;jhJ.

(xvi) hprh;t; ng';f; Mg; ,e;jpah rl;lk; 1934 gphpt[ 45-IA-d; fPH; ,e;j epWtdk; gjpt[ bra;ag;glntz;oa mtrpakpy;iy.


(epWtd gjpt[ vz] 117366W/W-100018)

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g';Fjhuh;fspd; ftdj;jpw;F

c';fs; epWtdk] M';fpyj;jpy; btspapl;oUf;Fk; ,t]thz;L mwpf;ifapy] fhzg;gLk; mwptpg]g[/ tpsf;ft[iu/ ,af;Feu]fspd] mwpf;if kw]Wk] mjDldhd ,izg]g[fs] jzpf;ifahsh;fspd; mwpf;if kw]Wk] mjDld; Toa ,izg;g[fs; Mfpait ,jw]F Kd]dhy] bfhLf]fg]gl]Ls]s gf;f';fspy; jkpHhf;fk; bra;ag;gl;Ls;sr] brhw;fSf;Fk;/ fUj;Jf;fSf;Fk;/ Mtz';fSf;Fk;/ btt;ntW bghUs;/ tpsf;f';fs; mika[khdhy;/ epWtdk] M';fpyj;jpy; btspapl;Ls;s Mz;L mwpf;ifapYs;s fUj;Jf;fSk;/ brhw;fSk; tptu';fSk; kw;Wk; tpsf;f';fSnk Kothdjhf vLj;Jf; bfhs;sg;gl ntz;Lk;.

99

KDHP

ROUTE MAP OF THE AGM VENUE

High Range School Auditorium

Madupatty Road, Munnar

Idukki District, Kerala

KDHP

House

Munnar

Ko

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East End

Hotel

NH

49

Flower Garden

High Range School

Carmelagiri Elephant Park

Carmelagiri Public School

100


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