Atul Ltd 2013-14

Atul Ltd | Annual Report 2013-14 Annexure to the Report of the Auditors ix. (a) According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company is regular in depositing the undisputed statutory dues, including employees’ state insurance, provident fund, customs duty, excise duty, sales tax, service tax, income tax, wealth tax, investor education and protection fund and other material statutory dues, as applicable, with the appropriate authorities. Name of the statute Nature of dues Amount ( ` cr) (a) Period to which the amount relates Forum where the dispute is pending (b) Central Excise Act, 1944 Central excise 5.56 10.48 0.07 4.60 1975 to 2012 2007 to 2013 1993 to 2014 1992 to 2010 Assistant | Deputy Commissioner, Joint Commissioner, Commissioner (Appeals), Customs, Excise and Service Tax Appellate Tribunal Total: 20.71 Customs Act, 1962 Customs duty 2.77 3.19 1.76 1985 to 2007 1988 to 2009 1998 Assistant | Deputy Commissioner, Commissioner (Appeals), Customs, Excise and Service Tax Appellate Tribunal Total: 7.72 Income tax Act, 1961 Income tax 10.87 2004 to 2009 Commissioner of Income tax (Appeals) Total: 10.87 (a) Net of amounts deposited. (b) Necessary stay received from respective authorities. (b) According to the information and explanations given to us and the records of the Company examined by us, there are no dues of sales tax, service tax and wealth tax which have not been deposited on account of any dispute. The particulars of dues of customs duty, excise duty and income tax as at March 31, 2014 which have not been deposited on account of a dispute, are as follows:

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