September 5, 2005 The Asstt. Registrar of Companies, Office of the Registrar of Companies, W.B. NIZAM PALACE, II, M S O Bldg.

2nd floor, 234/4, A J C Bose Road Kolkata 700 020 Dear Sir, In the Matter of Adinath Vyapaar Private Ltd. Sub : Show Cause Notice for Prosecution on the ground of DEFAULT Under Section 159/166/210/220 of the Companies Act, 1956. We are in receipt of your letter No. ROC/81205/29230 dated 16.08.2005 on the captioned subject addressed to M/s Adinath Vyapaar Private Ltd. In this connection, we furnish the details of filing of Balance Sheet and Profit & Loss Account and Annual Return hereunder : Type of Document 1) 2) Annual Return Balance Sheet Annual Return Balance Sheet Date of Filing 20.12.2000 12.12.2000 08.10.2001 08.10.2001 Receipt No. 600941 (copy enclosed) 597831 (copy enclosed) 664512 (copy enclosed) 664512 (copy enclosed)

Pursuant to a Scheme of Amalgamation, Adinath Vyapaar Private Ltd. was amalgamated with Kusum Industrial Gases Ltd. as sanctioned and approved by the Honble High Court at Calcutta vide its Order dated 05.04.2002. The certified copy of the aforesaid Order was filed with your Office on 23.04.2002 vide Receipt No. 746405 (copy enclosed). As per the Court Order, Adinath Vyapaar Private Ltd. was dissolved without being wound up with effect from 23.04.2002 (i.e. the date of filing of certified copy with ROC, W.B.). Since the Company was not in existence after 23.04.2002, filing of Annual Returns and Balance Sheets from 2002 onwards does not arise. We trust you will find the above in order and request your goodself to withdraw the Show Cause Notice. Please treat this as reply from the Company and all the erstwhile Directors of Adinath Vyapaar Private Ltd. Thanking you, For Kusum Industrial Gases Ltd.

Director Encl : as above

J P FINANCIAL SERVICES PVT. LTD.

Regd. Office :P-46A, Radha Bazar Lane, 4th floor, Kolkata 700 001 August 26, 2005 The Asstt. Registrar of Companies, Office of the Registrar of Companies, W.B. NIZAM PALACE, II, M S O Bldg. 2nd floor, 234/4, A J C Bose Road Kolkata 700 020 Dear Sir, In the Matter of G P Electric Engineering Co. Private Ltd. Sub : Show Cause Notice for Prosecution on the ground of DEFAULT Under Section 159/166/210/220 of the Companies Act, 1956. We are in receipt of your letter No. ROC/81582/29383 dated 16.08.2005 on the captioned subject addressed to M/s G P Electric Engineering Co. Private Ltd. In this connection, we furnish the details of filing of Balance Sheet and Profit & Loss Account and Annual Return hereunder : Type of Document 1) 2) Annual Return Balance Sheet Annual Return Balance Sheet Date of Filing 15.09.2000 15.09.2000 10.10.2001 15.10.2001 Receipt No. 534925 (copy enclosed) 534925 (copy enclosed) 666678 (copy enclosed) 670032 (copy enclosed)

Pursuant to a Scheme of Amalgamation, G P Electric Engineering Co. Private Ltd. was amalgamated with J P Financial Services Private Ltd. as sanctioned and approved by the Honble High Court at Calcutta vide its Order dated 08.04.2002. The certified copy of the aforesaid Order was filed with your Office on 19.04.2002 vide Receipt No. 745509 (copy enclosed). As per the Court Order, G P Electric Engineering Co. Private Ltd. was dissolved without being wound up with effect from 19.04.2002 (i.e. the date of filing of certified copy with ROC, W.B.). Since the Company was not in existence after 19.04.2002, filing of Annual Returns and Balance Sheets from 2002 onwards does not arise. We trust you will find the above in order and request your goodself to withdraw the Show Cause Notice. Please treat this as reply from the Company and all the erstwhile Directors of G P Electric Engineering Co. Private Ltd. Thanking you, For J P Financial Services Pvt. Ltd.

Director Encl : as above