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Insolvency & Bankruptcy
Online Updates
32
Online Updates
Insolvency Insolvency Insolvency and and Bankruptcy Law Bankruptcy Lawand Bankruptcy Law
Dishonouring of cheque could not bar of initiation of insolvency resolution process
Raj Duplex (P.) Ltd. v. Sardhana Papers (P.) Ltd. [2018] 94 taxmann.com 183 (NCLT - Allahabad)
The issue before the NCLAT was whether pending mediation proceedings could bar initiation of CIRP ?
In the instant case, Cheques issued by the corporate debtor against supply of goods were dishonoured. The complaint under section 138 of the Negotiable Instrument Act was filed by operational creditor on account of dishonouring of four cheques.
It was stated by corporate debtor that proceedings against operational creditor under section 138 of NI Act were challenged by one of its director in which the Adjudicating Authority referred matter to the Mediation and Conciliation Centre.
NCLT held that pendency of proceedings in the mediation and conciliation centre could not be said to be against pre-existing disputes related to alleged debt amount and, thus, instant application to initiate CIRP was to be admitted.
Resolution professional was directed to remove illegalities for submission of expression of interest
M.K. Shah Exports Ltd. v. Assam Co. India Ltd. [2018] 94 taxmann.com 184 (NCLT - Guwahati)
A notice was issued by Resolution Professional inviting expression of interest from prospective resolution applicant for revival of corporate debtor. Basic business of the corporate debtor was confined to tea business.
In the instant application, it was submitted that the notice inviting Expression of Interest (EoI) from prospective resolution applicants (PRA's) were enormously arbitrary, unreasonable since the eligibility criteria set for Prospective Resolution Applicants, as incorporated by the RP in inviting EoI from the PRAs, suffered from several infirmities.
It was contended that the admitted debt by the corporate debtor was approximately Rs.1453 crores but the eligibility criteria for participation in CIRP in terms of minimum Net Tangible worth had been set at Rs. 400 crores.
The NCLT held that one who wanted to participate in CIRP as Resolution Applicant must have experience and expertise in tea business, otherwise it would be impossible to turn corporate debtor as profitable enterprise.
Since Net Tangible worth of most of players in tea industry was 96 crores to 292 crores, Net Tangible worth fixed by Resolution Professional for participating in CIRP at 400 crores would mean exclusion of major tea companies which would not be in best interest of corporate debtor.
NCLT directed Resolution Professional to remove illegalities that had occurred in prescribing criteria for submission of expression of interest.
Insolvency plea was to be admitted when dispute raised by debtor wasn't supported by any proof: NCLT
Mahavir Traders v. Ajay Knitwears & Fabrics (P.) Ltd. [2018] 94 taxmann.com 182 (NCLT-Chd.)
During period 2008-09 petitioner supplied yarn to respondent/corporate debtor, which allegedly failed to pay outstanding dues despite demand notice. Therefore, petitioner filed application under section 9 for initiating corporate insolvency resolution process against corporate debtor in year 2017.
Corporate debtor contended that there was nothing due to operational creditor as it did not deliver goods to it in respect of invoices in question and it had not furnished any evidence of delivery of goods.
It was further contended that financial statement of respondent, relied upon by petitioner, had been prepared in connivance with ex-employee of respondent only with aim of getting wrongful gain.
NCLT held that since balance sheet of respondent relied upon by operational creditor in support of its claim was signed by chartered accountant along with directors of corporate debtor which disclosed trade payable to operational creditor and respondent had not even placed any documentary proof in support of its contention, dispute raised by it was spurious, hypothetical and illusory.
Since existence of trade payable in name of petitioner in balance sheet as in March 2016 was accepted, claim of petitioner could not be held to be time barred. Therefore petition filed by petitioner was to be admitted.
Pendency of proceeding under SARFAESI Act could not act as bar to initiate insolvency resolution process
Seatel Electronics (India) (P.) Ltd., In re [2018] 95 taxmann.com 51 (NCLT - New Delhi)
In the instant case, the corporate applicant initiated process of insolvency against itself on its failure to pay debt due to financial creditors. All shareholders of corporate applicant had given their consent to filing of instant application.
No CIRP had ever been initiated nor any liquidation order or winding up order had been made against Applicant Company
The applicant-company had filed list of assets and liabilities and submitted that it was in dire need of a resolution plan in interest of all stakeholders.
Three of financial creditors of the applicant had filed objections; initially corporate debtor had sufficient stocks and inventory, however, subsequently there was sudden decrease in value of inventory shown by the applicant and it had failed to disclose as to where inventory of differential amount had gone; secondly, an action under SARFAESI Act had also been initiated against corporate debtor which was pending.
It was noted that corporate debtor in its affidavit had explained reasons for decrease in its stock of inventory.
Further, initiation and pendency of proceedings against corporate debtor under SARFAESI Act would not act as bar for initiation of resolution and Insolvency proceedings by corporate debtor under section 10.
Since it was clear that a default had occurred and instant application under section 10 was complete, same was to be admitted.
Loan disbursed without consideration of time value of money is not financial debt: NCLT
Rajesh Kumar Himatsingka v. Himatsingka Resorts (P.) Ltd [2018] 95 taxmann.com 177 (NCLT - Guwahati)
In the instant case, it was held that where applicant had failed to bring on record any evidence to suggest that he had disbursed money against consideration for time value of money and there was no information about rate of interest on principal amount, loan did not satisfy requirement of financial debt as contemplated under section 5(8).
Misleading disciplinary committee by resolution professional amounted to contravention of Bankruptcy Code
Bhavna Sanjay Ruia, In re [2018] 95 taxmann.com 193 (IBBI)
In instant case even before commencement of Corporate Insolvency Resolution Process (CIRP), IRP misled an operational creditor to sign term sheet engaging her as IRP and fixing her fees at an exorbitant rate of Rs. 13.75 crore comprising of Rs. 5 crore for first month and Rs. 1.75 crore for five subsequent months.Later on, she misled Disciplinary Committee (DC) submitting that fees included cost of public announcement, fees for all professionals cost of running corporate debtor.
The NCLT held that, even though there were no prescribed set of rules and regulations/guidelines at present with regard to fee payable to Insolvency Resolution Professional (IRP), fee quoted by professionals should be reasonable, commensurate with work to be handled. NCLT held that IRP had contravened Code of Conduct for Insolvency Professionals and, therefore, registration of IRP was to be suspended for a period of one year.
Online Updates
32
Online Updates
Insolvency Insolvency Insolvency and and Bankruptcy Law Bankruptcy Lawand Bankruptcy Law
Dishonouring of cheque could not bar of initiation of insolvency resolution process
Raj Duplex (P.) Ltd. v. Sardhana Papers (P.) Ltd. [2018] 94 taxmann.com 183 (NCLT - Allahabad)
The issue before the NCLAT was whether pending mediation proceedings could bar initiation of CIRP ?
In the instant case, Cheques issued by the corporate debtor against supply of goods were dishonoured. The complaint under section 138 of the Negotiable Instrument Act was filed by operational creditor on account of dishonouring of four cheques.
It was stated by corporate debtor that proceedings against operational creditor under section 138 of NI Act were challenged by one of its director in which the Adjudicating Authority referred matter to the Mediation and Conciliation Centre.
NCLT held that pendency of proceedings in the mediation and conciliation centre could not be said to be against pre-existing disputes related to alleged debt amount and, thus, instant application to initiate CIRP was to be admitted.
Resolution professional was directed to remove illegalities for submission of expression of interest
M.K. Shah Exports Ltd. v. Assam Co. India Ltd. [2018] 94 taxmann.com 184 (NCLT - Guwahati)
A notice was issued by Resolution Professional inviting expression of interest from prospective resolution applicant for revival of corporate debtor. Basic business of the corporate debtor was confined to tea business.
In the instant application, it was submitted that the notice inviting Expression of Interest (EoI) from prospective resolution applicants (PRA's) were enormously arbitrary, unreasonable since the eligibility criteria set for Prospective Resolution Applicants, as incorporated by the RP in inviting EoI from the PRAs, suffered from several infirmities.
It was contended that the admitted debt by the corporate debtor was approximately Rs.1453 crores but the eligibility criteria for participation in CIRP in terms of minimum Net Tangible worth had been set at Rs. 400 crores.
The NCLT held that one who wanted to participate in CIRP as Resolution Applicant must have experience and expertise in tea business, otherwise it would be impossible to turn corporate debtor as profitable enterprise.
Since Net Tangible worth of most of players in tea industry was 96 crores to 292 crores, Net Tangible worth fixed by Resolution Professional for participating in CIRP at 400 crores would mean exclusion of major tea companies which would not be in best interest of corporate debtor.
NCLT directed Resolution Professional to remove illegalities that had occurred in prescribing criteria for submission of expression of interest.
Insolvency plea was to be admitted when dispute raised by debtor wasn't supported by any proof: NCLT
Mahavir Traders v. Ajay Knitwears & Fabrics (P.) Ltd. [2018] 94 taxmann.com 182 (NCLT-Chd.)
During period 2008-09 petitioner supplied yarn to respondent/corporate debtor, which allegedly failed to pay outstanding dues despite demand notice. Therefore, petitioner filed application under section 9 for initiating corporate insolvency resolution process against corporate debtor in year 2017.
Corporate debtor contended that there was nothing due to operational creditor as it did not deliver goods to it in respect of invoices in question and it had not furnished any evidence of delivery of goods.
It was further contended that financial statement of respondent, relied upon by petitioner, had been prepared in connivance with ex-employee of respondent only with aim of getting wrongful gain.
NCLT held that since balance sheet of respondent relied upon by operational creditor in support of its claim was signed by chartered accountant along with directors of corporate debtor which disclosed trade payable to operational creditor and respondent had not even placed any documentary proof in support of its contention, dispute raised by it was spurious, hypothetical and illusory.
Since existence of trade payable in name of petitioner in balance sheet as in March 2016 was accepted, claim of petitioner could not be held to be time barred. Therefore petition filed by petitioner was to be admitted.
Pendency of proceeding under SARFAESI Act could not act as bar to initiate insolvency resolution process
Seatel Electronics (India) (P.) Ltd., In re [2018] 95 taxmann.com 51 (NCLT - New Delhi)
In the instant case, the corporate applicant initiated process of insolvency against itself on its failure to pay debt due to financial creditors. All shareholders of corporate applicant had given their consent to filing of instant application.
No CIRP had ever been initiated nor any liquidation order or winding up order had been made against Applicant Company
The applicant-company had filed list of assets and liabilities and submitted that it was in dire need of a resolution plan in interest of all stakeholders.
Three of financial creditors of the applicant had filed objections; initially corporate debtor had sufficient stocks and inventory, however, subsequently there was sudden decrease in value of inventory shown by the applicant and it had failed to disclose as to where inventory of differential amount had gone; secondly, an action under SARFAESI Act had also been initiated against corporate debtor which was pending.
It was noted that corporate debtor in its affidavit had explained reasons for decrease in its stock of inventory.
Further, initiation and pendency of proceedings against corporate debtor under SARFAESI Act would not act as bar for initiation of resolution and Insolvency proceedings by corporate debtor under section 10.
Since it was clear that a default had occurred and instant application under section 10 was complete, same was to be admitted.
Loan disbursed without consideration of time value of money is not financial debt: NCLT
Rajesh Kumar Himatsingka v. Himatsingka Resorts (P.) Ltd [2018] 95 taxmann.com 177 (NCLT - Guwahati)
In the instant case, it was held that where applicant had failed to bring on record any evidence to suggest that he had disbursed money against consideration for time value of money and there was no information about rate of interest on principal amount, loan did not satisfy requirement of financial debt as contemplated under section 5(8).
Misleading disciplinary committee by resolution professional amounted to contravention of Bankruptcy Code
Bhavna Sanjay Ruia, In re [2018] 95 taxmann.com 193 (IBBI)
In instant case even before commencement of Corporate Insolvency Resolution Process (CIRP), IRP misled an operational creditor to sign term sheet engaging her as IRP and fixing her fees at an exorbitant rate of Rs. 13.75 crore comprising of Rs. 5 crore for first month and Rs. 1.75 crore for five subsequent months.Later on, she misled Disciplinary Committee (DC) submitting that fees included cost of public announcement, fees for all professionals cost of running corporate debtor.
The NCLT held that, even though there were no prescribed set of rules and regulations/guidelines at present with regard to fee payable to Insolvency Resolution Professional (IRP), fee quoted by professionals should be reasonable, commensurate with work to be handled. NCLT held that IRP had contravened Code of Conduct for Insolvency Professionals and, therefore, registration of IRP was to be suspended for a period of one year.
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Comprehensive Commentaries on Insolvency and Bankruptcy Code and National Company Law Tribunal
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Call your Bookseller/Representative or Log on to taxmann.com/bookstore
Website
INSOLVENCY
&
BANKRUPTCY MODULE
ibc.taxmann.com
* GST @ 18% extra
Yearly Subscription : `4100*
INSOLVENCY
&
BANKRUPTCY CODE
Study Material Comprehensive digest of all Cases prescribed by IBBI for
Limited Insolvency Examination
Always updated Acts and Rules on Insolvency & Bankruptcy Code and Allied Laws
Complete Examination oriented Guide covering entire syllabus prescribed by IBBI
Mock Exams Mock tests to prepare confidently for the real exams
Exams are adapted as per IBBI syllabus and pattern
Covering more than 5,000 MCQs
Provides the vital statistics on your performance including areas of improvement
Practice Exams Practice Exams allows you to customize the limited
insolvency exam
You can choose the Act, No. of Questions and difficulty level of the questions
Provides the reasoning for correct answers to prepare you in better way for the real exams
Limited Insolvency ExamReleasingShortly
Online Exam Preperation
4 5
Covering Insolvency and Bankruptcy Laws in India
3000+ Cases with Headnotes and Digest drafted by professionals
Always updated database of Acts, Rules, Circulars, Notifications
Experts' opinions by professionals on Insolvency and Bankruptcy matters
All documents have been tagged with various parameters to quickly fetch the relevant document(s)
Comprehensive Commentaries on Insolvency and Bankruptcy Code and National Company Law Tribunal
Research Box: Create your personal online library where you can bookmark & save any type of document for the later reference. Sync data from your research box with dropbox to access it anywhere.
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Insolvency and Bankruptcy Code 2016
Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations 2016
Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations 2016
Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules 2016
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations 2016
Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations 2016
Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations 2017
Insolvency and Bankruptcy Board of India (Information Utilities) Regulations 2017 & Other Guidelines
Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations 2017
Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations 2017
Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) Regulations 2017
Insolvency Professionals to Act as Interim Resolution Professionals or Liquidators (Recommendation) Guidelines 2018
Companies (Registered Valuers and Valuation) Rules 2017
Other Rules & Regulations
As amended by Insolvency & Bankruptcy Code (Amendment) Act 2018
& Insolvency & Bankruptcy Code (Second Amendment)
Act 2018
Incorporating
Price : ` 895
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Guide to Insolvency
& Bankruptcy Code
A Comprehensive Guide to
Insolvency and Bankruptcy Code
SARFAESI Act
Recovery of Debts & Bankruptcy Act
Winding up V.S.DateyPrice : ` 2295
As amended by Insolvency & Bankruptcy Code (Amendment) Act 2018
& Insolvency & Bankruptcy Code (Second Amendment)
Act 2018
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Books
6
Books
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Insolvency and Bankruptcy Code 2016
Insolvency and Bankruptcy Board of India (Insolvency Professional Agencies) Regulations 2016
Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations 2016
Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules 2016
Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations 2016
Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations 2016
Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations 2017
Insolvency and Bankruptcy Board of India (Information Utilities) Regulations 2017 & Other Guidelines
Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations 2017
Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations 2017
Insolvency and Bankruptcy Board of India (Grievance and Complaint Handling Procedure) Regulations 2017
Insolvency Professionals to Act as Interim Resolution Professionals or Liquidators (Recommendation) Guidelines 2018
Companies (Registered Valuers and Valuation) Rules 2017
Other Rules & Regulations
As amended by Insolvency & Bankruptcy Code (Amendment) Act 2018
& Insolvency & Bankruptcy Code (Second Amendment)
Act 2018
Incorporating
Price : ` 895
Call your Bookseller/Representative or Log on to taxmann.com/bookstore
Guide to Insolvency
& Bankruptcy Code
A Comprehensive Guide to
Insolvency and Bankruptcy Code
SARFAESI Act
Recovery of Debts & Bankruptcy Act
Winding up V.S.DateyPrice : ` 2295
As amended by Insolvency & Bankruptcy Code (Amendment) Act 2018
& Insolvency & Bankruptcy Code (Second Amendment)
Act 2018
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Books Books
Insolvency and
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A Section-wise Case Book of almost all relevant judgments of Supreme Court/ High Courts/NCLAT/ NCLT on Insolvency & Bankruptcy Code
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Limited Insolvency
Examination Guide
A Complete Examination oriented Guide. Not just reproduction of Bare Acts
Covers entire syllabus of Insolvency & Bankruptcy Board of India
Covers Summary of all cases listed by Insolvency & Bankruptcy Board of India (Examination)
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Books Books
Insolvency and
Bankruptcy LawDigest
A Section-wise Case Book of almost all relevant judgments of Supreme Court/ High Courts/NCLAT/ NCLT on Insolvency & Bankruptcy Code
Price : ` 1195
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V.S.DateyPrice : ` 1795
Limited Insolvency
Examination Guide
A Complete Examination oriented Guide. Not just reproduction of Bare Acts
Covers entire syllabus of Insolvency & Bankruptcy Board of India
Covers Summary of all cases listed by Insolvency & Bankruptcy Board of India (Examination)
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Books Books
Limited Insolvency& BankruptcyExamination
Question Bank
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CA. Hema ShahCA. (Dr.) Anjali Choksi
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Insolvency&
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CA. Ravinder AgarwalPrice : ` 975
A Comprehensive Practice Guide for Insolvency Resolution Professionals/Practitioners/ Creditors & Debtors
Extensive coverage on the Pillars of Insolvency & Bankruptcy Code (i.e Insolvency and Bankruptcy Board of India, Adjudicating Authorities (i.e NCLT, NCLAT), Information Utilities, Insolvency Professional Agencies and Insolvency Professionals)
Detailed 'Corporate Insolvency Resolution Process' keeping practical aspects in mind
Practical Guidance for Insolvency professionals on
Activities that should be undertaken
in the initial 30 days as IRP
Activities that should be undertaken
during 31 to 60 days as RP
Activities that should be undertaken 61 to 180 days
Activities that should be undertaken during extended period of 90 days
Amended up to IBC (Amendment) Ordinance, 2018 dated 6.6.2018 covering implications of the amendment on respective chapters and independent chapter on Ordinance
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Books Books
Limited Insolvency& BankruptcyExamination
Question Bank
More than 5000 topic wise MCQs covering entire syllabus
Covering:
Insolvency & Bankruptcy Code with Rules & Regulations
Companies Act 2013 & Other Prescribed Laws
General Awareness
Finance & Accounts
MCQs on Case Laws
Transactional Case Analysis
Case summary of Supreme Court/ High Courts/NCLAT/NCLT
Mock Tests Price : ` 1550
CA. Hema ShahCA. (Dr.) Anjali Choksi
Call your Bookseller/Representative or Log on to taxmann.com/bookstore
More then 5000 MCQs
Insolvency&
BankruptcyPractice Manual
CA. Ravinder AgarwalPrice : ` 975
A Comprehensive Practice Guide for Insolvency Resolution Professionals/Practitioners/ Creditors & Debtors
Extensive coverage on the Pillars of Insolvency & Bankruptcy Code (i.e Insolvency and Bankruptcy Board of India, Adjudicating Authorities (i.e NCLT, NCLAT), Information Utilities, Insolvency Professional Agencies and Insolvency Professionals)
Detailed 'Corporate Insolvency Resolution Process' keeping practical aspects in mind
Practical Guidance for Insolvency professionals on
Activities that should be undertaken
in the initial 30 days as IRP
Activities that should be undertaken
during 31 to 60 days as RP
Activities that should be undertaken 61 to 180 days
Activities that should be undertaken during extended period of 90 days
Amended up to IBC (Amendment) Ordinance, 2018 dated 6.6.2018 covering implications of the amendment on respective chapters and independent chapter on Ordinance
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Taxmann.com is the only platform which maintains the largest database of Income-tax, International Taxation, GST, Companies Act, FEMA, SEBI Laws, Insolvency & Bankruptcy, Competition Laws, Accounts & Audit, Indian Acts & Rules, so on and so forth.
Real Time Updates
Integrated Database
Research Box
Your GST & Company Law queries answered by Experts
Taxmann.com reports stories from more than 100 sources in Real Time.
One can read about Case Laws, Circulars, Notifications, expert's opinions, news and much more on all Taxation and Corporate Law matters.
Taxmann's Search is a customized search engine with an inbuilt tax intelligence.
It automatically boosts the most relevant results so that you spend more time in reading the documents and not searching them.
Taxmann.com is the only website where you get an integrated database. All records have been stitched together so that all connected records can be accessed immediately.
‘All About™' is a tool where all connected records can be accessed in just one click by selecting a section.
Research Box gives you flexibility to save all your research work for future references. You can even give a customized name to your research work.
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16Total No. of pages 16
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RajasthanMobile : +91-9711397878Email : [email protected]
Punjab Mobile : +91-9310425551Email : [email protected]
Haryana Tel : +91-9910528001 Email : [email protected]
Himachal PradeshMobile : +91-9310425551Email : [email protected]
UttarakhandMobile : +91-9350032664Email : [email protected]
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South
Karnataka
BengaluruMobile : +91-9986950066, 08939009948 Email : [email protected]
Andhra Pradesh/Telangana
Hyderabad 4-1-369-Indralok Commercial Complex Shop No. 15/1 – Ground Floor, Beside Hotel Jaya International Reddy Hostel Lane Abids Hyderabad – 500001 Mobile : +91-9391041461 / 09322293945Email : [email protected]
Tamil Nadu/Puducherry
ChennaiMobile : +91-8939009948, 9324444746 Email : [email protected]
Kerala
CochinMobile : +91-9324444746, 7045453852Email : [email protected]
East
West Bangal
Kolkata
Mobile : +91-9903080207 Email : [email protected]
Bihar/Jharkhand
Bihar/JharkhandMobile : +91-9304814022 Email : [email protected]
PatnaMobile : +91-8800117654Email : [email protected]
Odisha
BhubaneswarMobile : +91-9937071353Email : [email protected]
North East
North East Mobile : +91-9304814022Email : [email protected]
West
Maharashtra
Mumbai35, Bodke Building, Ground Floor, MG Road, Opp. Mulund Railway Station, Mulund (W), Mumbai - 400080 Tel. : +91-022-25934806/07/09, 25644807 Mobile : +91-9619668669,9322247686 Email : [email protected],
Pune Office No. 14, First Floor, Prestige Point, 283 Shukrwar Peth, Opp. Chinchechi Talim, Nr. BSNL office, Bajirao Road, Pune-411002, Mob. : 9822411811 / 9834774266 / 9322293945 Email : [email protected],
NagpurMobile : +91-9372452573 Email : [email protected]
Goa
Mobile : +91-7045453852, 9322247686 Email : [email protected]
Gujarat
Ahmedabad7, Abhinav Arcade, Ground Floor, Nr. Bank of Baroda, Pritam Nagar Paldi, Ahmedabad – 380007 Tel : +91-079-26589600/02/03, Mobile : +91-9909984900, 9714105770, 9714105771 Email : [email protected]
Central
Uttar Pradesh
Lucknow Mobile : +91-9792423987 Email : [email protected]
Madhya Pradesh
BhopalMobile : +91-8800117282Email : [email protected]
Chhattisgarh
Raipur Mobile : +91-8800117282Email : [email protected]