KRBL Ltd. — Regulatory Filings 2021

Jul 26, 2021

E:KRBL/BIBHU/STK_EX_2122/27 26 July 2021

The General ManagerDepartment of Corporate ServicesBSE LimitedFloor 25, Phiroze Jeejeebhoy TowersDalal StreetMumbai - 400 001	./	National Stock Exchange of India Limited"Exchange Plaza", C-1, Block-GBandra-Kurla ComplexBandra (E)Mumbai-400051
Scrip Code:530813		Symbol: KRBL	Series: Eq.

Dear Sir/Madam,

Sub: Disclosure of Related Party Transactions pursuant to Regulation 23(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015.

Pursuant to the provisions of Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, please find enclosed herewith the disclosure of Related Party Transactions of the Company on a Standalone and Consolidated basis for the Half Year (October 2020 to March 2021) and Year ended 31 March 2021 .

Further, the above said disclosure is also available on the Company's website at www.krblrice.com under the head Investor Relations.

This is for your information and record .

Thanking you,

Yours faithfully, For KRBL Li itey _..

Raman Sapra Company Secretary

Encl. : As Above.

STANDALONE DISCLOSURE OF RELATED PARTY TRANSACTIONS AND BALANCES FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

PART A: RELATED PARTIES AND THEIR RELATIONSHIPS:

a) Subsidiaries

KRBL DMCC, Dubai

KRBL LLC, a Subsidia of KRBL DMCC, Dubai

b) Key Managerial Personnel's (KMPs):

Mr. Anil Kumar Mittal	Chairman & ManaQinQ Director
Mr. Arun Kumar Gupta	Joint Managing Director
Mr. Anoop Kumar Gupta	Joint Managing Director
Ms. Priyanka Mittal	Whole Time Director

c) Additional related parties (KMPs) as per the Companies Act, 2013 with whom transactions have taken place during the year:

Mr. Rakesh Mehrotra	Chief Financial Officer
Mr. Raman Sa ra

d) Independent Non-Executive Directors:

Mr. Vinod Ahuja	Independent Non-Executive Director
Mr. Ashwani Dua	Independent Non-Executive Director
Mr. Shyam Arora	Independent Non-Executive Director
Mr. Devendra Kumar Aaarwal	I ndeoendent Non-Executive Director
Mr. Alok Sabharwal	Independent Non-Executive Director
Ms. Privanka Sardana	Independent Non-Executive Director

e) Relatives of KMPs*:

Mrs. Preeti Mittal	Wife of Mr. Anil Kumar Mittal
Mrs. Anulika Gupta	Wife of Mr. Arun Kumar Gupta
Mrs. Binita Gupta	Wife of Mr. Anoop Kumar Gupta
Mr. Ashish Mittal	Son of Mr. Anil Kumar Mittal
Mr. Kunal Gupta	Son of Mr. Arun Kumar Gupta
Mr. Akshay Gupta	Son of Mr. Anoop Kumar Gupta
Mr. Ayush Gupta	Son of Mr. Anoop Kumar Gupta
Anoop Kumar Gupta HUF	Mr. An oop Kumar Gupta is Karta of Anoop Kumar Gupta HUF

f) Enterprises over which KMPs are able to exercise significant influence*:

Khushi Ram Behari Lal	Partnership Firm in which Mr. Anil K. Mittal, Mr. Arun K.Gupta & Mr. Anoop K. Gupta are Partners.
Adwet Warehousing PrivateLimited	Private Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta are Directors.
KRBL Foods Limited	Public Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta, Mrs. Preeti Mittal, Mrs.Anulika Gupta & Mrs. Binita Gupta are Directors.
KRBL Infrastructure Limited	Public Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta, Mrs. Preeti Mittal, Mrs.Anulika Gupta & Mrs. Binita Gupta are Directors.
Holistic Farms Private Limited	Private Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta are Directors .

*This includes only those pnrtim: with whom Company had RelatP.d Party Transactions.

PART B: TRANSACTIONS AND BALANCES WITH KEY MANAGERIAL PERSONNEL'S (KMPS) ON STANDALONE BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31

		(Amounts in Rupees Lacs)
S.No.	Particulars	Transaction	Transaction
		from October	from April
		2020 to	2020 to
		March 2021	March 2021
I	RELATED PARTY TRANSACTIONS ENTERED DURING THE YEAR
i	Remuneration on A/ c of Salary & Perquisites 1
	Mr. Anil Kumar Mittal	72	143
	Mr. Arnn Kumar Gupta	82	165
	Mr. Anoop Kumar Gupta	72	143
	Ms. Priyanka Mittal	57	114
	Mr. Raman Sapra	8	15
	Mr. Rakesh Mehrotra	42	85
		332	665
ii	Rent paid3
	Mr. Anil Kumar Mittal	2	3
	Mr. Arnn Kumar Gupta	4	8
	Mr. Anoop Kumar Gupta	4	8
iii	Advances adjusted against salary	10	19
	Mr. Rakesh i'vlehrotra )	-
		-	00
iv	Borrowings- Unsecured loans availed
	Mr. Anil Kumar Mittal	267	867
	Mr. Arnn Kumar Gupta	188	978
	Mr. Anoop Kumar Gupta	201	856
		656	2,701
v	Borrowings-Unsecured loans repaid
	Mr. Anil Kumar rv!ittal	101	101
	Mr. Arun Kumar Gupta	126	127
	Mr. Anoop Kumar Gupta	93	96
		320	324
II	BALANCES OUTSTANDING AS ON 31 MARCH 2021
i	Unsecured borrowings-Current
	Mr. Anil Kumar :tv!ittal		3,189
	Mr. Arun Kumar Gupta		2,644
	Mr. Anoop Kumar Gupta		3,470
	Ms. Priyanka l\fatal		34
ii			9,337
	Employee related payables]\fr Anil Kumar l\fatal		7
	Mr. Arnn Kumar Gupta		1
	Mr. Anoop Kumar Gupta		7
	Ms. Priyanka rviittal		2
	Mr. Rakesh Mehrotra )		0
	Mr. Raman Sapra		1
			18

1. Transactions are inclusive of Goods and Services tax.

2. As gratuity and compensated absences are computed for all the employees in aggregate, the amount relating to relatives of KMPs cannot be individually identified.

3. Amounts are below rounding off thresholds adopted by the Company.

4. Personal guarantee has been given by Mr. Anil Kumar Mittal, Mr. Anoop Kumar Gupta and Mr. Arun Kumar Gupta in respect of working capital consortium loan taken by the Company, as at the year ended 31March2021, the outstanding amoll!1t of loan is~ 19,500 lacs (31 March 2020 ~ 39,308 lacs) and Mr. Ashish Mittal (relative of key managerial personnel) to the extent of the immovable properties as specified in consortium agreement.

PART B: TRANSACTIONS AND BALANCES WITH OTHER RELATED PARTIES ON STANDALONE BASIS FOR THE HALF YEAR (OCTOBER2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

(Amounts in Rupees Lacs)

S.No.	Particulars		Enterprises/Trusts over which		Subsidiaty Companies		Other Related Parties
			significant influence is exerised by
			KMPs
			Transaction from Transaction from		Transaction from Transaction from	Transaction from	Transaction from
		October 2020 to	April 2020 to	October 2020 to	April 2020 to	October 2020 to	April 2020 to
		March 2021	March 2021	March 2021	March 2021	March 2021	March 2021
I	RELATED PARTY TRANSACTIONS
	ENTERED DURING THE YEAR
	ENDED 31 MARCH 2021
i	Purchase of goods l
	Khushi Ram Behari Lal	2	2		-	-	-
		2	2	-	-	-	-
ii	Sale of goods I
	Khushi Ram Behari Lal	462	975	-	-	-	-
		462	975	-	-	-	-
111	Arrangement Fees Paid
	KllliL D;\ICC	-	-	7	14	-	-
	KllliL LLC	-	-	-	42	-	--
		-	-	7	56
IV	Rent paid 1
	KRBL Infrastructure Limited	157	314	-	--	--	--
	KRBL Foods LimitedA.dwer Warehousing Private Limited	32577	651155	--	-	-	-
	Holistic Farms Private Limited	24	48	-	-	-	-
	i\frs. Preeti l\fittal	-	-	-	-	1	3
	Mrs. :\nulika Gupta	-	-	-	-	8	16
	Mrs. Binita Gupta	-	-	-	-	1	2
	1fr. :\shish l\fittal	-	-	-	-	9	18
	.-\noop Kumar Gupta HUF	-	-	-	-	7	14
		583	1,167	-	-	26	53
v	Expense incurred (on behalf of company
	by others)/by company for others
	Khushi Ram Behari Lal3	0	0	-	-	-	--
	KRBLDMCC	-0	-0	(176)(176)	(295)(295)	--	-
vi	Remuneration on A/ c of Salaty &
	Perquisites 2
	1fr. Ashish Mittal	-	-	--	-	18	35
	rvfr. Kuna! Guptarvfr. Akshay Gupta	--	--	-" -	--	1818	3535
	Mr. A yush Gupta	-	-	',/	-	18	35
		-	-	I --~	-	72	140
				L--"

PART B: TRANSACTIONS AND BALANCES WITH OTHER RELATED PARTIES ON STANDALONE BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

(Amounts in Rupees Lacs)

S.No.	Particulars		Enterprises/Trusts over which		Subsidiaty Companies		Other Related Parties
			significant influence is exerised by
		KMPs
		Transaction from			Transaction from Transaction from Transaction from Transaction from		Transaction from
		October 2020 to	April 2020 to	October 2020 to	April 2020 to	October 2020 to	April 2020 to
		March 2021	March 2021	March 2021	March 2021	March 2021	March 2021
vii	Electricity charges paid						-
	KRBL Infrastucture Limited	7	17	-	-	-
		7	17	-	-	-	-
viii	Repair and Maintainance paid 1
	KRBL Infrastucture Limited	41	82	-	-	-	-
		41	82	-	-	-	-
IX	Sitting fees paid	-
	i\fr. Vinod .-\huja		-	-	-	1	2
	1fr. Ashwani Dua jMr. Shvam .-\rora	--	--	--	--	11	22
	evendra Kumar .-\garwalMr. D	-	-	-	-	1	2
	Mr. ,-\lok Sabharwal	-	-	-	-	1	2
	J\frs. Priyanka Sardana	-	-	-	-	1	2
		-	-	-	-	6	12
x	Interest paid
	Khushi Ram Behari Lal	48	79	-	-	-	-
		48	79	-	-	-	-
Xl	Discount allowed on sale of goods
	Khushi Ram Behari Lal	47	47	-	-	-	-
		47	47	-	-	-	-
XU	Advance received against supply of
	goods
	Khushi Ram Behari Lal	681	1,823	-	-	--	-
		681	1,823	-	-		-
	xiii Advance received against supply of
	goods returned back
	Khushi Ram Behari Lal	1,530	1,557	-	-	-	-
		1,530	1,557	-	-	-	-

PART B: TRANSACTIONS AND BALANCES WITH OTHER RELATED PARTIES ON STANDALONE BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

S.No.	Particulars		Enterprises/Trusts over which		Subsidiary Companies		Other Related Parties
			significant influence is exerised by
			KMPs
		Transaction from		Transaction from Transaction from Transaction from		Transaction from	Transaction from
		October 2020 to	April 2020 to	October 2020 to	April 2020 to	October 2020 to	April 2020 to
		March 2021	March 2021	March 2021	March 2021	March 2021	March 2021
II	BALANCES OUTSTANDING AS ON
	31 MARCH 2021
i	Receivable on account of Security
	deposit/Prepaid Lease
	KRBL Infrastucture Limited		971		-		-
			971		-		-
11	Receivable (payable)
	KRBL Infrastucture Limited		(5)		-		-
	KRBL D;\ICC		-		(48)		-
			(5)		(48)		-
	Employee related payables
111	i\Ir. .-\shish i\1ittal		-		-		2
	i\lr. Kuna! Gupta		-		-		2
	i\Ir -\kshay Gupta		-		-		2
	Mr -\ yush Gupta		-		-		2
			-		-		8
IV	Other balances outstanding at the end of
	the year, net (payable)/ receivable
	Mr -\shish Mittai3		-		-		0
			-		-		0

(Amounts in Rupees Lacs)

1. Transactions are inclusive of Goods and Services tax.

2. As gratuity and compensated absences are computed for all the employees in aggregate, the amount relating to relatives of Kc,fPs cannot be individually identified.

3. Amounts are below rounding off thresholds adopted by the Company.

4. Personal guarantee has been given by Mr. Anil Kumar j\fittal, Mr. Anoop Kumar Gupta and Mr. Arnn Kumar Gupta in respect of working capital consortium loan taken by the Company, as at the year ended 31 March 2021, the outstanding amount of loan is Z 19,500 lacs (31 March 2020 Z 39,308 lacs) and Mr. Ashish Mittal (relative of key managerial personnel) to the extent of the immovable properties as specified in consortium agreement.

CONSOLIDATED DISCLOSURE OF RELATED PARTY TRANSACTIONS AND BALANCES FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

PART A: RELATED PARTIES AND THEIR RELATIONSHIPS:

a) Key Managerial Personnel's (KMPs):

Mr. Anil Kumar Mittal	Chairman & Manaqinq Director
Mr. Arun Kumar Gupta		Joint Managing Director
Mr. Anoop Kumar Gupta		Joint Managing Director
Ms. Priyanka Mittal		Whole Time Director

b) Additional related parties (KMPs) as per the Companies Act, 2013 with whom transactions have taken place during the year:

Mr. Rakesh Mehrotra	Chief Financial Officer
Mr. Raman Sa ra	Com anSecreta

c) Independent Non-Executive Directors:

Mr. Vinod Ahuja	Independent Non-Executive Director
Mr. Ashwani Dua	Independent Non-Executive Director
Mr. Shy_am Arora	Independent Non-Executive Director
Mr. Devendra Kumar Aqarwal	Independent Non-Executive Director
Mr. Alok Sabharwal	Independent Non-Executive Director
Ms. Prlvanka Sardana	Independent Non-Executive Director

d) Relatives of KMPs*:

Mrs. Preeti Mittal	Wife of Mr. Anil Kumar Mittal
Mrs. Anulika Gupta	Wife of Mr. Arun Kumar Gupta
Mrs. Binita Gupta	Wife of Mr. Anoop Kumar Gupta
Mr. Ashish Mittal	Son of Mr. Anil Kumar Mittal
Mr. Kunal Gupta	Son of Mr. Arun Kumar Gupta
Mr. Akshay Gupta	Son of Mr. Anoop Kumar Gupta
Mr. Ayush Gupta	Son of Mr. Anoop Kumar Gupta
Anoop Kumar Gupta HUF	Mr. Anoop Kumar Gupta is Karta of Anoop Kumar Gupta HUF

e) Enterprises over which KMPs are able to exercise significant influence*:

Khushi Ram Behari Lal	Partnership Firm in which Mr. Anil K. Mittal, Mr. Arun K.Gupta & Mr. Anoop K. Gupta are Partners.
Adwet Warehousing PrivateLimited	Private Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta are Directors.
KRBL Foods Limited	Public Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta, Mrs. Preeti Mittal, Mrs.Anulika Gupta & Mrs. Binita Gupta are Directors.
KRBL Infrastructure Limited	Public Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta, Mrs. Preeti Mittal, Mrs.Anulika Gupta & Mrs. Binita Gupta are Directors.
Holistic Farms Private Limited	Private Limited Company in which Mr. Anil K. Mittal, Mr. ArunK. Gupta & Mr. Anoop K. Gupta are Directors.

* This includes only those parties with whom Company had Related Party Transactions.

v

PART B: TRANSACTIONS AND BALANCES WITH KEY MANAGERIAL PERSONNEL'S (KMPS) ON CONSOLIDATED BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

		(Amounts in Rupees Lacs)
S.No.	Particulars	Transaction	Transaction
		from October	from April
		2020 to	2020 to
		March 2021	March 2021
I	RELATED PARTY TRANSACTIONS ENTERED DURING THE YEAR
i	Remuneration on A/ c of Salary & Perquisites I
	Mr. Anil Kumar l\1ittal	72	143
	Mr. Arun Kumar Gupta	82	165
	Mr. Anoop Kumar Gupta	72	143
	Ms. Priyanka Mittal	57	114
	Mr. Raman Sapra	8	15
	Mr. Rakesh Mehrotra	42	85
		332	665
ii	Rent paid3
	Mr. Anil Kumar l'vfittal	2	3
	Mr. Arun Kumar Gupta	4	8
	Mr. Anoop Kumar Gupta	4	8
	Advances adjusted against salary	10	19
iii
	Mr. Rakesh Mehrotra 3	-	0
		-	0
iv	Borrowings- Unsecured loans availed
	Mr. Anil Kumar Mittal	267	867
	Mr. Arun Kumar Gupta	188	978
	Mr. Anoop Kumar Gupta	201	856
v	Borrowings-Unsecured loans repaid	656	2,701
	Mr. Anil Kumar l\fatal	101	101
	Mr. Arun Kumar Gupta	126	127
	Mr. Anoop Kumar Gupta	93	96
		320	324
II	BALANCES OUTSTANDING AS ON 31 MARCH 2021
i	Unsecured borrowings-Current
	Mr. Anil Kumar Mittal		3,189
	Mr. Arun Kumar Gupta		2,644
	Mr. Anoop Kumar Gupta		3,470
	Ms. Priyanka Mittal		34
			9,337
ii	Employee related payablesMr. Anil Kumar Mittal		7
	Mr. Arun Kumar Gupta		1
	Mr. Anoop Kumar Gupta		7
	Ms. Priyanka Mittal		2
	Mr. Rakesh Mehrotra 3		0
	Mr. Raman Sapra		1
			18

1. Transactions are inclusive of Goods and Services tax.

2. As gratuity and compensated absences are computed for all the emplo)1ees in aggregate, the amount relating to relatives of KMPs cannot be individually identified.

3. Amounts are below rounding off thresholds adopted by the Company.

4. Personal guarantee has been given by Mr. Anil Kumar Mittal, Mr. A.noop Kumar Gupta and Mr. i\run Kumar Gupta in respect of working capital consortium loan taken by the Company, as at the year ended 31 March 2021, the outstanding amount of loan is ~ 19,500 lacs (31 March 2020 ~ 39,308 lacs) and Mr. Ashish Mittal (relative of key managerial personnel) to the extent of the immovable properties as specified in consortium agreement.

PART B: TRANSACTIONS AND BALANCES WITH OTHER RELATED PARTIES ON CONSOLIDATED BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

(Amounts in Rupees Lacs)

	Particulars	Enterprises/Trusts over which		Other Related Parties
S.No.			significant influence is exerised by
		Transaction from	KMPsTransaction from	Transaction from	Transaction from
		October 2020 to	April 2020 to	October 2020 to	April 2020 to
		March 2021	March 2021	March 2021	March 2021
I	RELATED PARTY TRANSACTIONS
	ENTERED DURING THE YEAR
	ENDED 31 MARCH 2021
i	Purchase of goodsl
	Khushi Ram Behari Lal	2	2	-	-
		2	2	-	-
ii	Sale of goods I
	Khushi Ram Behari Lal	462	975	--	--
		462	975
iii	Rent paid 1
	KRl3L Infrastructure Limited	157	314	--	--
	KRBL Foods Limited	325	651155	-	-
	Adwet Warehousing Private Limited	7724	48	-	-
	Holistic Farms Private LimitedMrs. Preeti Mittal	-	-	1	3
	Mrs. Anulika Gupta	-	-	8	16
	Mrs. Binita Gupta	-	-	1	2
	Mr. Ashish Mittal	-	-	9	18
	J\noop Kumar Gupta HUF	-	-	7	14
		583	1,167	26	53
iv	Expense incurred (on behalf of company
	by others)/by company for others
	Khushi Ram Behari Lal1	0	0	-	-
		u	u	-	-
v	Kemunerauon on 1./ c ot ::ialary &
	Perquisites 2
	Mr. Ashish Mittal		-	18	35
	Mr. Kuna! Gupta	-	-	18	35
	Mr. Akshay Gupta	-	-	18	35
	Mr. Ayush Gupta	-	-	18	35
		-	-	72	140
vi	Electricity charges paidKRBL Infrastucture Limited	7	17	-	-
		7	17	-	-
	Repair and Maintainance paid'
vii	KRBL Infrastucture Limited	41	82	-	-
		41	82	-	-
viii	I Sitting fees paid
	Mr. Viaod J\bUJ!l	-	-	1	2
	Mr. Ashwani Dua J	-	-	1	2
	Mr. Shyam Arora	-	-	1	2
	Mr. Devendra Kumar :\garwal	-	-	1	2
	Mr. ;\Jok Sabharwal	--	--	11	22
	Mrs. Pnyanka Sardana	-	-	6	12
ix	Interest paidKhushi Ram Behari Lal	48	79	-	-
		48	79	-	-

PART B: TRANSACTIONS AND BALANCES WITH OTHER RELATED PARTIES ON CONSOLIDATED BASIS FOR THE HALF YEAR (OCTOBER 2020 TO MARCH 2021) AND YEAR ENDED 31 MARCH 2021

(Amoun ts in Rupees Lacs)
---------------------------	--	--	--

S.No.	Particulars		Enterprises/Trusts over which.	Other Related Parties
			significant influence is exerised by
			KMPs
		Transaction from	Transaction from	Transaction from	Transaction from
		October 2020 to	April 2020 to	October 2020 to	April 2020 to
		March 2021	March 2021	March 2021	March 2021
x	Discount allowed on sale of goods
	Khushi Ram Behari Lal	47	47	-	-
		47	47	-	-
xi	Advance received against supply of
	goodsKhushi Ram Behari Lal	681	1,823	-
		681	1,823	-	--
xii	Advance received against supply of
	goods returned back
	Khushi Ram Behari Lal	1,530	1,557	-	-
		1,530	1,557	-	-
II
	BALANCES OUTSTANDING AS ON
	31 MARCH 2021
i	Receivable on account of Security
	deposit/Prepaid Lease
	KRBL Infrastucture Limited		971971		--
ii	Receivable (payable)KRBL Infrastucture Limited		(5)		-
			(5)		-
iii	Employee related payables
	Mr. Ashish Mittal		-		2
	Mr. Kuna! Gupta		-		2
	Mr. Akshay Gupta		-		2
	Mr. Ayush Gupta		-		2
			-		8
iv	Other balances outstanding at the end of
	the year, net (payable)/ receivable
	Mr. 1\shish Mittal0				0
			-		0

1. Transactions are inclusive of Goods and Services tax.

2. As gratuity and compensated absences are computed for all the employees in aggregate, the amount relating to relatives of KMPs cannot 3. Amounts are below rounding off thresholds adopted by the Company.

3. Personal guarantee has been given by Mr. J\nil Kumar ]\fatal, Mr. J\noop Kumar Gupta and Mr. Arun Kumar Gupta in respect of working capital consortium loan taken by the Company, as at the year ended 31 March 2021, the outstanding amount of loan is~ 19,500 lacs (31 March 2020 ~ 39,308 lacs) and Mr. J\shish Mittal (relative of key managerial personnel) to the extent of the immovable properties as