Atul Ltd 2012-13

Atul Ltd | Annual Report 2012-13 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 generally regular in depositing undisputed statutory dues in respect of provident fund, professional tax and excise duty, though there has been a slight delay in a few cases, and is regular in depositing undisputed statutory dues, including investor education and protection fund, employees’ state insurance, income tax, wealth tax, service tax, customs duty, sales tax and other material statutory dues, as applicable, with the appropriate authorities. (b) According to the information and explanations given to us and the records of the Company examined by us, the particulars of dues of income tax, customs duty and excise duty as at March 31, 2013 which have not been deposited on account of a dispute, are as follows: 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 5.32 6.42 0.05 7.63 1975 to 2012 2005 to 2012 1992 to 2010 1992 to 2010 Assistant | Deputy Commissioner, Joint Commissioner, Commissioner (Appeals), Customs, Excise & Service Tax Appellate Tribunal Total: 19.42 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 & Service Tax Appellate Tribunal Total: 7.72 Income Tax Act, 1961 Income tax 14.02 8.55 6.20 0.26 2005-06 and 2007-08 2009-10 2005-06 and 2007-08 2003-04 Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal, High Court Total: 29.03 (a) Net of amounts deposited. (b) Necessary stay received from respective authority. There were no dues towards service tax, sales tax and wealth tax as at March 31, 2013 which have not been deposited on account of any dispute.