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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: