DRAFT PROSPECTUS

 

EIDER e-COMMERCE LIMITED

(Incorporated on 13th July, 1992 under the Companies Act, 1956 and commenced its operation on

29th June , 1993 Formerly known as Citywide Communications And Computers (India) Limited

 

Registered Office :

S.C.O. 147-148 Sector 8 C, Chandigarh

Phone NO. (0172) 780 743, 783 421 Fax No. (0172) 780 457

 

Corporate Office :

S.C.O. 914, NAC Manimajra, Chandigarh 160018

Phone NO.(0172) 731 964, 735 443, 735 448. Fax No. (0172) 731 761

E-Mail : admin@indiasales.net

 

PUBLIC ISSUE OF 96,00,000 EQUITY SHARES OF RS.10/- EACH FOR CASH AT PREMIUM OF RS. 160/- PER SHARE AGGREGATING RS 163.20 CRORES.

 

RISK IN RELATION TO THE FIRST ISSUE

This being the first issue of the company, there has been no formal market for the securities of the company. The Issue price should not be taken to be indicative of the market price of the equity shares after the shares are listed. No assurance can be given regarding an active or sustained trading in the shares of the Company nor regarding the price at which equity shares will be traded after listing.

 

GENERAL RISKS

"Investment in equity and equity related securities involve a degree of risk and investors should not invest any funds in this offer unless they can afford to take the risk of losing their investment. Investors are advised to read the risk factors carefully before taking an investment decision in this offering.  For taking an investment decision investors must rely on their own examination of the issuer and the offer including the risks involved. The securities have not been recommended or approved by Securities and Exchange Board of India nor does Securities and Exchange Board of India guarantee the accuracy or adequacy of this document”.

 

ISSUER'S ABSOLUTE RESPONSIBILITY

"The Issuer, having made all reasonable inquiries, accepts responsibility for, and confirms that this Offer Document contains all information with regard to the Issuer and the issue, which is material in the context of the issue, that the information contained in this Offer Document is true and correct in all material respects and is not misleading in any material respect, that the opinions and intentions expressed herein are honestly held and that there are no other facts, the omission of which makes this document as a whole or any of such information or the expression of any such opinions or intentions misleading in any material respect.

LISTING ARRANGEMENTS

Applications have been made to the Stock Exchanges at Ludhiana(The Regional Stock Exchange), Delhi, Mumbai, Ahemdabad and NSE for permission to deal in and for an official quotation in respect of the Equity Shares being offered in terms of this Prospectus.

 

LEAD MANAGER TO THE ISSUE

ARYAMAN FINANCIAL SERVICES LIMITED

SEBI REGN. NO.: MB/INM000006807

35, Atlanta, 3rd Floor,

Nariman Point, Mumbai – 400 021.

Tel. : (022) 282 64 64 / 65 / 66, 288 3134.

Fax : (022) 282 64 67.

e-mail : aryaman@bom2.vsnl.net.in

REGISTRARS TO THE ISSUE

Karvy Consultants Ltd.

SEBI REGN NO – INR000000221

Jeroo Bldg., 1st Floor, Next to Motwanes, Fort,

137, M. G. Road, Mumbai – 400023.

Tel : 022-267 6278 - 6283 - 7307

Fax : 022-267 1237

E-mail : Karvy.frt@karvy.sprintrprg.ems.vsnl.net.in

 

ISSUE OPENS ON:

 

ISSUE CLOSES ON:

Earliest Closing Date:

 

I N D E X

 

 

Particulars

Page Nos.

Risk Factors & Management’s Perception

 

Highlights

 

 

Part -  I

 

General Information

 

Capital structure of the Company

 

Terms of the Present Issue

 

Particulars of the Issue

 

Company, Management and Project

 

Financial Performance of the Company

 

Stock Market Data & Basis for Issue Price

 

Outstanding Litigation, Defaults, Adverse Events and Material Developments

 

Other Matters

 

Risk Factors & Management’s perception thereof

 

Material Development

 

 

Part – II

 

General Information

 

Financial Information

 

Statutory and Other Information

 

Main provisions of the Articles of Association of the Company

 

Material Contracts and Documents for Inspection

 

 

PART – III

 

Declaration

 

 

ABBREVIATIONS AND GLOSSARY OF THE TERM USED

 

SEBI

Securities and Exchange Board of India

ACT

The Companies Act, 1956

RBI

Reserve Bank of India

Articles

Articles of Association of the Company

Memorandum

Memorandum of Association of the Company

NSDL

National Securities Depositories Ltd.

CDSL

Central Depositories Services India Ltd.

ROC

The Registrar of the Companies,

“EEL”

Eider e-Commerce Limited

"EIL"

Eider Infotech Limited

RBI

Reserve Bank Of India.

PBDIT

Profit before Depreciation, Interest & Tax

PAT                                                                                          

Profit after Tax

USD

U S Dollars

INR

Indian Rupees

Eider Group Companies

All Eider Companies & Promoted ventures

ETL

Eider Technologies Ltd.

EDT

Electronic Data Transfer

EFT

Electronic Fund Transfer

EFSL

Eider Financial Services Limited

NSE

National Stock Exchange

DSE

Delhi Stock Exchange

LSE

Ludhiana Stock Exchange

BSE

Bombay Stock Exchange

ASE

Ahemdabad Stock Exchange

 

RISK FACTORS (R) AND MANAGEMENTS PERCEPTION (P) THEREOF

INTERNAL

 

1.      ( R ) The cost of project and means of finance included in this Prospectus have not been appraised  by any Financial Institution or Bank and the utilisation of the issue proceeds is at the total discretion of the management.

(P) The management of the company comprises professionals and technocrats with a proven track record and the public issue proceeds will be utilised only for the objects of the issue as mentioned in the offer document. The Company believes that it has the professional expertise to estimate the cost of project and implement the same and it is confident that the assumptions and data used for estimation of cost of project and future profitability are realistic.

2.      ( R ) There are various litigation pending against the Promoting company /Directors of the and group companies details of which are given under the head Litigation/Disputes/Defaults in the offer document on page nos. 65, 66 & 67.

(P)  In the opinion of the Board of Directors none of the litigations are likely to have an impact on the operations of the Company, since there are no litigations against the Company.

3.      ( R ) The company  has its own Infrastructure at Panchkula & New Delhi but has an Agreement with the Promoter Company/Group Companies to share its Infrastructure including buildings and offices in different Indian cities.

(P) Although the Company does not own Infrastructure other than in Delhi & Panchkula but  the Company has an Agreement with its parent & Group Companies for use of its fully equipped Infrastructures All over India on excellent Terms resulting in most beneficial interest to the Company which does save lot of Capital investments on Infrastructure for the Company.

4.      ( R ) Data communication facilities including internet are being used as delivery mechanism. Security issue poses a risk to the company.

(P) Company provides offshore and domestic application development services. For domestic application and products, the company has internal servers with security mechanisms like firewall, encryption, de-cryption which prevent unauthorised access to its critical and valuable information. On the other hand for offshore development only piecemeal data are transferred and that too in specially encrypted format, which again minimises security risks.

5.      ( R ) Company is planning to launch an International Gateway with Satellite Connectivity at New Delhi subject to approval from Department of Telecommunication (DOT).

(P) The Application for the Licence from DOT for the Int’l Gateway is yet to be made by Eider e-Commerce Ltd but the Company finds no difficulty in obtaining the same.

6.              ( R )The company has to make arrangements with bank for its project ofE-comm - payment  b2b/b2c gateway &  int’l gateway with direct satellite bandwidth  & e-comm card project

(P) The Company is in discussion with various Banks for the purpose. The Company does not apprehend any problem for such a tie-up with any bank as the arrangement envisaged is simple & is in tune with normal presently adopted banking systems.

EXTERNAL

1.      ( R ) The IT industry is subject to high technological obsolescence risk .

(P) The Company continuously upgrades its courseware, the skill sets of its employees and its infrastructure facilities to keep abreast of the latest developments in its line of business. The Company has already assimilated technologies in the areas of web based technologies.

2.      ( R ) The computer industry suffers from high technological obsolescence and high turnover of trained personnel.

(P) The Company believes the continous introduction and use of newer software technology and hardwares, tools and development environments as well as providing the best compensation packages to its engineers. The Company is hopeful that it shall be able to both retain its trained personnel as well as keep their technological skills up-to-date.

3.      ( R ) The company faces competition from existing companies and new entrants entering into the Software Business.

(P) The Company has inherent strengths like well established marketing channels, time tested project management skills, offshore software facilities and professionally qualified, experienced and trained manpower, which play a major role in keeping ahead of competition.

4.      ( R ) Govt. Cyber Laws/Guidelines has yet not come into force. The Project schemes mentioned in this prospectus shall subject to change as per the Govt. of India laws/guidelines in this regard from time to time. Without any prior notice, to comply with the laws/guidelines of Govt. of India.

5.      ( R) Niether the past EPS nor the NAV figures of the company are justifuing the issue price of Rs.170/-

6.      (R) Information Technology business in which the Company is engaged is witnessing abnormally high valuation presently and possibilities can not be ruled out that the same may be not continue in future.

HIGHLIGHTS

1)      Existing profit making Infotech Company for the past 8 years promoted by Leading Listed Telecom Software & I.T. major - Eider Infotech Ltd.

2)      Forming On-the-ground Distribution Network for Net distribution on India Sales.net & India homeservice.net and  sales network with various strategic alliances as also a Chain of Top Consultants & OE Suppliers.

3)      Launching internationally acclaimed products with good potential i.e. e-Comm  Payment Gateway  &  Int’l Gateway Satellite Bandwidth & e-Comm Card and Internet Consumer Distribution Projects through In house Technology.

4)      Company is engaged in providing Communication Software & Networking, web/Internet & e-Comm solutions which are considered to be high growth areas at present.

5)      Equity shares proposed to be listed on NSE, BSE, ASE, DSE & LSE.

6)      Sales globalisation effort  alongwith EIL with office at New Delhi for Asian Sales & international office at Toronto, Canada for Western markets Sales being set up.

7)      Eider Group has promoted 02(two) Degree Level full fledged Engineering Colleges with large investments granting 04 years B.Tech. Degrees in Computer Science, Telecommunication etc. with a capacity of 1680 engineering Students. The same brings numerous Advantages synergies to the Company in the areas of Human Resource, Brain pool, Research & Developments programmes and ideas which is indeed an interest part of the I.T. Business.

NOTE :

 

INVESTORS MAY NOTE THAT IN THE EVENT OF OVER SUBSCRIPTION, THE EXECUTIVE DIRECTOR / MANAGING DIRECTOR OF THE LUDHIANA STOCK EXCHANGE (REGIONAL STOCK EXCHANGE) ALONG WITH THE LEAD MANAGER TO THE ISSUE AND THE REGISTRAR TO THE ISSUE SHALL BE RESPONSIBLE TO ENSURE THAT THE BASIS OF ALLOTMENT IS FINALISED IN A FAIR AND PROPER MANNER.

 

INVESTORS SHOULD REFER ‘BASIS FOR ISSUE PRICE’ BEFORE MAKING INVESTMENT ON PAGE NO. 65. NEITHER THE PAST EPS NOR THE NAV OF THE COMPANY IS JUSTIFYING THE ISSUE PRICE OF RS. 170/- PER SHARE.

 

PART - I

 

EIDER e-COMMERCE LIMITED

(Incorporated on 13th July, 1992 under the Companies Act, 1956 under the name Citywide Communications And Computers (India) Limited and commenced its operation on  29th June, 1993. The name of the company was changed to Eider e-Commerce  Ltd. vide resolution passed on 3rd February, 2000 and certificate for change of name was obtained on 10th February 2000.)

 

Regd. Office :  S.C.O. 147-148 Sector 8 C, Chandigarh

Phone NO. (0172) 784321 Fax No.(0172) 780457

 

Corporate & Head Office : S.C.O. 914, NAC Manimajra, Chandigarh 160018

Phone NO. (0172)731964,735443,735448. Fax No. (0172)731761

E-Mail : eider@glide.net.in

 

PUBLIC ISSUE OF 96,00,000 EQUITY SHARES OF RS.10/- EACH FOR CASH AT PREMIUM OF RS. 160/- PER SHARE

AGGREGATING RS 163.20 CRORES.

 

I.          GENERAL INFORMATION

 

Eider e-commerce Limited ( hereinafter referred to as EEL or ‘the Issuer’ or ‘the Company’ ) is offering for subscription 96,00,000 Equity Shares of Rs.10/- each for cash at a Premium of Rs.160/- per Share aggregating to Rs.163.20 Crores.

 

GOVERNMENT APPROVALS

 

At present, no letter of intent / industrial license is required for the business carried on by the Company.  The Company can undertake the activities presently carried out and proposed by it in view of the above and no further approvals from any Government authority is required.    

 

DISCLAIMER CLAUSES

 

SEBI DISCLAIMER CLAUSE

 

IT IS TO BE DISTINCTLY UNDERSTOOD THAT SUBMISSION OF OFFER DOCUMENTS TO SEBI SHOULD NOT IN ANY WAY BE DEEMED OR CONSTRUED THAT THE SAME HAS BEEN CLEARED OR APPROVED BY SEBI. SEBI DOES NOT TAKE ANY RESPONSIBILITY EITHER FOR THE FINANCIAL SOUNDNESS OF ANY SCHEME OR THE PROJECT FOR WHICH THE ISSUE IS PROPOSED TO BE MADE OR FOR THE CORRECTNESS OF THE STATEMENTS MADE OR OPINIONS EXPRESSED IN THE OFFER DOCUMENT. THE LEAD MERCHANT BANKER, ARYAMAN FINANCIAL SERVICES LIMITED HAS CERTIFIED THAT THE DISCLOSURES MADE IN THE OFFER DOCUMENT ARE GENERALLY ADEQUATE AND ARE IN CONFORMITY WITH SEBI (DISCLOSURES AND INVESTOR PROTECTION) GUIDELINES IN FORCE FOR THE TIME BEING. THIS REQUIREMENT IS TO FACILITATE INVESTORS TO TAKE AN INFORMED DECISION FOR MAKING INVESTMENT IN THE PROPOSED ISSUE.

 

IT SHOULD ALSO BE CLEARLY UNDERSTOOD THAT WHILE THE ISSUER COMPANY IS PRIMARILY RESPONSIBLE FOR THE CORRECTNESS, ADEQUACY AND DISCLOSURE OF ALL RELEVANT INFORMATION IN THE OFFER DOCUMENT, THE LEAD MANAGER IS EXPECTED TO EXERCISE DUE DILIGENCE TO ENSURE THAT THE COMPANY DISCHARGES ITS RESPONSIBILITY ADEQUATELY IN THIS BEHALF AND TOWARDS THIS PURPOSE, THE LEAD MANAGER, M/S.ARYAMAN FINANCIAL SERVICES LIMITED, HAS FURNISHED TO SEBI A DUE DILIGENCE CERTIFICATE DATED APRIL 28, 2000 IN ACCORDANCE WITH SEBI (MERCHANT BANKERS) REGULATIONS, 1992, WHICH READS AS FOLLOWS :-

 

I.       WE HAVE EXAMINED VARIOUS DOCUMENTS INCLUDING THOSE RELATING TO LITIGATION LIKE COMMERCIAL DISPUTES, PATENT DISPUTES, DISPUTES WITH COLLABORATORS ETC., AND OTHER MATERIALS IN CONNECTION WITH THE FINALISATION OF THE DRAFT PROSPECTUS PERTAINING TO THE SAID ISSUE;

 

II.      ON THE BASIS OF SUCH EXAMINATION AND THE DISCUSSION WITH THE COMPANY, ITS DIRECTORS AND OTHER OFFICERS, OTHER AGENCIES, INDEPENDENT VERIFICATION OF THE STATEMENTS CONCERNING OBJECTS OF THE ISSUE, PROJECTED PROFITABILITY, PRICE JUSTIFICATION AND THE CONTENTS OF THE DOCUMENTS AND OTHER MATERIALS FURNISHED BY THE COMPANY,

 

WE CONFIRM THAT :-

 

A.      THE OFFER DOCUMENT FORWARDED TO SEBI IS IN CONFORMITY WITH THE DOCUMENTS, MATERIALS AND PAPERS RELEVANT TO THE ISSUE.

 

B.     ALL THE LEGAL REQUIREMENTS CONNECTED WITH THE SAID ISSUE AND ALSO THE GUIDELINES, INSTRUCTIONS ETC., ISSUED BY SEBI, THE GOVERNMENT AND ANY OTHER COMPETENT AUTHORITY IN THIS BEHALF HAVE BEEN DULY COMPLIED WITH; AND

 

C.     THE DISCLOSURES MADE IN THE OFFER DOCUMENT ARE TRUE, FAIR AND ADEQUATE TO ENABLE THE INVESTORS TO MAKE A WELL-INFORMED DECISION AS TO THE INVESTMENT IN THE PROPOSED ISSUE.

 

III.     WE CONFIRM THAT BESIDE OURSELVES, ALL THE INTERMEDIARIES NAMED IN THE PROSPECTUS ARE REGISTERED WITH SEBI AND THAT TILL DATE SUCH REGISTRATION IS VALID.

 

IV.     WE HAVE SATISFIED OURSELVES ABOUT THE WORTH OF THE  UNDERWRITERS TO FULFIL THEIR UNDERWRITING COMMITMENTS.

 

V.      WE  CERTIFY  THAT  WRITTEN CONSENT  FROM  SHAREHOLDERS  HAS  BEEN OBTAINED FOR INCLUSION OF THEIR SECURITIES AS PART OF  PROMOTERS' CONTRIBUTION  SUBJECT TO LOCK-IN AND THE SECURITIES  PROPOSED  TO FORM PART OF PROMOTERS' CONTRIBUTION SUBJECT TO LOCK-IN, WILL NOT BE  DISPOSED  / SOLD / TRANSFERRED BY THE  PROMOTERS  DURING  THE PERIOD STARTING FROM THE DATE OF FILING THE DRAFT PROSPECTUS WITH THE  BOARD  TILL THE DATE OF COMMENCEMENT OF  LOCK-IN  PERIOD  AS STATED IN THE DRAFT PROSPECTUS.

 

THE FILING OF OFFER DOCUMENT DOES NOT, HOWEVER, ABSOLVE THE COMPANY FROM ANY LIABILITIES UNDER SECTION 63 OF THE COMPANIES ACT, 1956 OR FROM THE REQUIREMENT OF OBTAINING SUCH STATUTORY OR OTHER CLEARANCES AS MAY BE REQUIRED FOR THE PURPOSE OF THE PROPOSED ISSUE. SEBI, FURTHER RESERVES THE RIGHT TO TAKE UP, AT ANY POINT OF TIME, WITH THE LEAD MANAGER(S) (MERCHANT BANKERS) ANY IRREGULARITIES OR LAPSES IN OFFER DOCUMENT.

 

GENERAL DISCLAIMER

 

It should be noted that Company accepts no responsibility for statements made otherwise than in the Prospectus or in the advertisement or any other material issued by or at the instance of the Company and that anyone placing reliance on any other source of information would be doing so at his / her own risk.

 

FILING

A copy of this prospectus has been filed with the SEBI – Mumbai.

A  copy  of this prospectus having attached thereto the  documents  as required  to  be filed under Section 60 of the  Companies  Act,  1956, (hereinafter  referred  to  as  the  "ACT")  has  been delivered  for registration with the Registrar of Companies, Punjab, Himachal Pradesh & Union Territory of Chandigarh at Jalandhar.

A copy of the documents referred to elsewhere in the prospectus has been kept open for public inspection at the Registered Office of the Company.

 

LISTING

Initial listing applications have been made to the Ludhiana Stock Exchange Limited, (the Regional Stock Exchange), National Stock Exchange, The Stock Exchange, Mumbai, Delhi Stock Exchange Ltd. and The Stock Exchange, Ahmedabad for permission to deal in and for an official quotation of the equity shares now being issued in terms of this Prospectus and for the existing equity shares of the Company.

 

FICTITIOUS APPLICATIONS

As a matter of abundant caution, attention of the applicant is specifically drawn to the provisions of Sub-section (1) of Section 68-A of the Act which is reproduced below:-

 

“Any person who –

 

(a)  makes in a fictitious name an application to a Company for acquiring or subscribing for any shares therein, or

(b)  otherwise induces a Company to allot, or register any transfer of shares therein to him, or any other person in a fictitious name, shall be punishable with imprisonment for a term which may extend to 5 years”

 

MINIMUM SUBSCRIPTION

IF THE COMPNAY DOES NOT RECEIVE A MINIMUM SUBSCRIPTION OF 90% OF THE ISSUED AMOUNT ON THE DATE OF CLOSURE OF THE ISSUE, OR IF THE SUBSCRIPTION LEVEL FALLS BELOW 90% AFTER THE CLOSURE OF THE ISSUE ON ACCOUNT OF CHEQUES HAVING BEEN RETUNRED UNPAID OR WITHDRAWAL OF APPLICATIONS, THE COMPANY SHALL FORTHWITH REFUND THE ENTIRE SUBSCRIPTION AMOUNT RECEIVED. IF THERE IS A DELAY BEYOND 8 DAYS AFTER THE COMPANY BECOMES LIABLE TO PAY THE AMOUNT, THE COMPANY SHALL PAY INTEREST AS PER SECTION 73 OF THE COMPANIES ACT, 1956. 

 

ISSUE PROGRAMME

 

THE SUBSCRIPTION LIST WILL OPEN AT THE COMMENCEMENT OF BANKING HOURS AND WILL CLOSE AT THE CLOSE OF BANKING HOURS ON THE DATES AS MENTIONED BELOW.

 

ISSUE OPENS ON    :

 

ISSUE CLOSES ON :

 

EARLIEAST CLOSING DATE:

ISSUE MANAGEMENT TEAM

 

LEAD MANAGER TO THE ISSUE      

 

ARYAMAN FINANCIAL SERVICES LIMITED

SEBI Regn No. - INM 000006807

35, Atlanta, 3rd Floor,

Nariman Point, Mumbai – 400 021.

Tel. : 022-282 64 64/65/66, 288 31 34

Fax : 022-282 64 67

E-mail : aryaman@bom2.vsnl.net.in

 

REGISTRAR TO THE ISSUE

 

Karvy Consultants Ltd.

SEBI REGN NO – INR000000221

Jeroo Bldg., 1st Floor, Next to Motwane,s Fort,

137, M.G.Road, Mumbai – 400023.

Tel : 022-267 6278 - 6283 - 7307

Fax : 022-267 1237

E-mail : Karvy.frt@karvy.sprintrprg.ems.vsnl.net.in

 

AUDITORS

S. Pathania & Associates

Chartered Accountants

H.L. 187, Phase – 1,

Mohali, Ropar, Punjab – 160 055

Phone: 672986

 

SOLICITOR & LEGAL ADVISOR

Mr. R.K. Garg

Advocate

# 1207, Sector 44-B, Chandigarh

Ph. 602714, 607316

Mobile: 98150 –12714

 

BANKERS TO THE COMPANY

HDFC Bank Ltd.

Sector – 11, Panchkula,

Haryana.

Tel : 0172 – 585 601/ 602/ 603/ 604

Fax. No :

 

The Vyasa Bank Ltd.

Sector 8-C, Chandigarh

 

BANKERS TO THE ISSUE

HDFC Bank Ltd.

Sector – 11, Panchkula,

Haryana.

Tel : 0172 – 585 601/ 602/ 603/ 604

Fax. No :

 

The Vyasa Bank Ltd.

Sector 8-C, Chandigarh

 

CREDIT RATING

As the issue is of equity shares, credit rating is not required.

 

UNDERWRITERS TO THE ISSUE

Underwriting being optional, the Company does not propose to underwrite the issue.

 

TRUSTEES

Since the proposed issue is of equity shares only, trustee is not required to be appointed.

 

COMPANY SECRETARY & COMPLIANCE OFFICER

Mr. Subhash Saini

S.C.O. 147-148 Sector 8 C,

Chandigarh

Phone NO. (0172) 784321

Fax No.(0172) 780457

 

(Investors may contact the compliance officer in case of any pre issue /post issue related problems)

 

II.         CAPITAL STRUCTURE OF THE COMPANY

 

 

PARTICULARS

NOMINAL VALUE

(Rs.)

ISSUE PRICE

(Rs.)

A.  

3,30,00,000

 AUTHORISED

 Equity shares of Rs. 10/- each

 

33,00,00,000

 

B.

2,20,00,000

ISSUED SUBSCRIBED & PAID UP CAPITAL

Equity shares of Rs. 10/- each for cash at par

 

22,00,00,000

 

 

C.                 

1,00,00,000

 

PRESENT ISSUE

Equity shares of Rs. 10/- each for cash at a

Premium Of Rs. 160/- per share.

 

 

10,00,00,000

 

 

170,00,00,000

D.                 

4,00,000

 

 

OUT OF THE PRESENT ISSUE

Equity shares of Rs. 10/- each for cash at a premium Of Rs. 160/- per share are reserved for

 firm allotment to promoters, friends & relatives.    

 

 

 

40,00,000

 

 

 

6,80,00,000

E.

 

96,00,000

NOW OFFERED TO PUBLIC IN TERMS OF THIS                       PROSPECTUS

Equity shares of Rs. 10/ each for cash at a premium  Of Rs. 160/-  per share

 

 

 

 

9,60,00,000

 

 

 

163,20,00,000

F.

3,20,00,000

PAID-UP CAPITAL AFTER THE OFFER

Equity Shares of Rs. 10/- each

 

32,00,00,000

 

G.

 

SHARE PREMIUM ACCOUNT

Before the issue

After the issue

 

 

40,00,00,000

160,00,00,000

 

In view of the proportionate Basis of Allotment in the event of over-subscription, to ensure Allotment in marketable lots (in terms of SEBI RMB (DIP Series) Guidelines 2000, the Company will make such adjustments in the basis of Allotment as may be necessary in consultation with the Regional Stock Exchange / Securities and Exchange Board of India and consequently the allotment may go up by a maximum of 10% of the Net offer to the public as a result of which the post issue paid up capital after the issue would also increase by the excess amount of allotment so made. In such an event, the shares held by the promoters and subjected to lock in, shall be suitably altered, so as to ensure that 20% of the ultimate post issue capital is locked in.


NOTES :-

a.                  Promoters group is presently holding 100% of the share capital of the Company. The promoters group’s holding after the issue shall be 70%  of the Post Issue paid up capital.

b.                  Details of Shares held by Promoter group and lock in period are as follows :-

 

    Date of 

Allotment

Date when made fully paid

Consideration

No. of Shares

Face Value

Rs.

Issue Price

Rs.

%age of  Post Issue Capital

Lock in Period

#

 

13-07-92

13-07-92

Cash

70

10/-

10/-

 

--

 

29-09-95

29-09-95

Cash

1999930

10/-

10/-

6.25

3 years

 

16.08.96

16.08.96

Cash*

2000000

10/-

10/-

6.25

3 Years

 

01.01.97

01.01.97

Cash**

2000000

10/-

10/-

6.25

3 years

 

27.06.99

27.06.99

Other than Cash***

2800000

10/-

10/-

8.75

--

 

30.06.99

30.06.99

Cash****

5000000

10/-

90/-

15.62

 

 

30.06.99

30.06.99

Other than Cash *****

8200000

10/-

10/-

25.62

3 Years

 

TO BE ALLOTTED

 

Cash

400000

10/-

170/-

1.25

3 Years

 

TOTAL

 

 

22400000

 

 

70.00

 

 

*           The company had made a right issue to the existing share holders of the company in the ratio of 1:1 vide resolution passed on 16.08.96 in the board meeting.

 

**         The company had made a right issue to the existing share holders of the company in the ratio of 2:1 vide resolution passed on 01.01.97 in the board meeting.

 

***        The company had issued 28,00,000 equity shares at Rs. 10/- to EIDER FINANCIAL SERVICES LTD. in consideration of sale  of 25,00,000 Equity Shares of Rs. 10/- each held by EIDER FINANCIAL SERVICES LTD of EIDER INFOTECH LTD. at a price of Rs. 11.20 vide an agreement dated 27.06.99

 

****      50,00,000 shares were issued to Eider Financial Services Ltd. (EFSL) for clearing of its debts on 30.06.99. A negotiated deal was entered between EFSL and EEL  on 01.01.2000 wherein EFSL was required to bring in a premium of Rs. 80/- per share in cash for the shares allotted on 30.06.99 aggregating to Rs. 40.00 crores within a period of 18 months from the date of initial allotment i.e. 30.03.99. Pursuant to the terms of Negotiated deal EFSL has made an offer to the Shareholders, Employee and Associates of all Eider Group Companies to participate in the deal by acquiring the said shares at a premium of Rs.80/- per share. As per SEBI requirement, the amount would be brought in one day before the date of opening of issue.

 

*****     82,00,000 shares were allotted to EIDER INFOTECH LTD. against transfer of e-commerce business (including portals) and assets (including immovable property) of EIDER INFOTECH LTD. in favour of EIDER e-COMMERCE LTD. vide an agreement dated 30.06.99.

 

(#)        The lock-in-period for the shares proposed to be allotted in this issue commences from the date of allotment in this issue or the last date of the month in which the actual commercial production starts as declared in the offer document whichever is later.

 

c.                  Details of contribution and lock-in in respect of promoters whose name figure in the paragraph on “promoters and their background” :-

Sr. no.

Name of the promoter

Date of allotment

Date when made fully paid up

Consideration

No. of shares

Face Value

Issue price

% of post issue paid up capital

Lock in period

1

Eider Infotech Ltd.

 

30.06.99

 

 

01.01.2000*

30.06.99

 

 

01.01.2000

Other than cash

 

Other than cash

8200000

 

 

3000000

10/-

 

 

10/-

10/-

 

 

10/-

 

 

 

35.00

Nil

 

 

3 yrs

2

Eider Financial Services Ltd.

 

27.06.99

 

 

30.06.99

 

 

01.01.2000*

27.06.99

 

 

30.06.99

 

 

01.01.2000

Other than cash

 

Cash

 

Other than Cash

2800000

 

 

5000000

 

 

2999850

10/-

 

 

10/-

 

 

10/-

10/-

 

 

90/-

 

 

10/-

 

 

 

 

 

 

33.75

 

 

 

 

 

 

3 yrs

3

Ms. Rama Sinha

01.01.2000*

01.01.200

Cash

50

10/-

10/-

0.00

3 yrs

4

Mr. Sanjay Sinha

 

01.01.2000*

01.01.200

Cash

40

10/-

10/-

0.00

3 yrs

 

 

Total

 

 

 

2,19,99,940

 

 

68.75

 

* date of transfer from original allottees

d.        List of top 10 Shareholders of the Company :-

 

 

Number of Shares Held

  Sr. No.

Name of the Top Ten Shareholders

Ten days prior to date of filing with SEBI

On the date of filing with SEBI

1

RAMA SINHA

50

50

2

EIDER INFOTECH LTD.

1,12,00,000

1,12,00,000

3

EIDER FINANCIAL SERVICES LTD.

1,07,99,850

1,07,99,850

4

SANJAY SINHA

40

40

5

EIDER TECHNOLOTIES LIMITED

10

10

6

SKYTEL COMMUNICATIONS LIMITED

10

10

7

MR. R. S. WALIA

10

10

8

MR. N. K. JAIN

10

10

9

SINHTRON GASKETS (P) LTD

10

10

10

FANTASY HOTELS (INDIA) LTD.

10

10

 

TOTAL

2,20,00,000

2,20,00,000

 

e.     List of top 10 Shareholders of the Company :-

Sr. No.

Name of the Top Ten Shareholders

Two years prior to filing with SEBI

1

Mr. RAVI KUMAR

2999850

2

Mr. RAJIV KUMAR

3000000

3

Ms SUSHMA

30

4

Ms RUPA

30

5

Mr. D. RAM

30

6

Mr. S. KUMAR

30

7

Sh. P. D. GUPTA

30

 

TOTAL

60,00,000

 

f.              Details of Sale / Purchase of Shares by Promoters Group / Directors of Promoter

 

         The detail of purchase of shares of the Company during the past six months by promoters Group/Directors is as follows:

 

Sr. No.

Name of the purchaser

Date of original allotment

Date of transfer

No. of shares

Issue price

1.

Eider Infotech Ltd.

 

13.07.92

29.09.95

16.08.96

01.01.97

10

9,99,990

10,00,000

10,00,000

30,00,000

01.01.2000

30,00,000

10/-

2.

Eider Financial Services Ltd.

13.07.92

29.09.95

16.08.96

01.01.97

10

9,99,940

9,99,850

9,99,950

29,99,850

01.01.2000

29,99,850

10/-

3.

Ms. Rama Sinha

 

13.07.92

16.08.96

01.01.97

20

10

  20      

50

01.01.2000

50

10/-

4.

Mr. Sanjay Sinha

 

13.07.92

01.01.97

20

20   

40

01.01.2000

40

10/-

5.

Skytel Communications Ltd.

13.07.92

10

01.01.2000

10

10/-

6.

Sinhtron Gaskets (P) Ltd.

16.08.96

10

01.01.2000

10

10/-

7.

Eider Technologies Ltd.

01.01.97

10

01.01.2000

10

10/-

8.

Mr. R.S.Walia

16.08.96

10

01.01.2000

10

10/-

9.

Mr. N.K.Jain

16.08.96

10

01.01.2000

10

10/-

10

Fantasy Hotels (India)

Ltd

01.01.97

10

01.01.2000

10

10/-

 

Total

 

60,00,000

 

60,00,000

 

 

g.            Bridge Loans

         There are no "Bridge loans" and no term loans from Banks. Expenses on the project are being incurred from promoters equity and Internal Accruals.

h.            Commitment of Issue of Shares in Future.

         The Shareholders of the Company do not hold any warrant, options, convertible loan or any debenture which would entitle them to acquire further shares of the Company.

i.               In terms of SEBI clarification No VIII, a minimum of 50% of the net Issue to the Public shall be made available for Allotment to individual applicants who have applied for 1000 or less than 1000 Shares. The balance 50% of the net Issue to the public shall be made available for Allotment to investors including corporate bodies / institutions and individual applications who have applied for more than 1000 Shares. The un-subscribed portion of the net Issue to any one of the above categories shall be made available for allocations in other categories, if so required.

j.               In the event of over-subscription, the process of rounding off to the nearest multiple of 100 shares during allotment may result in the actual allocation being higher than the equity shares being offered. Final allotment may therefore be increased by a maximum of 10% of the net offer to the public.

k.             No single applicant can make an application for number of securities which exceeds the securities offered.

l.               The Company has not revalued its assets since inception. However, the Company has revalued its Investments in the Equity Shares of M/s. Eider Infotech Limited at price of Rs.632/- on the basis of prevailing Market Price of its Shares.

m.          As on 01.01.2000, total paid up capital is Rs.22.00 Crores. Total numbers of Shareholders are Seven.

n.            Present Shareholding pattern of the Company (No. of Shares)

Particulars

No. of Shares

%age

Core Promoters

2,19,99,950

100.00

Friends, Relatives & Associates

50

-

Total

2,20,00,000

100.00

 

o.            The minimum contribution by the promoters will be brought in before the issue opens.

 

p.            The securities offered through this public issued shall be made fully paid up or may be forfeited within 12 months from the date of allotment of the securities.

 

III.        TERMS OF THE PRESENT ISSUE

 

TERMS OF PAYMENT

 

PARTICULARS

TOWARDS SHARE CAPITAL

TOWARDS PREMIUM

AMOUNT PAYABLE PER SHARE

On Application

Rs. 2.50

Rs. 40.00

Rs. 42.50

On Allotment

Rs. 7.50

Rs. 120.00

Rs. 127.50

 

PARTICULARS

ON APPLICATION (RS.)

ON ALLOTMENT (Rs.)

Promoters / Directors / Employees     

Rs. 170.00

Nil

Indian Public               

Rs. 42.50

Rs. 127.50

 

RIGHTS OF THE MEMBERS

1. Right to receive dividend if declared.

2. Right to attend general meeting and exercise voting rights unless prohibited by law.

3. Right to vote either personally or by proxy.

4. Right to receive offer for rights shares and be allotted bonus shares.

5. Right to receive surplus on liquidation.

6. Right to nominate

 

INSTRUCTIONS  FOR  APPLICANTS

HOW TO APPLY

A)         AVAILABILITY OF PROSPECTUS & APPLICATION FORMS

Application forms along with Memorandum containing salient features of the prospectus may be obtained from the Registered office of the Company, Lead Managers, Brokers and Bankers to the Issue named herein or from their branches, as stated in the Application Form. A copy of the Prospectus may be obtained from the Lead Manager to the issue or from the Registered office of the Company.

B)        WHO CAN APPLY

Applications may be made by :-

a.         Indian nationals resident in India who are not minor, in single or joint names (not more than 3)

b.         Hindu Undivided Families in the individual name of the Karta.

c.         Companies, Corporate bodies and Societies registered under the applicable law in India and authorised to invest in the shares.

 

C)    APPLICATION PROCEDURE

Application must be :-

1.         Made only in the prescribed application form accompanying the memorandum.

 

2.         Completed in full in block letters in English except signatures in accordance with the instructions contained herein and in the application form. Applications not so made are liable to be rejected.

 

3.         For a minimum of 50 equity shares and in multiples of 50 thereafter.

 

4.         In the name of Resident Indian Individuals, limited companies, statutory corporations / institutions incorporated in India, Indian Mutual Funds registered with SEBI and Banks. Applications in the name of minors, foreign nationals, Trusts not registered under the Societies Registration Act, 1860, or any other Trust laws, partnership firms or their nominees will be treated as invalid.

 

5.         Applicants residing at places where no collection centers have been opened may submit / mail their applications at their sole risk along with application money due there unto by Demand Draft to the Registrar to the Issue, Karvy Consultants Ltd.superscribing the envelope "EIDER e-COMMERCE LIMITED - Public Issue " so as to reach the Registrar on or before the closure of the Subscription List. Such demand drafts should be payable at __________ only. The charges, if any, for purchase of the demand draft will have to be borne by the applicant.

 

6.         All cheques / bank drafts accompanying the application should be crossed " A/c payee only"  and made payable to any of the Bankers to the Issue and lodged at any of their nominated branches and should bear the words " EIDER e-COMMERCE LIMITED - Public Issue".

 

7.         Applicants should indicate the application numbers on the reverse of the instrument through which the payment is made.

 

8.         Thumb impression or signature in language other than English, Hindi or any other language specified in the 8th Schedule of the Constitution of India must be attested by Magistrate or Notary Public or a special Executive Magistrate under his official seal.

9.         All communications should be addressed to the Registrar to the Issue.

 

10.     The applicant should mention the Application Form number on the reverse of the instrument through which payment is made.

 

D)     INSTRUCTIONS FOR PAYMENT

Payments should be made in cash or cheque or demand draft or Stockinvest drawn on any Bank (including a Co-operative Bank) which is situated at and is a member or a sub-member of the Bankers’ "Clearing House" located at the Centers (indicated in the Application Form) where the Application is accepted. A Separate cheque /demand draft / stockinvest should accompany each Application.

Money orders, postal orders, outstation cheques or demand drafts, cheques / draft drawn on banks not participating in the "clearing" will not be accepted and applications accompanied with such instruments may be rejected.

In case payment is effected in contravention of the conditions mentioned herein, the application money will be refunded and no interest will be paid thereon.

APPLICATION(S) WILL NOT BE ACCEPTED BY THE LEAD MANAGERS OR REGISTRAR TO THE ISSUE.

 

APPLICATION BY WAY OF STOCKINVEST

The applicant being an individual or Mutual Fund only has the option to use stockinvest for applying for Equity Shares now offered in terms of this Prospectus. Stockinvest can be obtained from any Bank issuing such instrument in various denominations by making the necessary applications and depositing the amounts with the respective banks. The applicant using the Stockinvest should submit the application form to any of the Bankers to the Issue before closing of the subscription list along with the Stockinvest after filling in the appropriate amount.

The applicant may approach the issuing bank for issue of Stockinvest of required denomination(s) for payment of application money.

1.      The prospective investor, at the time of request for issue of Stockinvest to the issuing bank may have to :-

a.      Indicate that he agrees to abide by the terms of issue and encashment of the Stockinvest.

b.      Give irrevocable authority to his bank to mark a lien for the value of the Stockinvest against the balance held in his savings / current / other deposit account.

c.      Agree that the issuing bank will not be liable for any damage or consequences arising out of the loss of these instruments.

2.      Banker’s lien on the applicant’s deposit account will be automatically lifted when :-

a.       A valid instrument is presented by the Controlling Branch of the Collecting Bank.

b.       The cancelled Stock invest is surrendered by the applicant or applicant has not received the advise of allotment.

c.       On execution of an indemnity bond in  favour of the bank after the expiry of the validity period (i.e. 4 months) of the Stockinvest.

3.      The Stockinvest should bear “Account Payee” and “Non-Negotiable” crossing and will be payable only to the account of the Issuer Company. i.e. “EIDER e-COMMERCE LIMITED” Stockinvest should be utilised by the purchaser(s) and the purchaser’s name / name of one of the purchasers should be invariably indicated as the first applicant in the application form. Thus if the signature of the purchaser on the Stockinvest and the signature of the first applicant on the application form does not tally, the application would be treated as having been accompanied by  a third party Stockinvest and is liable for rejection.

4.      Stockinvests are to be used by the purchaser(s)  within 10 days of its issue and for this purpose the last day for use of the Stockinvest for submitting application to the Bankers to the Issue should be indicated on the face of the Stock invest with a notation “To be used before”

5.      The Stockinvest will be issued to the applicant in blank format after authentication of the date of issue by the designated branch. The Stockinvest duly completed should be submitted along with the application form to the Bankers to the Issue.

6.      No return will be made to those applicants using Stockinvest for payment of application money.

7.      In case of non-allotment of Equity Shares, the cancelled Stockinvest instrument will be returned to the applicant, who will have to approach the issuing bank branch for lifting of lien.

8.      A ceiling of Rs.50,000/- per individual per capital issue has been imposed by banks for issue of Stockinvest and these ceiling will not be applicable to Mutual Funds

Application with Stockinvest not fulfilling the above criteria are liable to be rejected.

The application using Stockinvest should submit the Application Form along with the instrument to any of the Bankers to the Issue or their branches mentioned in the Application Form. The Stockinvest instruments are payable at par at all the branches of the issuing bank and as such outstation Stockinvest instruments can be also be attached to the Application Form, if the issuing Bank has a branch at the place of submitting the application.

 

The applicant has to fill in the following particulars :-

 

1.         Title of the account i.e. " EIDER e-COMMERCE LIMITED-Public Issue"

2.         The number of Equity Shares applied for,

3.         The amount payable on the Equity Shares applied for,

4.         The name and address where the  Stockinvest should be returned in case of non-allotment.

5.         The application number on the reverse of the instrument.

 

The instrument should thereafter be signed by the applicant. Service charges, if any, for issuing Stockinvest must be borne by the applicant.

The applicant should not fill in the portion to be filed up by the Registrar to the Issue (right hand portion of the instrument). The Registrar to the Issue will fill up the right hand portion of the Stockinvest indicating the equity shares allotted to the applicant and also the amount calculated as follows :-

 

a.            In case of full allotment, the number of equity shares and the amount on the right hand side will be the same as the left-hand side of the instrument.

b.            In case of partial allotment, the number and the amount after adjusting allotment money, if any, payable in respect of equity shares  so allotted, filled up by the Registrar  (on the right hand side of the instrument) will be less than or equal to the number and the amount filled up by the applicant (on the left hand side of the instrument).

c.            In case the allotment in nil, the number and the amount filled up by the Registrar on the right hand side of the instrument will be nil.

THE APPLICANTS MAY APPROACH THE BANK CONCERNED FOR OBTAINING STOCKINVEST AND DETAILED INSTRUCTIONS FOR THE SAME.

THE ABOVE INFORMATION IS GIVEN FOR THE BENEFIT OF THE INVESTORS AND THE COMPANY IS NOT LIABLE FOR ANY MODIFICATION OF THE TERMS OF STOCKINVEST OR PROCEDURE THEREOF BY ISSUING BANK.

Inquiries relating to Stockinvest may be addressed only to the Registrar to the Issue and not to the issuing bank. Registrar to the Issue have been authorised by the Company vide a Board  Resolution passed on ---------------- to sign on behalf of the Company for realising the proceeds of the Stockinvest of the successful allottees or to affix non-allotment advice on the instrument or to cancel the Stockinvest of the non-allottees. The cancelled instrument shall be sent back by the Registrar to the Investor directly.

DISPOSAL OF APPLICATION AND APPLICATION MONEY

 

No receipt will be issued for application money. However, the Bankers to the issue receiving the application will acknowledge the receipt of the application by stamping and returning the detachable acknowledgement slip appended to each application.

The sum received in respect of the issue will be kept in separate bank accounts and the Company will not have any access to the funds unless approval of the Regional Stock Exchange i.e. Ludhiana Stock Exchange is obtained for the Basis of Allotment and Listing Approval from the Stock Exchanges where listing is proposed.

 

The Company reserves the full unqualified and absolute right to accept or reject any application in whole or part and in either case without assigning any reason thereof.

 

DISPOSAL OF APPLICATION MADE BY STOCKINVEST

The procedure for disposal of applications made by cash / cheque / demand draft will apply mutatis mutandis to Stockinvest except the following:

1.         In case of non-allotment, stockinvest will be cancelled by the Registrar to the Issue and returned to the applicant.

2.         In case of allotment / partial allotment, the Registrar to the Issue shall fill in the amount in the stockinvest which would be less than or equal to the amount filled by the investor and present the stockinvest duly discharged on behalf of the Company for collection.

3.         In case the cancelled stockinvest is not received by the investor from the Registrar, lien will be lifted by the issuing branch on expiry of four months from the date of issue against an indemnity bond from the applicant.

4.         Inquiries relating to stockinvest may be addressed to the Registrar and not to the issuing bank.

5.         Multiple applications under a stockinvest are liable to be rejected as each application is required to be accompanied by a separate instrument.

SHARE CERTIFICATES / ALLOTMENT LETTERS / REFUND ORDERS

The Company shall dispatch, Letter(s) of Allotment/Share Certificate(s) and/or Letters of Regret together with Refund Orders/Pay Orders, if any, within 10 weeks from the closure of the Issue to the Sole / first named applicant at his/her sole risk.  In case of delay in refund of   such amount beyond the stipulated period, the Company will pay interest to the applicants at  the prescribed rates as  per  the  provisions  of Section 73  of  the Act'.

The Company shall ensure dispatch of Refund Orders of value up-to Rs.1,500/- under Certificate of Posting  and those over Rs.1,500/- and  Share Certificates by registered post only and that  adequate  funds   for   the  purpose will be made  available to the  Registrars  to  the  Issue.

Where the permission has been applied for dealing and listing of the equity shares in the stock exchanges referred to above and if such permission has not been granted by the Stock Exchange within 78 days of closure of the Issue, then the Company shall forthwith repay with interest all monies received from applicants in pursuance of this letter of Issue and if any such money is not refunded within 8 days after the Company becomes liable to repay it  (i.e. from the date of refusal or within 70 days from the closure of the subscription list, whichever is earlier), the Company and every Director of the Company who is an officer in default, shall on and from the  expiry  of  the 8 days be jointly and severally liable to repay the money with interest  @15 % p.a. If however an appeal against the decision of any recognised Stock Exchange refusing permission for the shares to be dealt in the Stock Exchange has been preferred under Section 22 of the Securities Contract Regulation Act, 1956 any Allotment made under this letter of Issue shall not be void until the appeal is dismissed.

Interest in Case of Delay in Despatch of Allotment Letters / Refund Orders

The company agrees that as far as possible allotment of securities offered to public shall be made within 30 days of the closure of public issue. The company further agrees that it shall pay interest @15% per annum if the allotment letters/ refund orders have not been dispatched to the applicants within 30 days from the date of closure of the issue.

 

GENERAL

Applicants are advised that it is mandatory for them to indicate in the space provided in the application form, details regarding their  Savings Bank / Current Account Numbers and the name of the branch of the bank to which they want the proceeds of refund to be credited. Applications not containing such details are liable to be rejected.

 

Where an application is for allotment of equity shares for a total value of Rs.50,000/- or more i.e. the total number of securities applied for multiplied by the Issue price is Rs.50,000/- or more, the applicant or in the case of applicants in joint names, each of the applicants should mention his permanent account number allotted under the Income Tax Act, 1961 or where the same has not been allotted, the GIR number and the Income Tax Circle / Ward / District should be mentioned. In case where neither the permanent account number nor the GIR number has been allotted, the fact of non allotment should be mentioned in the application form. Application forms without this information will be considered incomplete and will be liable to be rejected.

 

Having regard to Provision of Section 269SS of the Income Tax Act, 1961, the subscription against the equity shares application for an amount of Rs.20,000/- or more should not be effected in cash and must be offered only by an A/c. payee cheque / bank draft / Stockinvest. In case payment is effected in contravention of the provisions, the application is liable to be rejected and application money will be refunded without interest.

 

A separate cheque / stockinvest / bank draft must accompany each application form.

 

AS PER SEBI GUIDELINES  DATED FEBRUARY 16TH, 2000, IT HAS BEEN DECIDED THAT, TRADING IN SECURITIES OF COMPANIES MAKING AN INITIAL PUBLIC OFFER SHALL BE IN DEMATERIALISED FORM ONLY.

DEPOSITORY OPTION TO INVESTORS

As per the provisions of the Depositories Act, 1996, the shares of a body corporate can be in a dematerialised form, i.e. not in the form of physical certificates but be fungible and be represented by the statement issued through electronic mode. The Company will also opt for this method subject to investors exercising their option to hold the shares in dematerialised form, for which necessary columns have been provided in the respective Application Forms. The investor have an option either to receive the security certificate or to hold the securities with depository.

The Company has already applied to NSDL & CDSL for allotment of ISDN Number.

a.         A tripartite agreement will be signed between the Company, the Registrar and the depository viz NSDL, CDSL.

b.         Investors have a option to seek allotment of equity shares in electronic mode and / or physical mode.

c.         Such an option if exercised should be indicated in the relevant blocks in the share application form itself.

d.         Application for electronic and physical shares by the same first applicant will result in rejection of application for shares in the electronic mode and only the application for physical mode will be considered as a valid application.

e.         Investors who wish to apply for equity shares in the electronic form need to have at least one Beneficiary Account with a Depository Participant prior to the application.

f.           Allotment Advice / Refund orders will be directly sent  to the investors by the Registrar.

g.         If incomplete / incorrect investor account details are given in the application form, it may result in issuance of physical Equity Share Certificate.

h.         Responsibility for correctness of applicant's demographic details given in the Application Form vis-ŕ-vis those with his / her Depository Participant, would rest with the investor.

i.            Shares in electronic form can be traded only in Stock Exchange having electronic connectivity with NSDL or CDSL.

j.            The application form shall contain space for indicating no. of shares subscribed for in demat and physical shares or both.

k.          No separate applications for demat and physical is to be made. If such applications are made, the applications for physical shares will be treated as multiple application and rejected accordingly.

l.            In case of partial allotment, allotment will be done in demat and balance, if any, will be allotted in physical shares.

UNDERTAKING BY THE COMPANY

 

The company undertakes the following :-

 

a.      The complaints received in respect of the issue shall be attended to by the issuer company expeditiously and satisfactorily.

b.      The company shall take necessary steps for the purpose of getting the securities listed in the concerned stock exchanges within the specified time.

c.      The funds required for the despatch of refund orders/ allotment letters / certificates by registered post shall be made available to the Registrar to the issue by the company.

d.      The promoter’s contribution in full, wherever required, shall be brought in advance before the issue opens for public subscription.

e.      The certificates of the shares / refund orders to the non-residents Indians shall be dispatched within specified time.

f.        No further issue of securities shall be made till the shares offered through this offer document are listed or till the application moneys are refunded on account of non – listing, undersubscription.

 

UTILISATION OF ISSUE PROCEEDS

 

The sum received in respect of the issue will be kept in a separate bank account and the Company will not appropriate the funds unless approval of the Regional Stock Exchange for allotment has been obtained and listing approval from all the Stock Exchanges where listing has been proposed is available.

 

The detail of all the monies utilised out of the issue shall be disclosed under an appropriate separate head in the balance sheet of the company indicating the purpose for which such monies had been utilised.

 

The detail of all utilised monies out of the issue shall be disclosed under an appropriate separate head in the balance sheet of the company indicating the form in which such unutilised monies have been invested.

 

TAX BENEFITS

The company has been advised by the Auditors of the company M/s.S.Pathania & Associates, Chartered Accountants, HL 187, Phase I, Mohali vide their letter dated 08.04.2000 that under the current provisions of the Income Tax Act, 1961 and the existing laws for the time being in force, the following benefits, inter-alia, will be available to the company and the members :-

A)                 TO THE COMPANY

1.      Under Section 35 D of the Income Tax Act, 1961, the Company will be entitled to amortise certain preliminary expenses over a period of 5 assessment years, the expenditure of the nature specified in the said section incurred by the Company.

2.      The Company would be entitled to depreciation on lumpsum consideration paid in acquiring Know How likely to assist in manufacture under Section 32 of the Income Tax Act, 1961.

3.      In accordance of with and subject to the provision of Section 35 AB of the Income Tax Act, 1961, the Company will be entitled to a deduction in six equal instalments in respect of the lumpsum amounts, if any, paid for acquiring technical Know-how for the use of the Company`s business.

4.      In accordance with, and subject to the conditions specified in Section 80 HHC of the Income Tax Act, 1961, the Company is entitled to a deduction on the profits derived from the export of goods, subject to the provisions of the said section.

5.      In accordance with and subject to the provisions of Section 35(1)(iv) of the Income Tax Act, 1961, the Company is eligible for deduction of Capital Expenditure (other than on acquisition of land) incurred in connection with the scientific research and development, related to the business carried on by the company, in the year in which such expenditure is incurred.

6.      Under Section 115 JAA of the Income Tax Act, 1961, the Company will be entitled to carry forward a tax credit in respect of tax paid on deemed income under Section 115JA upto a period of the fifth assessment year immediately succeeding the assessment year in which such tax credit become allowable.

7.      In accordance with and subject to the provisions of Section 80IA of the Income Tax Act, 1961, the Profits earned by the company from its manufacturing activities are exempted from Income Tax.

TO THE RESIDENT MEMBERS OF THE COMPANY

1.            Dividends paid by the Company being a Company referred in Section 115O to members being scheduled banks, public financial investment corporation or companies registered under Section 25 of the Companies Act, 1956, individuals, Hindu Undivided Families etc. is exempt in the hands of the recipient as per the provision of Section 10(33) of the Income Tax Act, 1961.

2.            As the dividend referred under the provisions of Section 115O is exempt under Section 10(33) of the Income Tax Act, 1961 no tax will be deducted by the company on such Dividend Payment.

3.            On the long term capital gains, arising on the sale of shares/debentures held by the members for more than 12 months, arrived at in the manner provided under Section 48 of the Income Tax Act, 1961, by deducting the Indexed cost of shares during the year in which the shares are sold from the sale price, the members are entitled to concessional rate of 20% as provided for in Section 112 of the Income Tax Act, 1961. Such long term capital gains would be exempt under Section 54 EA /54F of the Income Tax Act, 1961 subject to fulfilment of certain conditions.

4.            Members will not be required to pay wealth Tax in respect of the value of the equity shares  debentures held in the Company in view of their exclusion from the definition of “Assets” under Section 2(ea) of the Wealth Tax Act, 1957.

5.            Under Section 47(x) of the Income Tax Act, 1961 conversion of debentures into shares of the Company will  not be regarded as transfer and no capital gains tax will be levied thereon.

6.            All Mutual Funds set up by a Public Sector Bank or Financial Institutions or authorised by Reserve Bank of India and Mutual Funds Registered under the Securities and Exchange Board of India Act, 1992 or regulations made thereunder will be exempt from Income Tax from all of their income, including income from investment in share / debentures of the Company, under Section 10(23D) of Income Tax Act, 1961.

IV.        PARTICULARS OF THE ISSUE

 

OBJECTS OF THE ISSUE

 

1)           To Finance  Project  in the area of E-Commerce Net Distribution Network Project for commercial sales of Products and items for Domestic/Office consumption.

2)           To launch E-Commerce Payment Gateway Project & an International Gateway with Direct Satellite Bandwidth Connectivity & E-Commerce Credit Card Projects.

3)           To  set up Global  Web Portals & related eCommerce Int’l & National businesses

4)           To install latest equipments for providing Software/Web  Business Solutions.

5)           To meet expenses of the issue & List the equity shares of the Company on the Stock Exchanges.

COST OF PROJECT & MEANS OF FINANCE

The Total Cost of the Project is Rs 240 Crores as detailed hereunder. The projects have been framed by the  technical team of the Company. The cost of the total project has been estimated by financial experts of the Company in house and not appraised by any financial institution/Bank. The cost of the project and proposed means of financing are as under:

COST OF THE PROJECT

         (Rs. in Crores)

PARTICULARS

TOTAL

INTERNET DISTRIBUTION ECOMMERCE  PROJECT ( IN 12 CITIES )

(India home Service.net) Expandable Capacity to 100 Cities

30.00

E-COMM  PAYMENT GATEWAY PROJECT

50.00

E-COMM CREDIT CARD PROJECT

135.00

PORTALS/SOLUTIONS  BUSINESS DEV.

15.00

ISSUE EXPENSES

10.00

TOTAL

240.00

MEANS OF FINANCE