10.

11.

12.

13.

14.

15.

SVIL received a notice dated October 4, 2019 from the ESIC Branch Office, Dundahera, Gurugram
requesting clarification regarding the insurance contribution for one of SVIL’s employees. The
required documents were submitted to the ESIC office. SVIL has received no further communication in
this regard.

SVIL received two show-cause notices each dated December 27, 2019 from the Divisional Joint
Labour Commissioner, alleging non-compliance with the Minimum Wages Act, the Rajasthan
Minimum Wage Act, 1949 and the Rajasthan Shops and Commercial Establishments Act, 1958. SVIL
has received no further communication in this regard.

SVIL received a letter dated January 20, 2020 from the Labour Commissioner, Haryana pursuant to a
complaint received against SVIL regarding non-payment of salary arrears. SVIL submitted the required
documents and has received no further communication in this regard.

SVIL received a letter dated February 27, 2020 from the Deputy Labour Commissioner, Circle-1,
Gurugram requesting SVIL to submit certain documents for investigation. SVIL submitted the required
documents and has received no further communication in this regard.

SVIL received a notice dated July 20, 2017 from the Assistant Commissioner of Sales Tax, Mumbai to
show cause as to why SVIL should not be assessed under Section 7 of the Maharashtra State Tax on
Professions, Trades, Callings and Employment Act, 1975 on grounds of incorrect returns filed by SVIL
for the financial year ended March 31, 2016. SVIL responded to this notice pursuant to its letter dated
August 19, 2017 demonstrating or noting for compliance the discrepancies alleged by the Assistant
Commissioner of Sales Tax, Mumbai. SVIL has not received any further communication in this matter.

SVIL received a notice dated February 3, 2016 from the Employees’ State Insurance Corporation,
Haryana, alleging non-payment of contributions under the ESIC Act, as well as non-filing of returns for
contribution for the period from December 2, 2013 until July 31, 2014. By an order dated March 18,
2016, the Employees’ State Insurance Corporation, Haryana imposed a fine of 20.73 million on SVIL.
SVIL submitted a response to the Employee State Insurance Corporation, Haryana on November 25,
2016, stating that it had already deposited the said amount and attaching the relevant ESIC challans.
SVIL has not received any further communication in this matter.

SVIL received a notice dated May 21, 2016 from the Shops and Establishment Commissioner,
Madiwala, Bengaluru alleging non-compliance with certain provisions under the Payment of Bonus
Act, 1972, the Minimum Wages Act, the Karnataka Shops & Commercial Establishments Act, 1961,
the Payment of Wages Act, 1936 and the Karnataka Labour Welfare Fund Act, 1965. SVIL responded
to this notice on June 8, 2016, demonstrating or noting for compliance the discrepancies alleged by the
Shops and Establishment Commissioner, Madiwala, Bangalore. SVIL has not received any further
communication in this matter.

SVIL received a notice dated July 18, 2016 from the Shops and Establishment Commissioner, Mysore
alleging non-compliances with certain provisions of the Minimum Wages Act, the Payment of Wages
Act, 1936, the Payment of Bonus Act, 1972, the Karnataka Shops & Establishments Act, 1961 and the
Karnataka Labour Welfare Fund Act, 1965. SVIL responded to this notice demonstrating or noting for
compliance the discrepancies alleged by the Shops and Establishment Commissioner, Mysore. The
reply by SVIL was received by the Shops and Establishment Commissioner, Mysore on July 29, 2016.
SVIL has not received any further communication in this matter.

SVIL received a notice dated February 7, 2017 from the Social Security Officer appointed under the
ESIC Act for inspection of certain records of SVIL for the period between April, 2012 and January,
2017. Further, SVIL received a notice dated July 17, 2017 from the Employees’ State Insurance
Corporation, Lower Parel, Mumbai, alleging non-payment of contributions under the ESIC Act for
total wages of 20.84 million during the financial year ended March 31, 2013. SVIL responded to this
notice on August 21, 2017, demonstrating the requisite contribution made by SVIL. SVIL has not
received any further communication in this matter.

SVIL received a notice dated August 26, 2019 from the Office of the Assistant Commissioner of State

Tax, Mumbai (“Assistant Commissioner, State Tax”) requiring SVIL to (i) submit certain documents
and (ii) show cause as to why it should not be assessed under Sections 7(5) and 7(6) of the Maharashtra

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