Part 3 :

Approval on Correction of Information

“ I, Company’s Chief Finance Officer, having verified the content and
information in this report of Annual information disclosure with
carefulness and confirm that the said content and information are
correct, complete, not false, not misleading, nor short of essential
statement and we confirm that

(1) The financial statements and financial information summarized in the
Form of Annual Data Disclosure are correctly, completely, and materially
stated pertaining to financial position, results of operation, and cash
flow of the Company and its subsidiary companies;

(2) I shall be responsible for causing the data of the Company to be
disclosed to ensure that the Company has disclosed the data in material
part of the Company and its subsidiary companies, correctly and
completely, including supervising the system compliance;

(3) I shall be responsible for causing the internal control to be
provided and the system compliance to be supervised and we have notified
the data of evaluation of the internal control on 18^(th) February,
13^(th) May, 15^(th) July and 22^(nd) December 2004 to the Audit
Committee of the Company, it covers about any imperfect or any
significant change in internal control system including any false
information that may affect the financial report of the company and
subsidiary company.

In this regard, for being evidence that all of the documents are
certified by me, I assign Mr. S. Srinivasan to affix their signatures on
every page of these documents. If any document has no signatures of Mr.
S. Srinivasan, it is deemed that such document is certified by me.”

  -------------------------- ----------------- ---------------------------
  Name                       Position          Signature

  Mr. P.K. Sipani            Sr. V.P.          
                             (Commercial)      
  -------------------------- ----------------- ---------------------------

  -------------------------- ----------------- ---------------------------
  Name                       Position          Signature

  Attorney                                     

  Mr. S. Srinivasan          President         
  -------------------------- ----------------- ---------------------------

  “ I, Company’s director, having verified the content and information
  in this report of Annual information disclosure with carefulness. I do
  not have any significant doubt that the information is incorrect,
  incomplete, false and misleading or short of essential statement,
  which may cause other persons to misunderstand the information.

  In this case, in witness of all the documents being certified by me in
  one set, I have assigned Mr. S. Srinivasan to countersign on every
  page of these documents. Any documents being not countersigned by Mr.
  S. Srinivasan shall not be deemed to have been certified of
  information by me.

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Mr. S.S. Mahansaria         Director        

  Ms. Rachani Kajiji          Director        

  Mr. Rajinderpal Singh       Director        
  Thakralbutra                                

  Mr. Prakit Pradipasen       Director        

  Mr. Sachin Jintendra Mehta  Director        

  Mr. Deepak Mittal           Director        
  --------------------------- --------------- ---------------------------

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Attorney                                    

  Mr. S. Srinivasan           President       
  --------------------------- --------------- ---------------------------

  “ I, Company’s director, having verified the content and information
  in this report of Annual information disclosure with carefulness. I do
  not have any significant doubt that the information is incorrect ,
  incomplete, false and misleading or short of essential statement,
  which may cause other persons to misunderstand the information.

  In this case, in witness of all the documents being certified by me in
  one set, I have assigned Mr. S. Srinivasan to countersign on every
  page of these documents. Any documents being not countersigned by Mr.
  S. Srinivasan shall not be deemed to have been certified of
  information by me.

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Mr. Arvind K. Newar         Director        
  --------------------------- --------------- ---------------------------

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Attorney                                    

  Mr. S. Srinivasan           President       
  --------------------------- --------------- ---------------------------

  “ I, Company’s director, having verified the content and information
  in this report of Annual information disclosure with carefulness. I do
  not have any significant doubt that the information is incorrect ,
  incomplete, false and misleading or short of essential statement,
  which may cause other persons to misunderstand the information.

  In this case, in witness of all the documents being certified by me in
  one set, I have assigned Mr. S. Srinivasan to countersign on every
  page of these documents. Any documents being not countersigned by Mr.
  S. Srinivasan shall not be deemed to have been certified of
  information by me.

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Mr. Kumar Mangalam Birla    Chairman        
  --------------------------- --------------- ---------------------------

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Attorney                                    

  Mr. S. Srinivasan           President       
  --------------------------- --------------- ---------------------------

  “ I, Company’s director, having verified the content and information
  in this report of Annual information disclosure with carefulness. I do
  not have any significant doubt that the information is incorrect ,
  incomplete, false and misleading or short of essential statement,
  which may cause other persons to misunderstand the information.

  In this case, in witness of all the documents being certified by me in
  one set, I have assigned Mr. S. Srinivasan to countersign on every
  page of these documents. Any documents being not countersigned by Mr.
  S. Srinivasan shall not be deemed to have been certified of
  information by me.

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Mrs. Rajashree Birla        Director        
  --------------------------- --------------- ---------------------------

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Attorney                                    

  Mr. S. Srinivasan           President       
  --------------------------- --------------- ---------------------------

  “ I, Company’s director, having verified the content and information
  in this report of Annual information disclosure with carefulness. I do
  not have any significant doubt that the information is incorrect ,
  incomplete, false and misleading or short of essential statement,
  which may cause other persons to misunderstand the information.

  In this case, in witness of all the documents being certified by me in
  one set, I have assigned Mr. S. Srinivasan to countersign on every
  page of these documents. Any documents being not countersigned by Mr.
  S. Srinivasan shall not be deemed to have been certified of
  information by me.

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Mr. R.K. Rathi              Director        
  --------------------------- --------------- ---------------------------

  --------------------------- --------------- ---------------------------
  Name                        Position        Signature

  Attorney                                    

  Mr. S. Srinivasan           President       
  --------------------------- --------------- ---------------------------