DECLARATION

I, PUNAM GUPTA, a student of PG 6TH YEAR at RAVENSHAW UNIVERSITY , CUTTACK bearing University Roll No. 11MCO054, hereby declare that I had undertaken an investigatory seminar Project during the academic year 2012 for the partial fulfillment of my PG 6TH YEAR Examination requirements. The Project submitted by me is the result of my original effort and it has not been submitted to any organization or university other than RAVENSHAW UNIVERSITY and for any purpose whatsoever.

PUNAM GUPTA M.COM 6TH YEAR ROLL NO. 11MCO054