Pusuant to Regulation 30 of SEbI(LODR) Regulation, 2015 we hereby attach notice of postal ballot to consider and approve the following: 1. Enhancement of overall limits for inter corporate ....

NOTICE OF POSTAL BALLOT (Pursuant to Section 110 of Companies Act, 2013 and read with the Companies (Management and Administration) Rules, 2014 each as amended) Dear Member(s), NOTICE is hereby given pursuant to the provisions of Section 110 read with Section 108 and other applicable provisions, if any, of the Companies Act, 2013 (“Companies Act”), read with Rule 22 of the Companies (Management and Administration) Rules, 2014 (“Rules”), (including any statutory modification or re-enactment thereof, for the time being in force), Secretarial Standard on General Meetings(“SS-2”), Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) and other applicable laws and regulations, read with General Circular No. 14/2020 dated April 8, 2020, General Circular No.17/2020 dated April 13, 2020, General Circular No. 22/2020 dated June 15, 2020, General Circular No. 33/2020 dated September 28, 2020, General Circular No. 39/2020 dated December 31, 2020, General Circular No. 10/2021 dated June 23, 2021, General Circular No. 20/2021 dated December 8, 2021, General Circular No. 3/2022 dated May 5, 2022, General Circular No. 11/2022 dated December 28, 2022, General Circular No. 09/2023 dated September 25, 2023, and General Circular No. 09/2024 dated September 19, 2024, issued by the Ministry of Corporate Affairs (the “MCA Circulars”), it is proposed to seek the consent of the members (“Members”) of M/s. EPUJA SPIRITECH LIMITED (FORMERLY KNOWN AS SAGAR PRODUCTIONS LIMITED) (“Company”), to transact the special business as set out hereunder by passing Ordinary / Special Resolution, as applicable, by way of postal ballot / electronic voting. An Explanatory Statement pursuant to Section 102 of the Act and other applicable provisions of the Act, pertaining to the resolution setting out the material facts and the reasons thereof, is appended, Pursuant to Rule 22(5) of the Rules. Section 110 of the Act and the Rules provide for passing of resolutions by postal ballot. In terms of said Section of the Act and the Rules, a company may, and in case of resolutions relating to such business as the Central Government may, by notification, declare to be conducted only by postal ballot, shall, get any resolution (other than ordinary business and any business in respect of which directors or auditors have right to be heard at any meeting) passed by means of postal ballot, instead of transacting the business in general meeting of the Company. The Board of Directors (“Board”) in its meeting held on Wednesday 29th July, 2026 has appointed CS Megha Samdani, Practicing Company Secretary, as the Scrutinizer for EPUJA SPIRITECH LIMITED (Formerly known as Sagar Productions Limited) conducting the Postal Ballot through e-voting process in a fair and transparent manner. She has communicated her willingness to be appointed and will be available for the said purpose. In light of the MCA Circulars and SEBI Listing Regulations, the Postal Ballot through remote e-voting is being initiated to transact business as set out in this Notice. The Company has engaged Central Depository Services Limited (India) Limited (CDSL) for facilitating the remote e-voting system. The remote e-voting period commences on Thursday 30th July, 2026 and ends on Friday 28th August, 2026 The cut-off date for the purpose of determining eligibility of members for voting has been fixed as Friday 24th July, 2026 (“cut-off date”). In compliance with the aforesaid MCA Circulars, the hard copy of Postal Ballot Notice along with Postal Ballot Forms and pre-paid business envelope will not be sent to the Members as the company is sending notice through email as per the exemptions granted by ministry in its circulars time to time. Notice of the Postal Ballot is being sent only through electronic mode to those Members holding shares either in physical form or dematerialized form as on the cut-off 24th July, 2026 and whose email addresses are registered with the Company/ Depositories. Members may note that the Notice of the Postal Ballot will also be available on the Company’s website https://epuja.co.in,websites of the Stock Exchange, and on the website of Central Depository Services Limited (India) Limited (CDSL) i.e. at www.cdslindia.com. members are requested to read carefully the instructions for remote e-voting given in the Notes forming part of this Notice. In compliance with the requirements of the MCA Circulars, the hard copy of Postal Ballot Notice along with Postal Ballot Forms and pre-paid business envelope will not be sent to the shareholders for this Postal Ballot, in accordance with the exemptions granted by the MCA Circulars. Members are required to communicate their assent or dissent through the remote e-voting system only. The draft resolutions proposed to be passed by way of Postal Ballot and the Explanatory Statement setting out the material facts concerning the said resolution and the reasons thereof, are annexed hereto for your consideration. In compliance with the requirements of the MCA Circulars, Members are required to communicate their assent or dissent through the remote e-voting system only. You are requested to carefully read all the instructions given in the Notes. E-voting shall commence on Thursday 30th July, 2026, and ends on Friday 28th August, 2026. The Scrutinizer shall submit his report to the Chairman of the Company after completion of scrutiny of the e-voting Monday 31st August, 2026 and, the results of the voting shall be declared by the Chairman of the Company on or before Monday 31st August, 2026 at Company’s Registered Office. The results along with the Scrutinizer’s Report will be placed EPUJA SPIRITECH LIMITED (Formerly known as Sagar Productions Limited) on the Company’s website i.e., https://epuja.co.in and on the e-voting system link of Central Depository Services Limited (India) Limited (CDSL) i.e, at www.cdslindia.com. The same shall simultaneously be communicated to the BSE Ltd., on which the shares of the Company are listed. ITEM OF BUSINESS REQUIRING CONSENT OF SHAREHOLDERS THROUGH POSTAL BALLOT: SPECIAL BUSINESS RESOLUTION1:To consider and approve the enhancement of overall limits for inter- corporate loan/guarantee/security/investment pursuant to Section 186 of the Companies Act, 2013 upto 100 crore: - To consider and, if thought fit, to pass the following resolution as a Special Resolution: “RESOLVED THAT pursuant to the provisions of Section 186 of the Companies Act, 2013 (the ‘Act’) read with the relevant rules made thereunder and all other applicable provisions of the Act, if any, and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and other applicable laws/regulations including any statutory modification(s) or re-enactment(s) thereof for the time being in force, and subject to such approvals, consents, sanctions and permissions as may be necessary, the consent of the members of the Company be and is hereby accorded to the Board of Directors of the Company (hereinafter referred to as ‘the Board’) which term shall be deemed to include, unless the context otherwise requires, any committee of the Board or any officer(s) authorized by the Board to exercise the powers conferred on the Board under this resolution to (i) give any loan to any person or other body corporate whether in India or abroad (which shall also include giving loans by the Company under cash pool arrangement) (ii) give any guarantee or provide any security in connection with a loan to any other body corporate or person whether in India or abroad and (iii) acquire by way of subscription, purchase or otherwise, the securities of any other body corporate whether in India or abroad, by whatever name called, as it may in its absolute discretion deem beneficial and in the interest of the Company upto a maximum of INR 100 Crore only (Indian Rupees Hundred Crore only) at any given point of time, subject to specific appr [Showing first 8,000 characters — download PDF for full document]