Adjudication Order in respect of Shiv Kumar Agarwal, Rosydevi Agarwal, Roselabs Finance Ltd., Madhudevi Agarwal, Singhal Overseas Ltd. (now Roselabs Ltd.), Sadiram Industries Ltd. (merged into Roselabs Industries Ltd.), Pawankumar Agarwal and Roselabs Ltd. in the matter of M/s Gujarat Arth Ltd.