(1) Commercial Property measuring 15 Biswas situated at Bir Ahmedabad, Tehsil Malerkotla. District Sangrur registered in the name of Sh Vikas Singla S/o Sh. Ramesh Chander Singla, R/o Malerkotla Vide Sale Deed No. 1148 executed on 20.06.2003 and registered on 24.06.2003 (2) Commercial Property measuring 10 Biswas situated at Bin Ahmedabad, Tehsil Malerkotla District Sangrur registered in the name of Sh Vikas Singla S/o Sh. Ramesh Chander Singla, R/o Malerkotla Vide Sale Deed No. 3613 dated 17.02.2004 (Charge of Excise & Taxation Department for Rs. 6,52,168/- vide rapat no. 252 dt 19.11.2015 on both properties)