During 1926, Valabhdas Runchordas, who had been in the sound recording industry in Bombay since 1902, and a persistent rival of The Gramophone Co., Ltd., organised a company in the name of The Viel-o-phone Co., Ltd., with a disc record factory at Matunga, in the northern suburbs of Bombay with the co-operation of Edison Bell, Limited, London .

By mid-1927, The Viel-o-phone Co., Ltd., was producing and pressing disc records under a variety of labels, however, technical and financial problems had forced the closure of the Matunga factory by early 1933. The pressing of disc records by the Matunga factory had encouraged The Gramophone Co., Ltd., to organise a subsidiary company in the name of The Twin Record Co.,. Ltd., Calcutta, in competition with the Matunga factory, often replicating the same releases with releases on the 'Twin' label under pseudonyms. (from)