Firstly sieve all the dry ingredients (maida, coco powder, sugar, baking soda, baking powder) in a bowl. Now add butter and sugar in a bowl and beat them. When the mixture get fluffy and creamy add milk and vanilla essence to it and mix it well.

Now add the maida mixture slowly to it and if the mixture gets thickened add little amount of milk and mix it well.

Now add one cup of salt in a kadai and preheat it for 15 minutes on medium flame. Now grease the cake with butter and put the better in it.

Now put the cake tin in the kadai and bake it for 20-25 minutes on medium to low flame. After 20 minutes check the cake with a toothpick and if the toothpick comes out clean then off the gas and if the toothpick doesn't come out clean then bake the cake for atleast 5 minute again.

When the cake gets cool divide in two equal parts. Spread whipped cream on one side of the cake and cover it with the second part of the cake. Again spread whipped cream on it and decorate it with gems.

Your cake and is ready to serve.