SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	Jan. 31, 2022	Jan. 31, 2021
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,352,000	$ 1,352,000
Bad debt allowance		2,000
Accrued expenses	(2,000)	(2,000)
Syndications	2,923,000	2,923,000
Prepaid insurance		(4,000)
Alternative minimum tax credit	51,000	51,000
Total differed tax asset	4,324,000	4,322,000
Deferred income tax liability associated with book/tax	(1,396,860)	(1,502,000)
Net deferred income tax asset	2,927,140	2,820,000
Valuation Allowance	(2,927,140)	(2,820,000)
Net deferred income tax