Hello Anil, Thanks for the review.
1) Git url problem has been fixed
2) Line ...

Hello Anil, Thanks for the review.

1) Git url problem has been fixed

2) Line 15, file mmeu.module, function mmeu_form_system_site_maintenance_mode_alter()
You shoud use single quote in function t() (like the previous one) : FIXED

3)Line 30, file mmeu.module, function mmeu_menu_site_status_alter()

if ($menu_site_status == MENU_SITE_OFFLINE && trim(variable_get('mmeu_urls', '')) != ''

The best way to make a comparison is use function empty(). So it should be like

if ($menu_site_status == MENU_SITE_OFFLINE && !empty(trim(variable_get('mmeu_urls', ''))) : I THINK ITS FINE FOR NOW