Make and gmake issues

Hello
I am working on a CPP code written for SUN CC 5.5
and make
we used make to compile the code then it compilation went smooth
now i am using gmake:
I have a make file like this
WSROOT=..
include $(WSROOT)/etc/wsmkinclude.common
all:
@for subdir in */Makefile; \
do \
echo "+ Making $@ in `dirname $$subdir` ..."; \
(cd `dirname $$subdir`; make $(MAKEFLAGS) $@); \
done

.DEFAULT:
@for subMake in */Makefile; \
do \
if [ -f $$subMake ]; then \
echo "+ Making $@ in `pwd`/`dirname $$subMake` ..."; \
(cd `dirname $$subMake`; make $(MAKEFLAGS) $@); \
fi; \
done

and $(WSROOT)/etc/wsmkinclude.common is
all : check_options
sqlpath_chk:sh= \
if [ ${SQLPATH:-NOTDEFINED} = NOTDEFINED ] ;\
then \
echo NOTDEFINED ;\
else \
echo ${SQLPATH} ;\
fi
ora_version:sh= \
if [ ${ORACLE_VERS:-NOTDEFINED} = NOTDEFINED ] ;\
then \
echo NOTDEFINED ;\
else \
echo ${ORACLE_VERS} ;\
fi
product_name:sh= \
if [ ${WM_PRODUCT:-NOTDEFINED} = NOTDEFINED ] ;\
then \
echo NOTDEFINED ;\
else \
echo ${WM_PRODUCT} ;\
fi
check_options :
@if [ ${sqlpath_chk} = NOTDEFINED ] ;\
then \
echo 'The environment variable SQLPATH is not defined' ;\
echo ' ' ;\
echo 'This should have $$FLEXPM_HOME/config at a minimum' ;\
echo ' ' ;\
exit 1 ; \
fi ;\
if [ ${product_name} = NOTDEFINED ] ;\
then \
echo 'The environment variable WM_PRODUCT is not defined' ;\
exit 1 ; \
fi ;\
case ${ora_version} in \
some extra content also there

when i did
$gmake
/bin/sh: syntax error at line 15: `NOTDEFINED' unexpected
gmake: *** [check_options] Error 2

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