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2019 (10) TMI 1300 - Tri - Companies LawSanction of Scheme of Merger by Absorption - Sections 230 to 232 of the Companies Act, 2013 - HELD THAT:- The First Applicant Company is directed to serve notices along with copy of scheme upon:- (i) concerned Income Tax Authority for the First Applicant Company having PAN No. AAACL0702F at 2(2)(2) , Aykar Bhavan , Marine lines Mumbai, India within whose jurisdiction the First Applicant Company’s assessments are made (ii) the Central Government through the office of Regional Director, Western region, Mumbai and (iii) Registrar of Companies Mumbai India with a direction that they may submit their representations, if any, within a period of thirty days from the date of receipt of such notice to the Tribunal with copy of such representations shall simultaneously be served upon the First Applicant Company failing which, it shall be presumed that the authorities have no representations to make on the proposals - The First Applicant Company to also serve the notice upon the concerned office of the Official Liquidator, pursuant to Section 230(5) of the Companies Act, 2013 as per Rule 8 of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016. The Second Applicant Company is directed to serve notices along with copy of scheme upon:- (i) concerned Income Tax Authority for Second Applicant Company having PAN No. AAACA1031G at 1(1)(1), Aykar Bhavan, Marine lines Mumbai, India within whose jurisdiction the Second Applicant Company’s assessments are made (ii) the Central Government through the office of Regional Director, Western region, Mumbai (iii) Registrar of Companies Mumbai India, and (iv) Reserve Bank of India, Mumbai with a direction that they may submit their representations, if any, within a period of thirty days from the date of receipt of such notice to the Tribunal with copy of such representations shall simultaneously be served upon the Second Applicant Company failing which, it shall be presumed that the authorities have no representations to make on the proposals.
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