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2022 (4) TMI 1041 - Tri - Companies LawSanction of the Scheme of Amalgamation - Section 232(3) and other applicable provisions of the Companies Act, 2013 - HELD THAT:-Various directions with regard to holding, convening and dispensing with various meetings issued - directions with regard to issuance of notices also issued. It is ordered that in case of any default including any Provisions of Income Tax Act in this respect of the Transferor Companies the Income Tax department, the ROC, West Bengal and all other Statutory Department shall be at liberty to initiate appropriate proceedings against the Transferee Company, which after the sanction of the scheme by this Tribunal is in any case responsible for the liabilities/non-compliance of the Transferor Companies also. Petition disposed off.
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