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2016 (2) TMI 242 - GUJARAT HIGH COURT

2016 (2) TMI 242 - GUJARAT HIGH COURT - TMI - Scheme of Amalgamation sanctioned. As directed that the petitioner shall preserve its books of accounts, papers and records and shall not dispose of the records without the prior permission of the Central Government under Section 396A of the Companies Act, 1956.

Filing and issuance of drawn up order is hereby dispensed with and all the authorities to act on a copy of this order along with the Scheme duly authenticated by the Registrar, Hi .....

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f Sections391 to 394 of the Companies Act, 1956, seeking the sanction of this Court for the Scheme of Amalgamation of Solid Johnson Floor Tiles Private Limited with Small Johnson Floor Tiles Private Limited. 2. It is submitted on behalf of the petitioner that Small Johnson Floor Tiles Private Limited, the Transferee Company, being the Holding Company, had earlier filed Company Application No.337 of 2015, seeking an order that no separate proceedings in respect of the Transferee Holding Company a .....

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an order dated 03.11.2015, passed in Company Application No.336 of 2015, this Court ordered dispensation of the meetings of the Equity Shareholders, Secured Creditors and Unsecured Creditors. 4. The petitioner, thereafter, filed Company Petition No.391 of 2015, seeking the sanction of the Scheme of Amalgamation. By an order dated 06.11.2015, this Court admitted the petition and directed the issuance of notice to the Regional Director and to the Official Liquidator. This Court also directed the .....

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e publication of the advertisements. 6. In response to the notice, the Regional Director has filed an affidavit dated 31.12.2015, making only one observation with regard to the comments from the IncomeTax Department. The report records that the office of the Regional Director has not received any adverse comments from the IncomeTax Department. It is, however, stated in the report that the petitioner Company may be directed to undertake compliance of the IncomeTax Act and Rules. 7. In response to .....

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response is received from the IncomeTax Department within a period of fifteen days from the receipt of the notice by the Regional Director, it may be presumed that the IncomeTax Department has no objection to the action proposed under Sections391 to 394 of the Companies Act, 1956, as the case may be. In any case, without prejudice to the above, the petitionerCompany submits that it would undertake compliance of the IncomeTax Act and the Rules made thereunder. 8. The Official Liquidator has filed .....

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