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        Companies Law

        Section 239 - Preservation of books and papers of amalgamated companies

        Companies Act, 2013
        Chapter XV
        COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS

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        Preservation of company books during amalgamation requires prior government permission and may allow appointed examination for offences. Books and papers of a company amalgamated with, or whose shares are acquired by, another under this Chapter shall not be disposed of without prior permission of the Central Government, which may appoint a person to examine such records to ascertain whether they contain evidence of an offence connected to the promotion, formation, management, amalgamation or share acquisition of the transferor company.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Preservation of company books during amalgamation requires prior government permission and may allow appointed examination for offences.

                            Books and papers of a company amalgamated with, or whose shares are acquired by, another under this Chapter shall not be disposed of without prior permission of the Central Government, which may appoint a person to examine such records to ascertain whether they contain evidence of an offence connected to the promotion, formation, management, amalgamation or share acquisition of the transferor company.


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