Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether a decree obtained against a dissolved company, after amalgamation and statutory transfer of its undertaking, could be enforced in execution against the resulting company and the State Government without their being impleaded in the suit, and whether the ex parte decree and execution orders were liable to be set aside.
Analysis: The amalgamation order issued under section 396 of the Companies Act, 1956, dissolved the original company and provided that pending proceedings could be continued only against the resulting company. In such a statutory setting, the claimant was required to bring the transferees on record before proceeding to decree, and the transferees were entitled to an opportunity to defend the suit. General principles under Order XXII rule 10 and section 146 of the Code of Civil Procedure, 1908, did not override the specific mandate of the amalgamation order. Since the Corporation and the State Government had not been impleaded before the decree, the execution against them could not stand.
Conclusion: The decree was not executable against the Corporation and the State Government in the manner adopted, and the impugned execution orders were liable to be set aside.