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        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.

        <h1>Amalgamation scheme approved under Companies Act despite non-compliance issue - Official Liquidator raises no objections</h1> The Court confirmed the scheme of amalgamation between Khatri Real Estate Pvt. Ltd. and Khatri Essence Pvt. Ltd. under sections 391 and 394 of the ... Amalgamation Issues:Petition under section 391, read with section 394, of the Companies Act, 1956 seeking sanction for the scheme of amalgamation between Khatri Real Estate Pvt. Ltd. and Khatri Essence Pvt. Ltd.Analysis:The petition under section 391, read with section 394, of the Companies Act, 1956 sought sanction for the scheme of amalgamation between the transferor-company, Khatri Real Estate Pvt. Ltd., and the transferee-company, Khatri Essence Pvt. Ltd. The Court had previously dispensed with the meetings of the shareholders and creditors of the companies as the applications were supported by affidavits. Subsequently, a petition for confirmation was filed, and the Court directed the publication of an advertisement in two newspapers. Notices were issued to the Official Liquidator and the Regional Director of the Ministry of Corporate Affairs. The advertisement was duly published, and reports from the Official Liquidator and the Regional Director were submitted. The Official Liquidator had no objections, but the Regional Director noted that standard 14 had not been followed.The Regional Director and the Official Liquidator filed their statutory reports, with the Official Liquidator having no objection to the confirmation of the petition. However, the Regional Director highlighted the non-compliance with standard 14. The petitioner assured the Court that the accounting standards stipulated in the Companies Act would be followed. Apart from this objection, there were no other issues raised. Considering the facts and circumstances, the Court confirmed the scheme of amalgamation and allowed the petition. The scheme was to take effect from 1-4-2008. The Court directed the office to take necessary steps for the issuance of formal procedure within a month.

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