https://www.taxtmi.com/caselaws?id=96960 A transfer of decrees or assets under a court-sanctioned amalgamation scheme is not a transfer by assignment when the transfer takes effect directly by force of the court's order. On that basis, the notice requirement in Order 21, Rule 16 CPC was not attracted, because the proviso applies only to transfers by assignment. The fact that the transferor company had ceased to exist did not displace the rule or remove the notice requirement for its intended protections. The Calcutta HC therefore treated the amalgamation-based transfer as distinct from an assignment and held that notice under Order 21, Rule 16 was not required. en-us Mon, 26 May 1947 00:00:00 +0530 Fri, 13 Jan 2012 14:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96960 A transfer of decrees or assets under a court-sanctioned amalgamation scheme is not a transfer by assignment when the transfer takes effect directly by force of the court's order. On that basis, the notice requirement in Order 21, Rule 16 CPC was not attracted, because the proviso applies only to transfers by assignment. The fact that the transferor company had ceased to exist did not displace the rule or remove the notice requirement for its intended protections. The Calcutta HC therefore treated the amalgamation-based transfer as distinct from an assignment and held that notice under Order 21, Rule 16 was not required. Case-Laws Companies Law Mon, 26 May 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96960