https://www.taxtmi.com/caselaws?id=163480 An amalgamation scheme may distinguish between an appointed day and the effective date, and the latter governs when the transfer becomes fully operative. Here, the scheme provided that the business stood transferred from 1 April 1983 in principle, but it became finally effective only on filing the certified sanction orders with the registrars, and the employment offer clause was tied to that operative date. The record of the general notice on 1 September 1985 supported 1 October 1985 as the effective date. Workmen's parity in pay scale, dearness allowance and other benefits therefore arose only from 1 October 1985, not from the appointed day. en-us Fri, 20 Aug 1999 00:00:00 +0530 Thu, 03 Apr 2014 12:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163480 An amalgamation scheme may distinguish between an appointed day and the effective date, and the latter governs when the transfer becomes fully operative. Here, the scheme provided that the business stood transferred from 1 April 1983 in principle, but it became finally effective only on filing the certified sanction orders with the registrars, and the employment offer clause was tied to that operative date. The record of the general notice on 1 September 1985 supported 1 October 1985 as the effective date. Workmen's parity in pay scale, dearness allowance and other benefits therefore arose only from 1 October 1985, not from the appointed day. Case-Laws Companies Law Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163480