https://www.taxtmi.com/caselaws?id=281362 After amalgamation, the transferor company ceases to exist as a separate legal entity, so criminal liability for an offence allegedly committed before amalgamation does not automatically attach to the amalgamated company unless the statute expressly provides otherwise. A scheme clause allowing continuation of legal proceedings does not by itself transfer criminal liability for an already committed offence. On the facts noted, the alleged offence was attributable to the transferor company alone, and the summoning order against the amalgamated company was quashed. en-us Thu, 23 Aug 2007 00:00:00 +0530 Sat, 15 Jun 2019 14:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281362 After amalgamation, the transferor company ceases to exist as a separate legal entity, so criminal liability for an offence allegedly committed before amalgamation does not automatically attach to the amalgamated company unless the statute expressly provides otherwise. A scheme clause allowing continuation of legal proceedings does not by itself transfer criminal liability for an already committed offence. On the facts noted, the alleged offence was attributable to the transferor company alone, and the summoning order against the amalgamated company was quashed. Case-Laws Indian Laws Thu, 23 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281362