IN RE Vs. SIGMA ALDRICH CHEMICALS PRIVATE LIMITED

JUDGEMENT

(1.) The Petition is filed by M/S Sigma Aldrich Chemicals Private Limited, through its Director Mr. Anand Ranganathan under section 2(41) of the Companies Act, 2013 for change of financial year of the Petitioner Company from 1st April - 31st March to 1st January - 31st December. The Petitioner has also stated in the Company petition for the retention and alignment of its financial year as of the Holding Company which is 1st January to 31st December, as the ultimate holding company " Merck KGaA", Frankfurter Strasse 250, 64293, Darmstadt, Germany, follows the calendar year January to December as its financial year, Contents of the Company Petition are briefly stated hereunder:

(2.) The Counsel for Petitioner Company Mr. K.S. Vadivelu appeared on 25/7/2016, 3/8/2016 and 19/8/2016 submitted the relevant documents and confirmed the following that:

(3.) As per section 2(41) of the Companies Act, 2013 which reads as follows: