(1.) This is an Application filed by the petitioner companies under Section 230/232 of the Companies Act, 2013 for changing the appointed date from 01.4.2015 to 01.4.2016 for the reasons given in the Application seeking for change is that the Board of Directors of the Company, had thought it fit to change the appointed date in view of the fact that financial statements of the Company having been approved by the Board and the shareholders in the AGM held on 30.9.2016 of all the Companies and in view of the same with a reason to obviate the difficulties arising out of, consolidating the Balance Sheets, Financial Statements and annual Returns etc. for the period ending 31st March, 2016 of all the Companies, which are required to be re-filed with the Registrar of Companies, the change of date is sought for.
(2.) This Tribunal perused the Application and the reasons stated for change in the appointed date from 01.4.2015 to 01.4.2016. However, we do not find the reasons given by the Companies seeking for the change as sought for by the applicants in the Application. From the documents annexed to therein, it is seen that the 2nd Motion final order approving the Scheme of Amalgamation between the petitioner companies therein was approved by this Tribunal vide Order dated 26.5.2017.
(3.) Reference to the Scheme as approved by this Tribunal vide its Order dated 26.5.2017, Paragraph No.2 of the said Scheme shows under definition clause 'appointed date' has been defined as follows :