Considering the provisions of the Companies Act, 2013 explain: Whether the liability of officers in default for the offences committed prior to amalgamation shall cease to be continued after amalgamation.

As per section 240 of the Companies Act, 2013, notwithstanding anything in any other law for the time being in force, the liability in respect of offence committed under the Companies Act, 2013 by the officers in default, of the transferor company prior to its merger, amalgamation or acquisition shall continue after such merger, amalgamation or acquisition. Hence, the liability of the officers in default of amalgamated companies shall not cease after amalgamation.