M/s Happy Exports Limited was merged with M/s Smart Exports Limited. The order passed by High Court was filed with the Registrar of Companies (ROC). But the same was not taken on record by ROC. Will the scheme still be e

Filing of Tribunal (earlier court) Order with Registrar of Companies (ROC) The order made in the Tribunal (earlier court) under section 230(8) of the Companies Act, 2013 should be filed with the Registrar of Companies. If the order is not filed with the Registrar, it will not have any effect. The requirement under this section is filing of the order of the Tribunal (previously court) and it does not specify the need for Registrar to register it. The section 230(8) of the Companies Act, 2013 only mandates the company to file the order of the Tribunal with ROC to give effect to the scheme of merger. The Register of Companies is bound to register the Certified Order copy of the Tribunal which is filed with the ROC by the company. Therefore, if the company files the Order of the Tribunal sanctioning the scheme of amalgamation or merger with the Registrar of Companies then the scheme becomes effective. (Note: Tribunal here refers to the National Company Law Tribunal.)