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Non compliance of as-14 in scheme of demerger...

(Querist) 24 August 2011 This query is : Open 
sir .........
my question is that a company in its demerger has not complied with as-14 and regional director has objected on the same in high cour....so what are the cosequences of this non-comliance..?
suggest any legal provision of companies act,1956 or any decided case law on the same matter...if any.?
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