Where Central Government has formed an opinion that names of two companies are identical or name of one company resembles registered name of another company, it can issue directions in terms of section 22(1)(ii)(b) of Companies Act to subsequently registered company within 12 months of its first registration or registration by a new name and once that period lapses, government looses its authority to issue such a direction - MRC Logistics (P.) Ltd. v. Regional Director - [2009] 93 SCL 101 (BOM.) [WRIT PETITION NO. 462 OF 2009]