An application under Section 230 and Section 232 of the Companies Act, 2013, read with the Companies (Compromises, Arrangements

and Amalgamations) Rules, 2016, and other applicable provisions of

the law.

IN THE MATTER OF:

VISHVA ELECTROTECH LIMITED, a company incorporated under the Companies Act, 1956 and a Company within the meaning of Companies Act, 2013, having Corporate Identification No. U31501WB2009PLC132426, having PAN AACCV9292L and its registered office at Unit No. 8B & 8C, 8th Floor, 23, Circus Avenue, Kolkata- 700017, West Bengal, India, within the jurisdiction of this

Hon’ble Tribunal.

…. Applicant Company 1/ Transferor Company

AND

POLAR ELEKTRIC LIMITED, a company incorporated under the Companies Act, 1956 and a Company within the meaning of Companies Act, 2013, having Corporate Identification No. U31909WB2004PLC100818, having PAN AABCV9717D and its registered office at Unit No 8B, 8th Floor, 23 Circus Avenue, Kolkata- 700017, West Bengal, India, within the jurisdiction of this Hon’ble

Tribunal.

…. Applicant Company 2/ Transferee Company

IN THE MATTER OF:

1. Vishva Electrotech Limited

2. Polar Elektric Limited …. Applicants Date of pronouncing the order: 14th August, 2024 Coram:

Smt