Connected with

C.A.(CAA)/223/MB/2024

In the matter of

The Companies Act, 2013 (18 of 2013)

and

Section 232 r/w Section 230 of

The Companies Act, 2013 and other

applicable provisions of the Companies Act,

2013

read with the Companies (Compromises,

Arrangements and Amalgamations) Rules,

2016;

In the matter of

Scheme of Arrangement

Aditya Birla Fashion and Retail Limited,

CIN: L18101MH2007PLC233901 …Petitioner Company 1/

Demerged Company

Aditya Birla Lifestyle Brands Limited

CIN: U46410MH2024PLC423195 …Petitioner Company 2/

Resulting Company

[Collectively referred to as ‘Petitioner Companies’]

Order delivered on 27.03.2025

Coram:

Shri Prabhat Kumar Justice V.G. Bisht (Retd.) Hon’ble Member (Technical) Hon’ble Member (Judicial)

C.A.(CAA)/223/MB/2024 Appearances:

For the Petitioner Companies: Mr. Ahmed Chunawala, Advocate For the Regional Director: Mr. Bhagwati Prasasd, Assistant Director from the Office of the Regional Director Western Region, Ministry of Corporate Affairs.

ORDER

1. Heard Learned Counsel for the Petitioner Companies as well as the Representative of the Regional Director, Western Region, the Ministry of Corporate Affairs (“Regional Director”). No objection has been received by the National Compa