NATIONAL COMPANY LAW TRIBUNAL

(An Application filed under Section 230-232 of the Companies Act, 2013, read with Companies (Compromises, Arrangements, and Amalgamations) Rules,

2016)

In the matter of the Scheme of Arrangement between:

PKF FINANCE LIMITED

Through its Authorised Representative

With its registered office at: First Floor, Balbir Tower,

Namdev Chowk, GT Road, Jalandhar City, Punjab

PAN: AAACP8820A

…Transferor Company No. 1/Applicant Company No.1

And

PUNJAB KASHMIR FINANCE LIMITED

through its Authorised Representative - Mr. Rakshat Goyal

with its registered office at: First Floor, Balbir Tower,

Namdev Chowk, GT Road, Jalandhar City, Punjab

PAN: AAACP8819R

...Transferee Company/Applicant Company No.2

Order delivered on: 25.09.2025

Coram: KHETRABASI BISWAL, MEMBER (JUDICIAL)

KAUSHELNDRA KUMAR SINGH, MEMBER (TECHNICAL)

Present:

For the Applicant Company : Mr. Yash Pal Gupta, Advocate

ORDER

1. This joint company Application is filed by the Applicant Companies namely; PKF Finance Limited (hereinafter referred to as Transferor Company/Applicant Company No.1), and Punjab Kashmir Finance Limited (hereinafter referred to as Transferee Company/Applicant Company No.2) under section 230-232 of the Companie