The petitioner is a Company. The Company was incorporated originally in the name of M/s.Parayil Hotels and Resorts (P) Ltd. Thereafter, by Ext.P1, the name of the Company has been changed as 'Ceasar Palace (P) Ltd. Ext.P1 is the fresh certificate of incorporation consequent upon the change of name. Based on the change of name, the petitioner approached the Revenue Officials to effect necessary changes consequent upon the change of name of the Company. The Revenue Officials refused to effect transfer of registry. Therefore, the petitioner have approached this Court.
2. When the name of the Company is changed, it does not involve in the transfer of property of the Company. If the property stands in the name of M/s.Parayil Hotels and Resorts W.P.(C) No.32497 of 2014 2 (P) Ltd., consequent upon the change of name of the Company, the change shall be effected in the name of Ceasar Palace (P) Ltd. Therefore, the Revenue Officials after verifying the relevant records that the property stands in the name of M/s.Parayil Hotels and Resorts (P) Ltd., based on Ext.P1, necessary changes shall be effected in the Basic Tax Register and other records. It is made clear that this is not a transfer in terms of transfer of registry. On the other hand, the only change of name being effected consequent upon the change of name of the Company. Needful shall be done within a period of four weeks.
The writ petition is disposed of as above.
Sd/-
A.MUHAMED MUSTAQUE, JUDGE ln