law: Companies Act, 2013 
  240.
  
    Liability
  
  of officers in respect of offences committed prior to merger, amalgamation,
  
  etc.
  Notwithstanding
  
  anything in any other law for the time being in force, the liability in respect
  
  of offences committed under this Act by the officers in default, of the
  
  transferor company prior to its merger, amalgamation or acquisition shall
  
  continue after such merger, amalgamation or acquisition.