(1) Where the court has made an order confirming a merger an office copy thereof shall forthwith be sent to the registrar of companies for registration by such officer of the court as the court may direct.
(2) The acquiring company shall cause to be published in the Companies Registration Office Gazette notice of delivery to the registrar of companies of the order of the court confirming the merger within fourteen days of such delivery and if default is made in complying with this paragraph the company and every officer of the company who is in default shall be guilty of an offence.
(3) It shall be a defence for a person charged with an offence under paragraph (2) to show that non-compliance was not due to any delay or negligence on the part of the company or person concerned.
(4) Proceedings in relation to an offence under this regulation may be brought and prosecuted by the registrar of companies.