Regional director entitled to voice his apprehension before Court at time of sanctioning of scheme o

CL : If Regional Director nurtures any doubt qua any of clauses in a scheme of amalgamation, and finds that same is contrary to law or apprehends that on strength of such a clause contained in scheme, company, after obtaining sanction from Court, may use or misuse same for contravention of any law including provisions of Income-tax, he is entitled to voice his doubt/apprehension before Court, at time Court considers grant of sanction to scheme