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    <title>Application under Section 140</title>
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    <description>Applications under Section 140 may be filed by a director or aggrieved auditor in Form NCLT-1 with Annexure &quot;B&quot; documents. If the Tribunal finds abuse of auditor rights, it may dispense with sending or reading the auditor&#039;s representation, excluding the auditor from meetings. If the government applies and change is required, the Tribunal may, within fifteen days, order the auditor not to function and allow appointment of a replacement.</description>
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      <description>Applications under Section 140 may be filed by a director or aggrieved auditor in Form NCLT-1 with Annexure &quot;B&quot; documents. If the Tribunal finds abuse of auditor rights, it may dispense with sending or reading the auditor&#039;s representation, excluding the auditor from meetings. If the government applies and change is required, the Tribunal may, within fifteen days, order the auditor not to function and allow appointment of a replacement.</description>
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