Removal, resignation of auditor and giving of special notice.

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....btaining the previous approval of the Central Government in that behalf in the prescribed manner:           Provided that before taking any action under this sub-section, the auditor concerned shall be given a reasonable opportunity of being heard.      (2) The auditor who has resigned from the company shall file within a peri....

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....or providing expressly that a retiring auditor shall not be re-appointed, except where the retiring auditor has completed a consecutive tenure of five years or as the case may be, ten years, as provided under sub-section (2) of section 139.           (ii) On receipt of notice of such a resolution, the company shall forthwith send a copy thereof to the....

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....eting is sent, whether before or after the receipt of the representation by the company, and if a copy of the representation is not sent as aforesaid because it was received too late or because of the company's default, the auditor may (without prejudice to his right to be heard orally) require that the representation shall be read out at the meeting:      Provided that if....

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....ectly or indirectly, acted in a fraudulent manner or abetted or colluded in any fraud by, or in relation to, the company or its directors or officers, it may, by order, direct the company to change its auditors:           Provided that if the application is made by the Central Government and the Tribunal is satisfied that any change of the auditor is ....