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Casual vacancy

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(Querist)
12 July 2017 Hi there,

1) Whether Removal of auditor u/s 140(1) THROUGH Special Resolution and Previous Approval of CG amounts to CASUAL VACANCY?

2) Whether Removal of auditor u/s 140(4) THROUGH Special Notice amounts to CASUAL VACANCY?
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Ankur Garg

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Ankur Garg (Expert)
14 July 2017 Hi,

As per my understanding in both the above cases vacancy will be considered as casual vacancy.

Thank you
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Manish

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Manish (Querist)
17 July 2017 Thanks...Except retirement every other way causing auditors to vacant their office shall be result in casual vacancy.Correct?



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Manish

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Manish (Querist)
17 July 2017 I meanExcept retirement u/s 139(2) every other way causing auditors to vacant their office shall result in casual vacancy.Correct?
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Ankur Garg

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Ankur Garg (Expert)
17 July 2017 Yes. I think so....Vacancy due to Removal, Death, Disqualification will be treated as CV.

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