Form 23b of roc

Respected Sir,

My question is as under:

A Public limited Company which is not listed in the stock exchange and company's shareholding pattern are 51% share are hold by Govt. company and 49% share are hold by corporate body which is not associated with the Government Company, whether Auditor appointed by CAG has to file Form 23B with Registrar of Companies or not.

Please provide me the answer as soon as possible.

Thanks & Regards

Munna Gupta