Query regarding appointment of auditor

As per Section 139(6) of companies act 2013, the first Auditors of a company are to be appointed always by the BOD within 30 days of registration of company and in case of failure to do so, the members shall be informed who shall within 90 days at an EGM appoint such auditor and such auditor shall hold office till conclusion of 1st AGM

There are no late payment fees prescribed, since the law is silent regarding the 90 days part (From where the 90 days needs to be considered).