Urgent Query on Company Audit.!!

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It is  assumed  that  no appointment is  done and the power to appoint the auditor may go to government hands upto my knowledge....

In this case it shall be deemed that no auditors have been appointed and Registrar is empowered to appoint auditors.

Thanks

It is a theoritical question. No company will appoint and fail to intimate the same. Now a days, appointment is done only after consulting the auditor, enquiring about the audior, (read proviso to 224 (1) and 224 (1B)). So question does not arise as to non intimation. 

Please bear in mind the CG u/s has power to appoint auditors, 224(3), It does not mean that for every minor default of company the CG can be called to appoint. The CG (here MCA) has better work to do than resolving these minor issues. 

It is the incabaility of company which will justify conferring power to CG, not otherwise.