Auditors ‑ Appointment of auditors other than retiring ‑ Expression “other than retiring” in the sub‑section ‑ Interpretation of

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..... etiring ‑ Expression other than retiring in the sub ‑ section ‑ Interpretation of A point has been raised as to whether the words other than a retiring auditor occurring in section 225(1) should be mentioned in the special notice under section 225(1) while proposing a new person to be appointed as auditor and whether the words instead of him should be mentioned .....

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..... hese words have no specific meaning attached to them. These words are suggestive only to indicate a new person and are not the mandatory requirement of law requiring these words to be included in the special notice under section 225(1) or in the resolution passed under section 224(2)(c). Thus, passing of a resolution in the annual general meeting appointing another person as an auditor of the comp .....

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