Code of Criminal Procedure Act, 1973

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Sections	Particulars
Chapter X	Audit and Auditors
146	Auditors to attend general meeting
Description	All notices of, and other communications relating to, any general meeting shall be forwarded to the auditor of the company, and the auditor shall, unless otherwise exempted by the company, attend either by himself or through his authorised representative, who shall also be qualified to be an auditor, any general meeting and shall have right to be heard at such meeting on any part of the business which concerns him as the auditor.