Manohar, the auditor of Belle Ltd. appointed by the company in its last general meeting has resigned from the office of auditor of the company for some personal reasons. Referring to the provisions of the Companies Act,

The auditor of the company shall submit the resignation to the Board of Director. Section 140(2) provides that the auditor who has resigned from the company shall file within a period of thirty days from the date of resignation, a statement in ADT-3 with the company and the Registrar, indicating the reasons and other facts as may be relevant with regard to his resignation.