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,

In terms of section 139(8) (i) vacancy caused due to the resignation of Manohar shall be filled in the following manner: (a) The Board of the company shall fill the casual vacancy in the office of auditor within 30 days. (b) Such appointment should also be approved by the company in general meeting convened within 3 months of the recommendation of the Board and auditor shall hold the office till the conclusion of the next annual general meeting. (c) Appointment of auditors to fill casual vacancy shall be made after taking into account the recommendation of the audit committee where the company is required to constitute such a committee.