Sir
In case of Appointment of Company Auditor for both government company and non government company in case of 1st failure to appoint the auditor then it will pass on to next level
eg in case of government company first auditor need to be appointed within 60 Days from Date of incorporation of company in case of failure BOD will appoint Within 30 DAYS thats what is said in section 139 but that 30 Days will be taken from when ??? ie after failure of CAG or before failure ???
please answer my query sir