VIBHU BAKHRU, J.

CM 43928/2016

1. Allowed, subject to all just exceptions.

2. The application is disposed of.

W.P.(C) 11225/2016 & CM 4874/2017 (delay)

3. The petitioner – a Chartered Accountant by profession – has filed the present petition, inter alia, impugning an order dated 19.10.2016 passed by the Regional Director, Northern Region, Ministry of Corporate Affairs (hereafter ‘the RD’), whereby he has allowed the respondent no.2’s application and recalled the order dated 04.02.2016 and further decided to proceed with respondent no.2 company’s application for permission to remove the petitioner as a statutory auditor.

4. Mr Nandrajog, learned Senior Counsel appearing for the petitioner has contended that the order passed on 04.02.2016 was a consent order and therefore, could not have been recalled by the RD.

5. The contentions advanced on behalf of the petitioner are not persuasive. Respondent no.2 had filed an application seeking permission from the RD (as he is the delegate of the Central Government) for removal of the petitioner as a statutory auditor. This application was made in terms of Section 140(1) of the Companies Act, 2013. Section 140(1) of the Companies Act, 2013 is