MCA has removed the doubt by issuing order as allowed u/ s 470 of the Companies Act 2013
The confusion was basically relating to the power of CAG to conduct supplementary audit in Government company & other Type of companies as mentioned in section 139
section 139 of the Act provide for power of the Comptroller and Auditor-General of India to appoint an auditor duly qualified to be appointed as an auditor in a government company or any other company owned or controlled, directly or indirectly, by the Central Government, or by any State Government or Governments, or partly by the Central covernment and padly by one or more State Governments;
But section 143 was not covering all the type of companies mentioned above
Now after this order all the type of companies as mentioned in section 139 will also be applicable for section 143
http://www.mca.gov.in/Ministry/pdf/ROD_7th_2014.pdf
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