Companies Act, 1956
Sec 231 - Right
of auditor to attend general meeting.
All notices of, and other communications relating to, any
general meeting of a company which any member of the company is entitled to
have sent to him shall also be forwarded to the auditor of the company ; and
the auditor shall be entitled to attend any general meeting and to be heard at
any general meeting which he attends on any part of the business which concerns
him as auditor.