Re-opening of financial statments of company

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If an individual, who don't have any interest in the company, wants to file an application for reopening of financial statments on the basis of mismangement or fraude.
Then under which section will he be able to to do so ?
Replies (1)
Section 130 of companies Act ,2013..

But it's from statutory authorities point of view like Income tax,SEBI etc..

There should be some interest or expected damage to person ,Else third party can't make application


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