shifting of registered office

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what is the procedure for shifting of registered office from one state to another when the ROC is same in both states ...what approvals are required
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referred section 12 of companies act
higlights are
b] in the case of any other company, outside the local limits of any city, town or village where such office is first situated or where it may be situated later by virtue of a special resolution passed by the company:

Provided that no company shall change the place of its registered office from the jurisdiction of one Registrar to the jurisdiction of another Registrar within the same State unless such change is confirmed by the Regional Director on an application made in this behalf by the company in the 


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