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TMI Blog2017 (1) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... ision. A reply was filed by the dealer and, again, a notice dated 09.09.2016 was issued under Section 25A of the KVAT Act. 2. The contention raised is of limitation and that there is no objection of the Comptroller and Auditor General and that the objection, if at all, of the Accountant General would not be an objection as contemplated in Section 25A; of the Comptroller and Auditor General. 3. The extract of the official web site of the Accountant General (Kerala) is produced before me from which the following paragraphs are extracted: "The Offices of the Accountants General are part of the Indian Audit & Accounts Department under the Comptroller and Auditor General of India (C&AG). The C&AG is a constitutional authority appointed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the provision. The further contention raised is of the objection of the Comptroller and Auditor General or the Accountant General, having not been supplied to the petitioner. This Court finds that though the statute is silent as to the furnishing of the objections to the assessee, that alone cannot lead to an exclusion of the requirement; to put a person to notice of the objection raised in audit, which could also lead to revision of assessment, already completed under the Act. 5. Mohinder Singh Gill v. Chief Election Commissioner - (1978) 1 SCC 405 held so: "77. We have been told that wherever the Parliament has intended a hearing it has said so in the Act and the Rules and inferentially where it has not specificated it is otiose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner shall also be allowed to file his objections. The petitioner shall also be given a hearing and final order shall be passed within a period of one month from the date of hearing. In this context the final decision as to whether the assessment is to be revised or not is on the assessing officer, the authority conferred with the power so to do under the KVAT Act. The objection on audit can, at best, be a word of caution and cannot be deemed to a dictate. 9. It is made clear that the setting aside of Ext.P5 is only to the extend of the objections raised on audit and revision attempted under Section 25A. Whatever proposals notified under Section 25(1) of the KVAT Act, and finalised by the assessment order shall not be upset by this jud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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