WP(C) No. 236 of 2017 (D). Case: Modern Electricals Vs The Assistant Commissioner (Assmt.), Thrissur and Ors.. High Court of Kerala (India)

Case NumberWP(C) No. 236 of 2017 (D)
CounselFor Appellant: K.J. Abraham and Nikhil John, Advs. and For Respondents: V.K. Shamsudheen, Government Pleader
JudgesK. Vinod Chandran, J.
IssueConstitution Of India - Articles 148(3), 149, 149, 150, 151, 324; Kerala Value Added Tax Act, 2003 - Sections 25(1), 25A
Citation2017 (1) KLT 570
Judgement DateJanuary 18, 2017
CourtHigh Court of Kerala (India)


K. Vinod Chandran, J., (At Ernakulam)

  1. The petitioner is aggrieved with Ext. P5 order passed under Section 25(1) read with Section 25A of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short). The Assessment Year is 2009-2010 and the notice under Section 25(1) of the KVAT Act was dated 24.01.2014, within the limitation period, as provided under the provision. 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 President of India. The functions of the C & AG are derived mainly from the provisions of Articles 149 to 151 of the Constitution of India. The C & AG's Duties, Powers and Conditions of Service (DPC) Act, 1971 was passed by Parliament in 1971 under Articles 148(3) and 149 of the Constitution.

    xxx xxx xxx

    Travancore-Cochin became a Part-B State on 26th January, 1950 and with the federal financial integration that took place in April, 1950, audit and accounting functions became the responsibility of the Comptroller & Auditor General of India. The designation of the office was changed to Comptroller, Travancore and Cochin and the then State Accountant General Shri Govinda Menon became the Comptroller.

    With the reorganisation of States in November, 1956, the new State of Kerala was born, comprising of the erstwhile State of Travancore-Cochin, Malabar District and Kasaragod Taluk. The Office was upgraded to Accountant General's level in 1960 and Shri S. Vasudevan, the last Comptroller of the Travancore-Cochin State was appointed as the first Accountant General of Kerala.

    This is more so evident since there would not be any occasion where the Comptroller and Auditor General conducts an audit within the State and the same is only conducted through the Office of the Accountant General.

  4. The ground of limitation cannot be sustained since...

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