TMI Blog2017 (1) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Pleader, on a verification of the files, submits that there is no such check note available. The said contention, hence, cannot be sustained. 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 judgment and the petitioner shall be entitled to file an appeal from the said order. Petition allowed in part. - W.P.(C) No. 236 of 2017 (D) - - - Dated:- 18-1-2017 - K. VINOD CHANDRAN, J. K. J. Abraham and Nikhil John for the petitioner V. K. Shamsudheen, Government Pleader, for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deral 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 woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment, and the grounds that could be taken to revise the assessment, to the detriment of the assessee, enhancing the liability to tax, is a functional obligation which the statutory authority has to comply with even if the statute does not provide for it. The statute though silent, there can be no exclusion inferred from the said salutary principle. 7. The petitioner has a contention that the objections, as noticed under Section 25(1) of the KVAT Act has been finalised and a verification of the check note in the files would reveal that the earlier officer had closed the proceedings. However, the learned Government Pleader, on a verification of the files, submits that there is no such check note available. The said contention, hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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