Annual General meeting

AGM can not be extended on account of audit.

It can be extended upto 3-months on the grounds available.

Regards

But the Comments of C&AG have to be placed and adopted along with with the audited final accounts as per Section 619(5).

Agreed... But Company has to conduct AGM... there are many cases where court has also ruled out that even if the accounts of the Company are not ready AGM need to be conducted... Its a meet of members...

Plz refer section...

other views are solicited...

Exactly, The conductance of the AGM as per section 166 read with 210 has been done. The final accounts have been adopted but as per section 619(3)(b) which applies to Govt. Companies, comments are not yet obtained. There is no option but to adjourn it.
Or  if there is any, perspectives are anticipated.

Thanks Again.