Delegated tax assessment power includes the delegate's own satisfaction on information in possession, validating the notice.

Delegated assessment powers under section 11(2) of the Bengal Finance (Sales Tax) Act, 1941, included the delegate's authority to form the requisite satisfaction on information in his possession. Section 15 and rule 71 permitted delegation of the Commissioner's powers to a Commercial Tax Officer, and the condition of satisfaction was treated as integral to the exercise of the delegated power rather than a separate, non-delegable step. The prescribed form and rules also indicated that the issuing authority itself had to be satisfied. On that construction, the Commercial Tax Officer could validly issue the notice, and the jurisdictional objection failed.

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Issues: Whether the Commercial Tax Officer validly issued the notice under section 11(2) of the Bengal Finance (Sales Tax) Act, 1941, on the basis of delegated powers, and whether the statutory requirement of the Commissioner's satisfaction upon information in his possession could be exercised by the delegate.

Analysis: Section 11(2) contemplated assessment where the Commissioner was satisfied, upon information in his possession, that a dealer liable to tax had failed to register. Section 15 authorized delegation of the Commissioner's powers, and rule 71 specifically contemplated delegation of the powers under section 11 to a Commercial Tax Officer. The power to assess under section 11(2) necessarily carried with it the duty to form the requisite satisfaction and to act on the relevant information, because the condition of satisfaction was integral to the exercise of the power and could not be separated from it. The rules and prescribed form also indicated that the assessing authority issuing the notice was the person who was to be satisfied. On that construction, once the power was delegated, the delegate could lawfully exercise the power on his own satisfaction based on information in his possession.

Conclusion: The notice was validly issued by the Commercial Tax Officer, and the objection to jurisdiction failed.

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