General delegated tax powers can extend to later amendments within the same field without a fresh delegation.

A pre-existing delegation under section 15 and rule 71 of the Bengal Finance (Sales Tax) Act, 1941 was treated as a general delegation of the Commissioner's powers under section 11, including assessment and penalty functions. The later insertion of section 11(4B) did not require a fresh delegation because the delegated authority covered section 11 as a whole, not only the sub-sections existing on the date of delegation. The power to act under section 11(4B) therefore fell within the existing delegation, and the duty element attached to its exercise was incidental to that power. The challenge to the penalty notice accordingly failed.

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Issues: Whether a pre-existing delegation under section 15 and rule 71 of the Bengal Finance (Sales Tax) Act, 1941 and the Bengal Sales Tax Rules covered the power to impose penalty under section 11(4B), introduced later by amendment, without a fresh delegation.

Analysis: The delegation in rule 71 and the notification under section 15 were treated as a general delegation of the Commissioner's powers under section 11, including the power to assess tax and impose penalty. The later insertion of section 11(4B) did not make the existing delegation ineffective, because the authority delegated was the power under section 11 as a whole and not a frozen list of sub-sections as they stood on the date of delegation. The provision under section 11(4B) was held to be within the scope of the delegated power, and the element of duty attached to its exercise was regarded as incidental to that power.

Conclusion: The delegation was sufficient to authorise action under section 11(4B), and the contention that a fresh delegation was required was rejected.

Final Conclusion: The challenge to the penalty notice failed because the Commercial Tax Officer was held to have valid delegated authority under the existing statutory and rule-based delegation framework.

Ratio Decidendi: A general delegation of power under a taxing statute extends to later amendments within the same delegated field unless the statute or delegation expressly requires a fresh delegation for the newly inserted provision.

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