https://www.taxtmi.com/caselaws?id=99674 A delegated reassessment power carried with it the conditions precedent inseparably attached to that power, so the delegate could act on its own satisfaction under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958. The earlier assessment was made against a non-existent person and was therefore a nullity; such a void assessment could not bar reassessment, and cancellation of that order was not a prerequisite. On that basis, the reassessment order was upheld and the challenge failed. en-us Fri, 08 Mar 1963 00:00:00 +0530 Tue, 24 Sep 2013 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99674 A delegated reassessment power carried with it the conditions precedent inseparably attached to that power, so the delegate could act on its own satisfaction under section 19(1) of the Madhya Pradesh General Sales Tax Act, 1958. The earlier assessment was made against a non-existent person and was therefore a nullity; such a void assessment could not bar reassessment, and cancellation of that order was not a prerequisite. On that basis, the reassessment order was upheld and the challenge failed. Case-Laws VAT and Sales Tax Fri, 08 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99674