https://www.taxtmi.com/caselaws?id=127680 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. en-us Fri, 17 Aug 1956 00:00:00 +0530 Thu, 14 Mar 2013 11:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127680 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. Case-Laws VAT and Sales Tax Fri, 17 Aug 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127680