https://www.taxtmi.com/caselaws?id=128452 A duly delegated reassessment power under section 19 of the Madhya Pradesh General Sales Tax Act, 1958 carried the authority's satisfaction about escapement, because that satisfaction was an integral limitation on the power rather than a separate personal function. Escaped assessment was to be tested against the dealer's own assessment for the relevant year, not by whether the same turnover had been assessed in another concern's name. The reassessment notice was not invalid merely because alternative words were left unscored, as the assessee understood the case to meet and replied. On these grounds, the reassessment notice and order were upheld and the challenge failed. en-us Thu, 05 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 09:34:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128452 A duly delegated reassessment power under section 19 of the Madhya Pradesh General Sales Tax Act, 1958 carried the authority's satisfaction about escapement, because that satisfaction was an integral limitation on the power rather than a separate personal function. Escaped assessment was to be tested against the dealer's own assessment for the relevant year, not by whether the same turnover had been assessed in another concern's name. The reassessment notice was not invalid merely because alternative words were left unscored, as the assessee understood the case to meet and replied. On these grounds, the reassessment notice and order were upheld and the challenge failed. Case-Laws VAT and Sales Tax Thu, 05 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128452