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TMI Blog1963 (3) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... or the year 1957-58 under the Madhya Bharat Sales Tax Act, 1950. This Act was repealed on April 1, 1959, by the Madhya Pradesh General Sales Tax Act, 1958. On December 31, 1960, a notice was issued to the appellant by an Assistant Commissioner of Sales Tax under the 1958 Act wherein it was stated, "I am satisfied that your sale during the period from 1-4-1957 to 31-3-1958.....................has escaped assessment and thereby rendered yourself liable to be reassessed under section 19(1) of the Act." Pursuant to this notice fresh assessment proceedings were started by the Assistant Commissioner in respect of the sales in the year 1957-58 and on March 31, 1961, he made an order imposing an additional tax on the appellant of Rs. 31,250 for tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order. That column was headed "Description of Powers" and contained the following: "To make an assessment or reassessment of tax or penalty and to exercise all other powers under sections 18, 19 and 22." It was said that the power to reassess conferred by section 19(1) on the Commissioner was subject to various duties one of which was that he had to be satisfied that sales had escaped assessment, without the performance of which duties the power could not be exercised. It was contended that though provision had been made by section 30 for the delegation of duties, the Commissioner had by his order of April 1. 1959, delegated only his power under section 19 but not the duties. Therefore, it was argued, that the Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in the case of Mungoni v. Attorney General [1960] A.C. 336., and that case was cited with approval by this Court in Hazrat Syed Shah Mastarshid Ali Al Quadari v. Commissioner of Wakfs, West Bengal A.I.R. 1961 S.C. 1095., where it was observed: "Where powers and duties are inter- connected and it is not possible to separate one from the other in such wise that powers may be delegated while duties are retained and vice versa, the delegation of powers takes with it the duties." The duty of being satisfied-if at all it was one-being inseparably connected with the power to reassess and passing to a delegate along with it, was not a duty which could be independently delegated and was not, therefore, a duty the delegation of which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exercise of the power. They had, like, a single con- dition precedent, no independent existence. If in the case of a single condition precedent it has to be held on the authority of Mungoni's case [1960] A.C. 336., that the requirement of its performance passed with the delegation of the power to which it was attached, we think that a delegation or a power would take with it all the conditions precedent attached to it whatever be their number. We are unable to distinguish the present case from Mungoni's case [1960] A.C. 336. The other objection to the validity of the order is that it was in respect of sales which had earlier been assessed under the Act of 1950 as sales by one Gajanand Satyanarayan and could not therefore be assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier stage. We will however state them here but without expressing any opinion of our own as to their tenability. The first of these points was that under section 19(1) of the 1958 Act only those sales could be reassessed which were chargeable to tax under that Act and the sales brought to tax under the present order were of sugar, a commodity, the sale of which was not chargeable under the Act. The other point was that penalty had been imposed by the impugned order under section 14 of the Act of 1950 but this was illegal since the 1950 Act had been repealed and the right to impose a penalty under the repealed Act had not been saved by the saving section, namely, section 52. In the result this appeal must fail and it is, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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