M/s. DALURAM PANNALAL MODI vs THE ASSISTANT COMMISSIONER OFSALES TAX ETC.

The Supreme Court held that under Section 19 of the Madhya Pradesh General Sales Tax Act, 1958, the Commissioner has the authority to reassess tax if he is satisfied that sales have escaped assessment. The Court ruled that the delegation of powers to the Assistant Commissioner included the ability to reassess, and the requirement of the Commissioner's satisfaction was a condition of power, not a duty. Thus, the re-assessment and penalty imposed by the Assistant Commissioner were valid, affirming the High Court's decision.