Summary assessment enables swift tax action to protect revenue; person in charge may be treated as taxable person.

Summary assessment permits a proper officer, with prior authorization from an Additional Commissioner or Joint Commissioner, to make a prompt assessment where evidence of tax liability exists and delay would prejudice revenue; if the taxable person is not ascertainable for goods, the person in charge is deemed the taxable person. Such orders may be withdrawn by the Additional Commissioner or Joint Commissioner on application within thirty days or on their own motion, after which standard reassessment procedure applies.

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