Summary assessment powers protect revenue by permitting immediate assessment when delay may prejudice fiscal interest.

Summary assessment permits the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax where evidence of liability suggests delay would harm revenue; if the taxable person is unascertainable for a goods supply, the person in charge of the goods is deemed the taxable person. The supervisory authority may withdraw an erroneous summary order on application or on its own motion and require assessment under the ordinary assessment procedure.

---

---

---