Summary assessment power allows urgent assessment to protect revenue; officer can deem goods custodian liable and allow review.

Summary assessment permits a proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to assess tax on evidence that could prejudice the interest of revenue, and to issue an assessment order when delay may harm revenue; if the taxable person is unascertainable and liability concerns supply of goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment.

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