Summary assessment powers permit expedited tax assessment to protect revenue; person in charge of goods may be deemed taxable when unidentifiable.

Summary assessment allows a proper officer, with prior permission from an Additional Commissioner or Joint Commissioner, to promptly assess and issue an assessment order when evidence of tax liability emerges and delay would harm revenue; if the taxable person for goods is unascertainable, the person in charge of the goods is deemed the taxable person. If the assessment is alleged to be erroneous, the taxable person may apply for withdrawal within thirty days or the superior may withdraw on own motion, after which formal reassessment procedures must be followed.

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