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of <h1>Summary assessment allowed with prior approval when evidence shows tax liability and delay would prejudice revenue; goods' custodian liable</h1> A proper officer, with prior approval of the Additional or Joint Commissioner, may make a summary assessment and issue an assessment order when evidence of tax liability comes to light and delay would prejudice revenue; if the taxable person is unascertainable and the liability relates to goods, the person in charge of those goods is treated as the taxable person. Within thirty days of receiving such an order the taxable person may apply for its withdrawal, and the Additional or Joint Commissioner may withdraw an erroneous order on his own motion and instead proceed under the regular assessment procedures.
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