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<h1>Section 64: Tax Officer Can Assess Liability Quickly to Protect Revenue, Reviewable Within 30 Days if Error Found.</h1> Under Section 64 of the Rajasthan Goods and Services Tax Act, 2017, a proper officer can assess a person's tax liability if evidence suggests such liability and delay could harm revenue interests, with prior approval from an Additional or Joint Commissioner. If the liable person is unidentifiable and the liability involves goods supply, the person in charge of the goods is deemed responsible for the tax. A taxable person can apply within thirty days to have the order reviewed if deemed erroneous, allowing the Additional or Joint Commissioner to withdraw the order and proceed under Sections 73 or 74.