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<h1>Summary assessment allows swift tax determination to protect revenue, deeming persons in charge of goods taxable when unidentified.</h1> Summary assessment permits the proper officer, with prior permission of the Additional Commissioner, to promptly assess and issue an 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. The Additional Commissioner may withdraw an order within thirty days or on his own motion if erroneous and direct that regular assessment or reassessment procedures be followed.
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