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<h1>Section 64 of Mizoram GST Act: Officer can assess tax liability with approval; contest possible within 30 days.</h1> The Mizoram Goods and Services Tax Act, 2017, Section 64, allows a proper officer to assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner, to protect revenue interests. If the liable person is unidentifiable, the person in charge of the goods is deemed liable. The taxable person may apply within thirty days to contest the order, and the Additional or Joint Commissioner may withdraw it if deemed erroneous, proceeding under Section 73 or 74 instead.