Section 64 - Summary assessment in certain special cases.

Summary assessment powers allow provisional tax assessment to protect revenue, including deeming the person in charge of goods liable.

A proper officer may, with prior permission of the Additional Commissioner or Joint Commissioner, make a summary assessment and issue an assessment order where evidence of tax liability and grounds that delay would prejudice revenue exist; if the taxable person for goods cannot be identified, the person in charge of the goods is deemed liable; the Additional Commissioner or Joint Commissioner may withdraw such an order on timely application or on their own motion and require reassessment under the ordinary reassessment procedure.