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<h1>Section 64: Officers Can Assess Tax Based on Evidence with Approval; Contest Orders Within 30 Days for Reassessment.</h1> The Telangana Goods and Services Tax Act, 2017, Section 64, allows a proper officer to assess a person's tax liability based on evidence, with prior permission from an Additional Commissioner or Joint Commissioner, to protect revenue interests. If the taxable person is unidentifiable and the liability involves goods, the person in charge of the goods is deemed liable. A taxable person can apply within thirty days to contest the order, and the Additional or Joint Commissioner may withdraw and reassess the order if deemed erroneous, following the procedures in sections 73 or 74.