Summary assessment permits swift tax assessment to protect revenue, with deemed liability for the person in charge of goods. A proper officer may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment when evidence of tax liability emerges and delay would prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order and direct follow-up under the ordinary assessment procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Summary assessment permits swift tax assessment to protect revenue, with deemed liability for the person in charge of goods.
A proper officer may, with prior permission of the Additional Commissioner or Joint Commissioner, carry out a summary assessment when evidence of tax liability emerges and delay would prejudice revenue; if the taxable person is unascertainable for goods, the person in charge of the goods is deemed the taxable person liable to assessment and payment. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary order and direct follow-up under the ordinary assessment procedures.
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