Summary assessment powers protect revenue: officer may assess with senior permission and deem person in charge liable. The proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, may make a summary assessment and issue an assessment order where evidence of tax liability emerges and delay may harm the revenue. If the taxable person is not ascertainable and the liability pertains to supply of goods, the person in charge of the goods is deemed the taxable person and liable to assessment and payment. The supervising Commissioner may withdraw an erroneous summary order on application within thirty days and direct that ordinary statutory assessment procedures be followed.
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 powers protect revenue: officer may assess with senior permission and deem person in charge liable.
The proper officer, with prior approval of the Additional Commissioner or Joint Commissioner, may make a summary assessment and issue an assessment order where evidence of tax liability emerges and delay may harm the revenue. If the taxable person is not ascertainable and the liability pertains to supply of goods, the person in charge of the goods is deemed the taxable person and liable to assessment and payment. The supervising Commissioner may withdraw an erroneous summary order on application within thirty days and direct that ordinary statutory assessment procedures be followed.
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