Summary assessment allows expedited tax assessment to protect revenue; person in charge of goods deemed taxable if owner unascertainable. A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may conduct a summary assessment and issue an assessment order when evidence of tax liability indicates delay would harm revenue. If the taxable person cannot be identified and the liability relates to goods, the person in charge of the goods is deemed taxable and liable to pay. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary assessment and must then follow the standard withdrawal and reassessment procedure.
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 allows expedited tax assessment to protect revenue; person in charge of goods deemed taxable if owner unascertainable.
A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may conduct a summary assessment and issue an assessment order when evidence of tax liability indicates delay would harm revenue. If the taxable person cannot be identified and the liability relates to goods, the person in charge of the goods is deemed taxable and liable to pay. The Additional Commissioner or Joint Commissioner may withdraw an erroneous summary assessment and must then follow the standard withdrawal and reassessment procedure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
