Summary assessment protects revenue; person in charge of goods may be deemed taxable when the real taxpayer is unascertainable. A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may undertake a summary assessment and issue an assessment order where delay could prejudice revenue; if the taxable person is unascertainable and the liability relates to supply of goods, the person in charge of the goods is deemed the taxable person and liable for assessment and payment; the Additional Commissioner or Joint Commissioner may withdraw an erroneous order and require assessment to proceed under the regular 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 protects revenue; person in charge of goods may be deemed taxable when the real taxpayer is unascertainable.
A proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, may undertake a summary assessment and issue an assessment order where delay could prejudice revenue; if the taxable person is unascertainable and the liability relates to supply of goods, the person in charge of the goods is deemed the taxable person and liable for assessment and payment; the Additional Commissioner or Joint Commissioner may withdraw an erroneous order and require assessment to proceed under the regular assessment procedures.
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