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<h1>Proper Officer Can Assess Tax Liability under Section 64 of Maharashtra GST Act with Prior Approval to Protect Revenue</h1> Under Section 64 of the Maharashtra Goods and Services Tax Act, 2017, a proper officer can assess a person's tax liability based on evidence, with prior approval from an Additional or Joint Commissioner, to protect revenue interests. If the taxable person is unidentifiable, the person in charge of the goods is deemed liable. The assessed person can apply within 30 days to contest the order, and the Additional or Joint Commissioner may withdraw the order if found erroneous, opting instead to follow procedures outlined in sections 73 or 74.