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<h1>Section 64: Officers Can Assess Tax Immediately if Delay Risks Revenue; Appeals Possible Within 30 Days for Errors.</h1> Under the Karnataka Goods and Services Tax Act, 2017, Section 64 allows a proper officer to assess a person's tax liability with prior approval from an Additional or Joint Commissioner if evidence suggests that delaying the assessment could harm revenue interests. If the taxable person is unidentifiable, the person in charge of the goods is deemed liable. The assessed person can apply within thirty days for the order's withdrawal if deemed erroneous, allowing the Additional or Joint Commissioner to revoke it and proceed under Section 73 or 74.