https://www.taxtmi.com/acts?id=21570 A proper officer, with prior permission of the Additional or Joint Commissioner, may make a summary assessment and issue an assessment order on evidence of a tax liability where delay would harm revenue; if the taxable person is unascertainable and the liability relates to goods, the person in charge of the goods is deemed the taxable person liable. The taxable person may apply within thirty days to challenge the order, and the Additional or Joint Commissioner may withdraw an erroneous order and proceed under the statute's regular assessment procedure. en-us Wed, 15 Jun 2016 14:53:27 +0530 Wed, 15 Jun 2016 14:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21570 A proper officer, with prior permission of the Additional or Joint Commissioner, may make a summary assessment and issue an assessment order on evidence of a tax liability where delay would harm revenue; if the taxable person is unascertainable and the liability relates to goods, the person in charge of the goods is deemed the taxable person liable. The taxable person may apply within thirty days to challenge the order, and the Additional or Joint Commissioner may withdraw an erroneous order and proceed under the statute's regular assessment procedure. Act-Rules Bills Wed, 15 Jun 2016 14:53:27 +0530 https://www.taxtmi.com/acts?id=21570