Section 64. Summary assessment in certain special
cases. -
(1) The proper officer may, on any evidence showing a
tax liability of a person coming to his notice, with the previous permission of
Additional Commissioner or Joint Commissioner, proceed to assess the tax
liability of such person to protect the interest of revenue and issue an
assessment order, if he has sufficient grounds to believe that any delay in
doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the
liability pertains is not ascertainable and such liability pertains to supply
of goods, the person in charge of such goods shall be deemed to be the taxable
person liable to be assessed and liable to pay tax and any other amount due
under this section.
(2) On an application made by the taxable person
within thirty days from the date of receipt of order passed under sub-section
(1) or on his own motion, if the Additional Commissioner or Joint Commissioner
considers that such order is erroneous, he may withdraw such order and follow
the procedure laid down in section 73 or section 74.
