Amendment status not verified — confirm the current text below against the official source.
(l) The proper officer moy, on ony evidence showing o tox liobility of o person coming to his notice, with the previous permission of Additionol Commissioner or J oint Commissioner, proceed to ossess the tox liobility of such person to protect the interestof revenue ond issue on ossessment order, if he hos sufficient grounds to believe thot ony deloy in doing so moy odversely offect the interest of revenue: Provided thot where the toxoble person to whom the liobility pertoins is not oscertoinoble ond such liobility pertoins to supply of goods, the person in chorge of such goods sholl be Assessment of unregister- ed persons. Summory ossessment in certoin speciol coses. t97 deemed to be the toxoble person lioble to be ossessed ond lioble to poy tox ond ony other omount due under this section. (2) On on opplicotion mode by the toxoble person within thirty doys from the dote of receipt of order possed under sub-section (l ) or on his own motion, if theAdditionol Commissioner or J oint Commissioner considers thot such order is erroneous, he moy withdrow such order ond follow the procedure loid down in section 73 or section 74. CHAPTER XIII AUDIT