Amendment status not verified — confirm the current text below against the official source.
(l) The proper officer may. on any evidence showing a . taxhabihtyofapersoncomingtohisnofioewiththe 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 suflicient grounds tobelievefliatanydelayindoingsomayadverselyfiafect the interest of revenue: _ - ‘ ’ . Provided that wiierethe taxable person to whorntheliability pertains is not ascertainable and such liability pertains to’supply of goods, the person in chargeof such goods shall be deemed to be other amount due under this section. the taxable person liable to be assessed and liable to pay tax and any (2) On an application made by the taxable person within thirtydays frbm the dateofreceipt.oforder passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that 'smhorderisermneoushemaywithdrawsuchorder, and follow the procedure-laiddown in section 73 or section 74. ' " Assessmentof unnglsteredpersons. Sumnnryusessment'in