Amendment status not verified — confirm the current text below against the official source.
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: 195 Inserted w.e.f. 01.10.2023 vide RGST Amendment Act, 2023 dated 04.08.2023. 196 Inserted vide The RGST (Amendment) Ordinance, 2024, dated 11.12.2024 w.e.f. 01.11.2024. Page 107 of 217 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 [or section 74A]197. 197 Inserted vide The RGST (Amendment) Ordinance, 2024, dated 11.12.2024 w.e.f. 01.11.2024. Page 108 of 217 CHAPTER XIII AUDIT