Summary assessment in certain special cases

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..... al 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/Joint Commissioner], proceed to assess th .....

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..... med to be the taxable person liable to be assessed and pay tax and amount due under this section. (2) On any application made within thirty days from the date of receipt of order passed under sub-s .....

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