Summary assessment in certain special cases.

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..... 4. (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 asse .....

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..... 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 .....

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