What does the Section Say?

Section 64 enables immediate assessment of tax liability in exceptional circumstances where delay may adversely affect government revenue. The proper officer, with prior permission of a higher authority, may proceed with summary assessment if there is sufficient evidence showing tax liability.

This provision is generally used in urgent situations where waiting for normal assessment procedures may result in loss of revenue. The assessment may be made against the taxable person or, in certain situations, against the person in charge of goods.

If the affected person believes the assessment is erroneous, an application can be made for withdrawal of the order. Upon verification, the authority may withdraw the assessment and proceed under regular assessment provisions.

The objective is to protect revenue while ensuring fairness through subsequent review mechanisms.

Example

A transporter carrying taxable goods attempts to dispose of goods before tax determination. To protect revenue, the officer immediately issues a summary assessment order.

 Key Points

• Used in urgent situations.
• Prior permission required.
• Protects government revenue.
• Can be reviewed and withdrawn.
• Exceptional power, not routine assessment.

One-Line Summary

Section 64 allows immediate tax assessment where delay may harm government revenue.