Summary assessment in certain special cases.

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..... 64. (1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Special Commissioner/Additional Commissioner, proceed .....

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..... hall 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 .....

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