Summary assessment in certain special cases
Section 62
Bill
ASSESSMENT
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
62. 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/Joint Commissioner], proceed to assess the tax liability of such person to protect the interest of revenue and issue an as
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