Summary assessment in certain special cases
Section 64
GST – States
ASSESSMENT
Bihar Goods and Services Tax Act, 2017
64. 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 Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has suffici
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