into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement
Central Goods and Services Tax Act, 2017
64. Summary assessment in certain special cases.
(1) The proper officer may, on any evidence showing
court or other authority, no levy, assessment including provisional assessment, deemed assessment or summary assessment, reassessment or collection of any tax, interest, late ... invalid on the ground only that such levy, assessment including provisional assessment, deemed assessment or summary assessment, reassessment or collection was not in accordance with
court or other authority, no levy, assessment including provisional assessment, deemed assessment or summary assessment, reassessment or collection of any tax, interest, late ... invalid on the ground only that such levy, assessment including provisional assessment, deemed assessment or summary assessment, reassessment or collection was not in accordance with
The M.P. Vanijyik Kar Adhiniyam, 1994
MADHYA PRADESH
India
The M.P. Vanijyik Kar
specified in the notification such dealer shall also be eligible for summary assessment under this section.] [Inserted by M.P. Vanijyik Kar (Sanshodhan ... section (4) of Section 26 shall be eligible for summary assessment under this Section. (b) On receipt of the return or returns for any such
into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement
into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment
into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement
into force; (11) "assessment" means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement