Notwithstanding anything to the contrary contained in section
73 or section 74, where a registered person fails to furnish the return
under section 39 or section 45, even after the service of a notice
under section 46, the proper officer may proceed to assess the tax
liability of the said person to the best of his judgement taking into
account all the relevant mater ial which is available or which he has
gathered and issue an assessment order within a period of five years
from the date specified under section 44 for furnishing of the annual
return for the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within thirty
days of the service of the assessment order under sub-section (1), the
said assessment order shall be deemed to have been withdrawn but
the liability for payment of interest under sub -section (1) of section
50 or for payment of late fee under section 47 shall continue.
Assessment of unregistered persons.-
63.Notwithstanding anything to the contrary contained in section 73
or section 74,where a taxable person fails to obtain registration even
though liable to do so or whose registration has been cancelled under
sub-section (2) of section 29 but who was liable to pay tax, the proper
officer may proceed to assess the tax liability of such taxable person
to the best of his judgement for the relevant tax periods and issue an
assessment order within a period of five years from the date specified
under section 44 for furnishing of the annual return for the financial
year to which the tax not paid relates:
Provided that no such assessment order shall be passe d without
giving the person an opportunity of being heard.
Summary assessment in certain special cases.-
Section 62 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 62.(1). 1
assam-goods-and-services-tax-act-2017-sec-62.json
•
Section 62
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "62",
"title": "Section 62.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in section \n73 or section 74, where a registered person fails to furnish the return \nunder section 39 or section 45, even after the service of a notice \nunder section 46, the proper officer may proceed to assess the tax \nliability of the said person to the best of his judgement taking into \naccount all the relevant mater ial which is available or which he has \ngathered and issue an assessment order within a period of five years \nfrom the date specified under section 44 for furnishing of the annual \nreturn for the financial year to which the tax not paid relates. \n(2) Where the registered person furnishes a valid return within thirty \ndays of the service of the assessment order under sub-section (1), the \nsaid assessment order shall be deemed to have been withdrawn but \nthe liability for payment of interest under sub -section (1) of section \n50 or for payment of late fee under section 47 shall continue. \nAssessment of unregistered persons.- \n63.Notwithstanding anything to the contrary contained in section 73 \nor section 74,where a taxable person fails to obtain registration even \nthough liable to do so or whose registration has been cancelled under \nsub-section (2) of section 29 but who was liable to pay tax, the proper \nofficer may proceed to assess the tax liability of such taxable person \nto the best of his judgement for the relevant tax periods and issue an \nassessment order within a period of five years from the date specified \nunder section 44 for furnishing of the annual return for the financial \nyear to which the tax not paid relates: \nProvided that no such assessment order shall be passe d without \ngiving the person an opportunity of being heard. \nSummary assessment in certain special cases.-",
"footnote": "",
"is_definition": false,
"sort_order": 620
},
"prev_section": "61",
"next_section": "64"
}