263. While inspection of a conveyance carrying goods in transit proper officer found an evidence showing tax liability of such goods but the owner of such goods was not ascertainable so the officer issued summary assessment order to the conveyance in-charge. The person in-charge of goods alleged that he was just a transporter and not the owner of good and therefore shall not be liable to pay any amount tax or any other due. Discuss.

Ans. As per section 64(1) where any evidence comes to the notice of proper officer showing tax liability of a person then he shall proceed to issue summary assessment order demanding tax and other dues but when the taxable person to whom the liability pertains is not ascertainable then the person in-charge of the goods will be deemed to be taxable person. In the given example, the person in-charge of goods shall be deemed taxable person and liable to pay tax and other dues.