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(l) The proper officer may. on any evidence showing a . taxhabihtyofapersoncomingtohisnofioewiththe 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, ifhe has suflicient grounds tobelievefliatanydelayindoingsomayadverselyfiafect the interestof revenue: _ - ‘ ’ . Providedthat wiierethe taxable person to whorn the liability pertains is not ascertainableand such liabilitypertains to’supply of goods, the person in chargeof such goods shall be deemed tobe other amount due under this section. the taxable person liable tobe assessed and liableto pay taxand any (2) On an application made by the taxable person within thirty days frbm the dateof receipt. of order passed under sub-section (1) oron his own motion, if the Additional Commissioner or Joint Commissioner considers that 'smhorderisermneoushemaywithdrawsuchorder, and follow the procedure-laiddown in section73 or section