29.Registration,
furnishing of security, payment of tax and assessment of casual trader. Section
25.
(1)
A casual trader shall, at least three days before commencing his business in the
State, make an application in Form VAT-A3 in person or through his authorised
agent to the officer incharge of the district who shall assign the same to the
assessing authority.
(2)
On receipt of an application made under sub-section (1), the assessing authority
shall verify immediately the contents thereof and shall, after obtaining such
further information as it may consider necessary for estimating the tax
liability of the applicant, direct him to deposit in the appropriate Government
treasury or pay in cash against receipt in Form VAT-G4 an amount, which shall
not exceed estimated tax liability for seven days or such lesser period for
which he wishes to conduct business, as security.
(3)
The assessing authority shall, after the proof of payment of security has been
furnished to him, allot a temporary registration number to the casual trader and
shall issue him a registration slip in Form VAT-G5 along with as many
declarations in Form VAT-D3 as shall meet his genuine requirement against
payment of the price thereof.
(4)
The officer incharge of a district shall maintain a register in Form VAT-G6
showing the record of registration, assessment, payment of tax and cancellation
of registration of casual dealers in his district.
(5)
A casual trader shall pay tax on sales effected by him in a day on the following
day in the manner laid down in rule 35.
(6)
Every casual trader shall furnish a return in Form VAT-R5 in respect of his
business to the appropriate assessing authority immediately, but not later than
three days, after the closure of his business in the State. The return shall be
accompanied with the proof of payment of tax and unused VAT-D3 declaration
form(s), if any.
(7)
The assessing
authority shall, after examination of the return furnished to it by the casual
trader, used and unused VAT-D3 forms issued to him, the accounts maintained by
him including the sale invoices issued, assess him to tax on the same day when
the return is received or as soon afterwards as possible and after adjusting any
tax due from him refund the balance amount of security to him but where any
amount is found due from him after adjustment of security, he shall pay the same
immediately. The details of each case for assessment shall be entered in the
register in Form VAT-G3.
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