17. Submission of return by casual traders

(1) Every casual trader referred to in clause (vii) of Section 2 shall within twenty four hours of his arrival in the jurisdiction of the assessing authority concerned, intimate to such assessing authority, his name, address and residence in the State, if he is a resident of the State or his name and address in the State as well as his address outside the State, if he is a non-resident, the nature of the goods in which he intends to deal and the period within which he intends to leave the jurisdiction of the said authority.

(2) The casual trader shall submit to the assessing authority concerned on or before the tenth of every month a return in Form 12 showing the total turnover and taxable turnover for the preceding month, the amount or amounts actually collected by way of tax or taxes during that month and the amounts of tax due on the taxable turnover during that month. Along with the return he shall submit a receipt from a Government Treasury (or at least note in the return the name of the Treasury and the number and date of the receipt in which case he shall produce the receipt before the assessing authority whenever required to do so); crossed cheque or crossed demand draft in favour of the assessing authority for the full amount of the tax or taxes payable on the taxable turnover for the month to which the return relates. The casual trader may if he so desires pay to the assessing authority in cash the tax due, and obtain a receipt therefor.

(3) (i) Where a casual trader stops his occasional transactions during the course of a month he shall submit to the assessing authority concerned a return in Form 12 showing the total turnover and taxable turnover upto the stoppage of such transaction within the jurisdiction of the said authority within twenty four hours of the completion of the last transaction. Along with the return he shall produce proof before the said authority of having paid the tax due, in the manner specified in sub-rule (2).

(ii) Where a casual trader conducts occasional transaction or transactions of a business nature in the jurisdiction of an assessing authority and leaves such jurisdiction, he shall before leaving and immediately following the closure of the said transaction submit to the assessing authority concerned a return in Form 12 in the manner prescribed in sub-rule (2).

(4) (i) If on receipt of the return under this rule, the assessing authority is satisfied that the return submitted is correct and complete, the said authority shall assess the casual trader on the basis of the return and determine the tax or taxes payable by him. It shall then issue a notice of demand in Form 13 for the payment of the tax, if any payable by him in addition to the amount already paid. The casual trader shall thereupon pay the amount within the time and in the manner specified therein.

(ii) If no return is submitted or if the return submitted appears to the assessing authority to be incorrect or incomplete, he shall assess the casual trader to the best of his judgment after giving him an opportunity of being heard and also to prove the correctness or completeness of the return submitted by him and issue a notice of demand in Form 13 for payment of tax, if any, payable by him. The casual trader shall pay the amount specified in the notice within the time and in the manner specified therein.

(5) If it is found at the time of final assessment that the casual trader has paid the tax in excess of the amount due, the assessing authority concerned shall either refund or adjust the excess amount as laid down in Section 44.