45. Assessment of a casual dealer.

(1) Every casual dealer shall be liable to pay tax on all his –

(a) sales, within the State, of taxable goods purchased or received by him; and

(b) purchases of taxable goods within the State, which are liable to be taxed under section 12,

(2) A casual dealer shall furnish to the assessing authority including the officer-in-charge of any check-post or barrier referred to in section 74, voluntarily or immediately when called upon to do so by a notice in the prescribed form, a return of estimated turnover in the form prescribed.

(3) If a casual dealer does not furnish the return as required under sub-section (2) or if the return furnished by him appears to the assessing authority or the officer-incharge of the check-post or barrier to be incorrect or incomplete, such authority or the officer-in-charge shall, after giving the casual dealer a reasonable opportunity of being heard, assess him to the best of his judgement.

(4) The assessing authority or the officer-in-charge of the check-post or barrier shall, if he is satisfied after making such scrutiny of the accounts of the casual dealer and such enquiry as he may consider necessary that the return furnished under sub-section (2) is correct and complete, provisionally assess the amount of tax due from him on the basis of such return.

(5) The provisional and the final assessment of a casual dealer shall be made in the manner prescribed.

(6) No order under sub-sections (3) or (4) shall be passed after the expiry of six months from the date the notice calling upon the casual dealer to furnish return is served on him or the date on which such return is voluntarily filed.