Rule 14

14.(1)Every casual trader referred to in clause(c) of section 2 shall within 24 hours of arrival in any place in the State intimate to the assessing authority of the area,the address of his residence in the State ,the nature of goods in which he intends to deal and the period within which he intends to leave the place in the State.1(and shall submit a return in Form AA.On the return so submitted,the authority  may assess the casual trader provisionally and serve on him a notice in Form BB,requiring the payment of tax 2(....)provisionally assessed.The casual trader shall pay the tax 2(....)within such time and in the manner specified in the notice): 3(Provided that 4(in any event if such casual trader transports goods through a checkpost,he shall intimate to the Officer -in-Charge of the check-post,the place or places in the State  where he intends to take his goods.) (2)The casual trader, shall submit a return to the assessing authority of the area concerned,in Form A3,accompanied by a treasury receipt for the tax or taxes2(....) payable by him under 5[Sections 5,5-B,5-c,5-E,5-F,5-G,6,6-A,6-A,6_C] or notified under section 9(1) on the basis of the return on or before the last day on which he intends to leave the place where he has been carrying on business.The assessing authority shall thereupon assess such trader after satisfying himself as to the correctness and completeness of the return submitted by him and after making such enquiries as he deems fit. 1[(2A) Where a casual trader fails to submit a return in Form AA within 24 hours of arrival,the assessing authority may provisionally assess the tax2(....) payable by the dealer to the best of his judgement, and issue a demand in FormBB for the amount of tax 2(....)due and the casual trader shall pay the tax demanded within such time, and in such manner as specified in the notice.] (3) 5(Where) any casual trader fails to submit before the date prescribed in that behalf, a return as required by sub-rule (2) or prescribed in that behalf, a return as required by sub-rule (2) or  produces the accounts, registers and other  documents after inspection, or submits a return subsequent to the date of inspection) or if the return submitted by him appears to theassessing authority to be incorrect or incomplete, the assessing authority shall, after following the procedure prescribed in rule 12, assess the tax payable 2(....) according to the best of his judgment and issue a notice of demand in Form B-4 for the tax 2(.....)due. The casual trader shall thereupon pay the sum demanded within such time and in the manner specified in the notice. 5(Provided that where the returns submitted by a casual trader include the turnover or any of the particulars thereof which would not have been disclosed but for an inspection of accounts,registers or other documents, of the casual trader made by an officer under the Act before the submission of such returns ,the assessing authority may after giving an opportunity to the casual trader for making a representation in this behalf,treat such returns to be incorrect or incomplete returns and proceed to take action on that basis.) 1. Added by G.O.Ms.No.1960 Rev.dt.20.12.1962. 2. The words "and the surcharge" ins. by G.O.Ms.473 Rev.dt.18.3.1981 were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. 3. Added by G.O.Ms.No.1857 Rev.dt.28.10.1963. 4. Ins. by G.O.Ms.No.125 Rev.dt.31.1.1966. 5. Subs. by G.O.Ms.No.626 Rev.dt.1.7.1969 w.e.f. 1.7.1968. Proviso added ibid. By G.O.Ms.No.244 Rev.dt.17.5.1995 subs.for the expression "Sections 5,5-A,5-B,5-C,5-E,6,6-A,6-B,6-c". 6. Subs. by G.O.Ms.No.1445 Rev. dt.5.11.1986.