2. Definitions

In this Act, unless the context otherwise requires,-

(6) "Casual trader" means a person, other than a registered dealer, who has no fixed place of business in West Bengal and who,-
(a) as a consignor or consignee, brings into West Bengal any goods, other than those specified in Schedule I or Schedule IV or those notified under sub-section (2) of section 10, from any place outside West Bengal for sale in West Bengal, or

(b) procures goods, other than those specified in Schedule I or Schedule IV, otherwise than by way of purchase from a person other than a registered dealer, for sale in West Bengal, or

(c) purchases any goods, other than those specified in Schedule I, in West Bengal from any person, other than a registered dealer, for purposes other than his personal use or consumption of such goods in West Bengal,

and includes, whether he has a fixed place of business in West Bengal or not,-
(i) a transporter as defined in clause (a) of the Explanation to section 72, and who while carrying such goods in his goods vehicle fails to disclose the name and address of the consignor or consignee in West Bengal or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of such goods, or

(ii) an owner or lessee of a warehouse where such goods are stored, and who fails to disclose the name and address of the owner of such goods or fails to satisfy the Commissioner that such goods are for his personal use or consumption,

and who, for such failure, shall be deemed to have brought such goods as specified in sub-clause (a) or procured such goods as specified in sub-clause (b) or purchased such goods as specified in sub-clause (c), as the case may be, on his own account ;