(1) If upon information or otherwise, it comes to the knowledge of such Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer, as may be authorised by the Commissioner in this behalf (hereinafter referred to in this rule as the authorised officer), has reasons to believe that a casual trader is liable to pay tax under sub-section (1) of section 11 on sales made by him in West Bengal, such authorised officer shall issue a notice in Form 28 directing the casual trader to appear in person or through his agent on the date and time specified in the notice for the purpose of determination of such tax in the manner referred to in sub-rule (2).

(2) In determining the amount of tax due from the casual trader, the authorised officer shall take into consideration objection, if any, preferred by such casual trader, or his agent or authorised representative and also the sale bill, cash memo, purchase bill, challan, consignment note or such evidence as may be available in respect of goods sold by him.

(3) The authorised officer shall, after determination of tax due referred to in sub-rule (1), serve upon a casual trader, or representative who appears at the time of determination of such tax, a notice in Form 31 and fix a date for payment of such tax due ordinarily not before seven days after the date of issue of such notice.

(5) The amount of tax due according to the notice in Form 31 shall be paid by the casual trader or his representative by the date specified in such notice in the manner directed in the notice.

(6) If any refund arises from the order of determination of tax under sub-rule (1), the an officer authorised in this behalf by the Commissioner shall send a Refund Payment Order (cash) for the refundable amount of such casual trader alongwith the notice in Form 31.