(1) If upon information or otherwise, it comes to the knowledge of an Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer authorised by the Commissioner in this behalf, and such Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer is satisfied that a casual trader is liable to pay tax under section 14 on his purchase made in West Bengal of goods, he shall determine by a precise order in writing the amount of tax payable by such trader after taking into consideration the purchase bill, memo, challan or consignment note which may be available relating to such goods.

(2) Before a person is held to be a casual trader or before determining the amount of tax payable by him, he shall be given a reasonable opportunity of being heard.

(3) In determining a casual trader's liability to pay tax and the amount of tax due from him, such Joint Commissioner, Deputy Commissioner, Commercial Tax Officer or Assistant Commercial Tax Officer shall take into consideration any objection preferred by such trade or his representative together with such document as may be required in support of his objection.

(4) Upon determination of the tax under sub-rule (1), the authority referred to in that sub-rule shall serve on the casual trader a notice in Form 32 demanding the payment of the amount of tax so determined in such manner and by such time as may be directed therein.

(5) If a casual trader fails to pay the amount of tax determined under sub-rule (1) by the time as directed in Form 32 referred to in sub-rule (4), such amount of tax shall be recoverable in accordance with the provisions of section 52.