(1) A casual dealer who is registered under this Act, shall be assessed like any other registered dealer under section 21.

(2) A casual dealer who is not registered shall, immediately on completion of transaction of sale or purchase for which he is liable to pay tax, report to the Assessing Authority having jurisdiction with reference to the place of such transaction or to the Officer-Incharge of the nearest check-post or barrier, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such Assessing Authority or such Incharge of the check-post or barrier within such time and in such manner as such Authority or Incharge may direct:

Provided that if a casual dealer desires voluntarily to pay the tax in advance in respect of the goods which such dealer intends to sell or purchase, he may pay the amount of tax on the sale or purchase value of such goods enhanced by ten percentum to the Assessing Authority or the Officer-Incharge of the nearest check-post or barrier.

(3) Where a casual dealer fails to make a report as required in sub-section (2), the Assessing Authority having jurisdiction or Excise and Taxation officer-Incharge of the nearest check-post or barrier may require such casual dealer to make a report of the sale or purchase price and the tax due, failing which such Assessing Authority or such Incharge of the check-post or barrier may assess to the best of his judgement the amount of tax due and direct the casual dealer to pay the amount of tax within such time and in such manner as he may direct.

(4) Where a casual dealer fails to pay the tax as directed by the Assessing Authority or the Excise and Taxation Officer, Incharge of the check-post or barrier under sub-section (2) or (3), the goods belonging to such casual dealer shall be detained until the tax is paid or adequate security for payment of tax is furnished.