24. Tax Return by a Casual trader.-

(1) Every casual trader referred to in clause (k) of section 2 shall, within twenty-four hours of arrival in any place in the Union territory, intimate in Form - AA to the concerned assessing authority or the registering authority, as the case may be, of the area, the address of his residence in the Union territory and also the permanent address of his place of business or if he has no place of business, the address of his permanent place of residence, the nature of goods in which he intends to deal and the period within which he intends to leave the places in the Union territory.

(2) The casual trader shall submit to the concerned assessing authority of the area a tax return in Form - J accompanied by proof of payment of tax due on the basis of the tax return filed by him, on or before the last day on which he intends to leave the Union territory. The assessing authority shall thereupon assess such traders after satisfying himself as to the correctness and completeness of the tax return submitted by him, and after making such enquiry as he deems fit.

(3) If no tax return is submitted by the casual trader as required by sub-rule (2), the assessing authority shall, after issuing a notice to the dealer and after making such enquiry as he considers necessary, assess the tax payable according to the best of his judgment and issue a notice of demand in Form - O for the tax due. The casual trader shall thereupon pay the sum demanded within the time allowed and in the manner specified in the notice.

(4) If the tax return submitted by the casual trader under sub-rule (2), appears to the assessing authority to be incorrect or incomplete, the assessing authority shall issue a notice to the dealer calling upon him to produce his accounts, registers, records and other documents and prove the correctness and completeness of his tax return. If the trader is unable to prove, the assessing authority shall assess the tax payable to the best of his judgment and issue notice of demand in Form - O for the tax due. The trader shall thereupon pay the sum demanded within the time allowed and in the manner specified in the notice.