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THE HIMACHAL PRADESH VALUE ADDED TAX RULES, 2005.
CHAPTER - IV : DEALERS ENGAGED IN CASUAL BUSINESS

31. Extension of period of casual business event or opening of new outlet.-

If the casual dealer intends to extend the period of conducting the casual business event or intends to open a new outlet, he shall inform the Appropriate Assessing Authority, in writing, in this behalf atleast three working days in advance and such authority, on receipt of such information and after satisfying itself as to the genuineness of the request may extend the period of permission for conducting casual business event and incorporate the fact of extending the period, and /or opening the new outlet in Form VAT-IX:

Provided that while extending the period of permission or allowing opening of a new outlet, the Appropriate Assessing Authority may review the security already furnished.