172. Manner and time of payment of tax payable under section 11

(1) Where a person is a casual trader as defined under clause (6) of section 2 in respect of any goods being transported or brought into West Bengal or stored in a warehouse and is liable to pay tax under section 11 on any sale, such person shall furnish a weekly statement showing such sales made by him during a week to such Assistant Commissioner or Commercial Tax Officer, as may be authorised by the Commissioner in this behalf, along with a receipted challan as a proof of payment of tax on such sales.

(2) The payment under sub-rule (1) shall be made in accordance with the provisions of rule 168 and the statement referred to in the said sub-rule shall be furnished within seven days from the end of the week for which payment is made.

Explanation.- For the purposes of this rule and rule 173, the word "week" means seven days beginning from Monday and ending on Sunday.