173. Manner and time of payment of tax payable under section 14

(1) Where a person is a casual trader as defined under clause (6) of section 2 in respect of his purchase of any goods in West Bengal and he is liable to pay tax under section 14, such person shall furnish a weekly statement showing such purchase 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 purchase.

(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.

(3) Notwithstanding anything contained in sub-rule (2), where a person, who is liable to pay tax on his purchases as casual trader, requires way bill in Form 48 in accordance with the provisions of rules contained in Chapter XV for the purpose of transport of goods, he shall, before making application for obtaining such way bill, pay tax on his purchase and produce the evidence of payment before the authority to whom application for way bill is made under rule 215B.