(1) Where any dealer submits a return after due date and also where a dealer submits a revised return such return shall be accompanied by the proof of payment of the interest due under Section 32.

(2) Every casual trader shall furnish to the registering authority a monthly return in Form VAT-13 alongwith proof of full payment of tax due within seven days after the expiry of the month.

(3) Where a casual trader stops his occasional transactions he shall submit to the Jurisdictional Assessing Authority a final return in Form VAT-13 alongwith the proof of full payment of the tax due within Seven days of the completion of last transaction;

(4) The Assessing Authority shall, after examination of the return furnished to it by the casual trader and the accounts maintained by him including the sale invoices issued, assess him to tax immediately after receiving the return and after adjusting any tax due from him, refund the balance amount of security to him as prescribed in Rule 54, but where any amount is found due from him, after adjustment of security, he shall, pay the same for which a demand notice shall be issued in accordance with the provisions of the Act.