(1) A casual dealer shall furnish to the assessing authority, including the officer-incharge of check post or barrier referred to in section 74, a return of estimated turnover in Form VAT -311A:

(a) either on his own motion; or

(b) when called upon to do so by notice in Form VAT 309,

immediately.

(2) The assessing authority referred to in sub-rule (1) or the officer-in-charge of check post or barrier, if he is satisfied, after scrutiny of the accounts of such casual dealer and after making such enquiry, as he may consider necessary, that the return furnished under sub-rule (1), is correct and complete, shall provisionally assess the amount of tax due from him on the basis of such return.

(3) If a casual dealer does not furnish the return as required by the notice referred to in clause (b) of sub-rule (1) or if the return furnished by him appears to the assessing authority, or the officer-in-charge of the checkpost or barrier to be incorrect or incomplete, such authority or the officer-in-charge of check-post or barrier shall, after giving the casual dealer a reasonable opportunity of being heard, assess the tax payable by him to the best of judgment.

(4) Every casual dealer shall, within twenty four hours, of arrival in the State, intimate the assessing authority, the address of his residence in the State, the nature of goods in which he intends to deal in, the period during which he intends to carry on business and the date by which, he intends to leave the place in the State in Form VAT -310.

(5) The casual dealer shall furnish a return to the assessing authority, in Form VAT -311, accompanied by a receipted treasury challan for the tax or taxes payable on the basis of the return on or before the last day, on which he intends to leave the place, where he has been carrying on business and the said assessing authority shall, thereupon, assess the tax or taxes payable by such dealer, after being satisfied that the return furnished is correct and complete and after making such enquiries, as he deems necessary.

(6) Where, no return is filed by a casual dealer as required by sub-rule (5) or if the return furnished by him, appears to the assessing authority to be incorrect and incomplete, the said assessing authority shall, assess the tax payable to the best of judgment and issue a notice of demand in Form VAT -313 for the tax due and payable.

(7) For the purpose of this rule, the assessing authority shall mean the assessing authority, under whose jurisdiction, the casual dealer intends to carry on or has carried on business.