Special provisions relating to casual traders.

25. (1) Notwithstanding anything to the contrary contained in section 11, section 15 and section 28, a casual trader shall, –

(a) at least three days before commencing business in the State, inform the assessing authority of such particulars of his business in such form and manner as may be prescribed;

(b) deposit security in cash as may be fixed by the assessing authority which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business;

(c) pay tax daily on the sales made during the previous day;

(d) furnish to the assessing authority immediately after conclusion of his business in the State a return of the business in the prescribed form and manner; and

(e) not issue any tax invoice for sale of goods by him and no dealer to whom any goods are sold by such dealer shall be entitled to any claim of input tax in respect of the sale of such goods to him.

(2) The assessing authority shall, after verification of information furnished to it under clause (a) of sub-section (1) and after getting security under clause (b) of that sub-section, allot a temporary registration number to the casual trader.

(3) The assessing authority may, after allotting temporary registration number to a casual trader, issue to him in limited number as per his genuine requirement, forms for use as the declaration referred to in sub-section (2) of section 31 for bringing goods for sale in the State and for taking the goods left unsold. The casual trader shall render complete account of the used forms and surrender the unused forms with the return referred to in clause (d) of sub-section (1).

(4) The assessing authority shall, after examination of, the return furnished to it by the casual trader under clause (d) of sub-section (1), the forms referred to in sub-section (3) and the accounts maintained by him including the sale invoices issued, assess him to tax on the day when the return is received or as soon afterwards as possible and after adjusting any tax due from him refund the balance amount of security to him.