(1)A causal trader who is registered under the Act, shall deposit tax in accordance with the provisions, which are applicable to a registered dealer.(2)A casual trader who is not registered under the Act, shall deposit tax in cash with the Incharge of the checkpost or the assessing authority or any other officer authorised by the Commissioner, as referred to in sub-section (2) of section 31 of the Act, and a receipt in form ST 26 shall be issued by such Incharge or authority to the casual trader.
