Section 22(2) in The Himachal Pradesh Value Added Tax Act, 2005
(2)A casual dealer who is not registered shall, immediately on completion of transaction of sale or purchase for which he is liable to pay tax, report to the Assessing Authority having jurisdiction with reference to the place of such transaction or to the Officer-incharge of the nearest check-post or barrier, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such Assessing Authority or such Incharge of the check-post or barrier within such time and in such manner as such Authority or Incharge may direct:Provided that if a casual dealer desires voluntarily to pay the tax in advance in respect of the goods which such dealer intends to sell or purchase, he may pay the amount of tax on the sale or purchase value of such goods enhanced by ten percentum to the Assessing Authority or the Officer-Incharge of the nearest check-post or barrier.
