Section 17(1) in Kerala General Sales Tax Rules, 1963
(1)Every casual trader referred to in clause (vii) of Section 2 shall within twenty four hours of his arrival in the jurisdiction of the assessing authority concerned, intimate to such assessing authority, his name, address and residence in the State, if he is a resident of the State or his name and address in the State as well as his address outside the State, if he is a non-resident the nature of the goods in which he intends to deal and the period within which he intends to leave the jurisdiction of the said authority.
