(5)(a)any person, other than a casual trader, who carries on business temporarily for a period not exceeding one hundred twenty days in a year and if such person is not already registered and has not applied for registration, he may make an application on plain paper for composition of tax to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having jurisdiction with reference to the place of business of such person.(b)Notwithstanding anything contained in this Act, the Officer mentioned in clause (a) may either order for composition, of tax on the application filed under clause (a), or in the absence of such application, suo motu determine tax payable by such person, having regard to the specific facts and circumstances of the case.(c)The composition money ordered or tax determined under clause (b) shall be deemed to be a demand under the Act and shall be recoverable in the manner and time fixed by the officer mentioned in clause (a) and all provisions of recovery and interest, applicable to a demand of tax shall, mutatis mutandis apply.
