(1)A casual trader who is registered under the Act, shall be assessed like any other registered dealer.(2)A casual trader who is not registered shall, immediately on completion of a 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 Incharge of the nearest check-post, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such assessing authority or Incharge of the check-post within such time and in such manner as such authority or Incharge may direct.(3)Where a casual trader fails to make a report as required by sub-section (2), the assessing authority having jurisdiction or the Incharge of the nearest check-post may require such casual trader to make a report of the sale or purchase price and the tax due, failing which such assessing authority or Incharge of the check-post may assess to the best of its judgement the amount of tax due and direct the casual trader to pay the amount of tax within such time and in such manner as it may direct.(4)Where a casual trader fails to pay the tax as directed by the assessing authority or the Incharge of the check-post under sub- sections (2) and (3), the goods belonging to such casual trader shall be detained until the tax is paid or adequate security for payment of tax is furnished.(5)No order under sub-section (2) shall be passed after the expiry of one year from the date of making the report, and under sub-section (3) after the expiry of two years from the date of completion of the transaction.(6)The amount of tax payable by a casual trader under subsection (2) or (3) shall be deemed to be a demand payable by a registered dealer and all the provisions of recovery under the Act shall apply accordingly to such demand.(7)The assessing authority may in writing authorise any official subordinate to it to perform all or any of its functions to be performed under this Section.(8)[ The assessing authority may, suo motu or on an application of the casual trader, filed within 30 days of the date of deposition or realisation of tax, revise any order passed or action taken by the subordinate official, authorised under sub- section (7).] [Inserted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.]
