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Section 31 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 31. Assessment in case of a casual trader

(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 checkpost, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such assessing authority or in charge of the checkpost within such time and in such manner as such authority or in charge 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 in charge of the nearest checkpost 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 in charge of the checkpost may assess to the best of its judgment 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 the casual trader fails to pay the tax as directed by the assessing authority or the in charge of the checkpost 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 sub-section (2) or (3) shall be deemed to be a demand payable by 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 office 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 application of a casual trader, filed within 30 days of the date of deposition or realisation of tax, review or revise any order passed or action taken by the subordinate official, authorised under sub-section (7).

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Rajasthan Sales Tax Act,1994

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