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| 16A Special provisions relating to casual traders | |
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[16A Special provisions relating to casual traders
(1) Notwithstanding anything contained to the contrary in this Act, a casual trader shall -
(a) at least three days before commencing business in Delhi, inform the Commissioner of
such particulars of his business in such form and manner as may be prescribed;
(b) deposit security in cash or in the form of bank draft as may be fixed by the Commissioner which shall not exceed estimated liability to pay tax for seven days or such lesser period for which the casual trader is conducting the business in Delhi;
(c) pay tax daily on the sales made during the previous day;
(d) furnish to the Commissioner, immediately after conclusion of his business in Delhi, a
return in the prescribed form and manner; and
(e) not issue any tax invoice.
(2) The Commissioner shall, after verification of information furnished to him under clause
(a) of sub-section (1) and after getting security under clause (b) of that sub-section, shall register the casual trader.
(3) Upon registration of casual trader, the Commissioner may issue the required forms to him for use as the declaration referred to in sub-section (2A) of section 61 of this Act for bringing goods for sale in Delhi and for taking the unsold goods out of Delhi and the casual trader shall render complete account of the used forms and surrender the unused forms alongwith the return referred to in clause (d) of sub-section (1).
(4) The Commissioner shall, after examination of the return furnished by the casual trader
under clause (d) of sub-section (1), the forms referred to in sub-section (3) and the accounts maintained by him including the retail invoices issued, assess him to tax within five days and shall serve upon him a notice of assessment and after adjusting any tax and any other dues payable under this Act, refund the balance amount of security to him in case security is deposited in the form of cash deposit.
(5) The casual trader shall pay immediately the amount mentioned in the notice of
assessment.
(6) On being satisfied that the amount due has been paid, the Commissioner shall release the security or balance security, as the case may be.
(7) Notwithstanding anything contained in this Act the taxable quantum in respect of a casual trader shall be nil.
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Amit R Gupta
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