Manner and time of payment of tax payable under sub-section (2) of section 15.
51. (1) Where a person is a casual dealer as defined under clause (7) of section 2 in respect of his purchase of any goods in West Bengal and is liable to pay tax under clause
(b) of section 15, such person shall furnish a weekly statement, as referred to in section 30F, showing such purchase to such Assistant Commissioner or sales Tax Officer, as may be authorised by the Commissioner in this behalf, along with a challan as a proof of payment of tax on such purchase:
Provided that no such statement shall be required to be furnished in respect of a week during which he does not incur any liability to pay tax under clause (b) of section 15.
(2) The payment under sub-rule (1) shall be made in accordance with the provisions of rule 43 and the statement referred to in the said sub-rule shall be furnished within seven days from the end of the week for which payment is made.
(3) Notwithstanding anything contained in sub-rule (2), where a person, who is liable to pay tax on his purchases as a casual dealer, requires way bill in Form No. 51 in accordance with the provisions of rules contained in the Chapter XII for the purpose of transport of goods, he shall, before making application for obtaining way bill, pay tax on his purchase and produce the evidence of payment before the authority to whom application for way bill is made under rule 112. |