(1) If upon information or otherwise, the appropriate Assistant Commissioner, or Sales Tax Officer, as may be authorised by the Commissioner in this behalf (hereinafter referred to in this rule as the authorised officer), has reasons to believe that a casual dealer is liable to pay tax under section 15 on sale or purchase made by him in West Bengal and has not furnished or has furnished incorrect, statements and documents under section 30F, such authorised officer shall issue a notice in Form No. 30 to the casual dealer directing him to appear in person or through his agent on the date and time specified in the notice for the purpose of assessment of such tax under sub-section (2) of section 48 in the manner referred to in sub-rule (2).
(2) In determining the amount of tax payable by the casual dealer, the authorised officer shall take into consideration objections, if any, preferred by such casual dealer, or his agent or authorised representative and also the sale bill, cash memo, purchase bill, challan, consignment note or such evidence as may be available in respect of goods sold or purchased by him.
(3) The authorised officer shall, after determination of tax due referred to in sub-rule (1), serve upon a casual dealer, or representative who appears at the time of determination of such tax, a notice in Form No. 31 and fix a date for payment of such tax due not less than seven days from the date of service of such notice.
(4) The amount of tax due according to the notice in Form No. 31 shall be paid by the casual dealer by the date specified in such notice in the manner directed in the notice.
(5) If any refund arises from the order of determination of tax under sub-rule (1), the authorised Officer shall send a Refund Payment Order (cash) or cheque for the refundable amount to such casual dealer along with the notice in Form No. 31 in the manner as provided in rule 79.
(6) If the casual dealer fails pay the amount of tax determined by the time as directed in Form No. 31 as referred to in sub-rule (4) such amount shall be recoverable in accordance with the provisions of section 55.