Manner and time of payment of tax payable under sub-section (1) of section 15.
50. (1) Where a person is a casual dealer as defined under clause (7) of section 2 in respect of any goods being transported or brought into West Bengal and sold in west Bengal and is liable to pay tax under clause (a) of section 15 on any sale, such person shall furnish a weekly statement as referred to in section 30F showing such sales made by him during a week 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 sales:
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 (a) 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. |