(1) Every dealer who is not liable to pay tax under section 9, shall, notwithstanding anything contained in that section, be liable to pay tax on his turnover of sales, other than those referred to in section 15, of goods specified in Schedule IV with effect from the day on which he effects his first sale of such goods.
(2) The State Government may, with a view to ensuring that there is no evasion of tax on the sale of any goods, other than those specified in Schedule IV, by notification specify such goods (hereinafter referred to as notified goods) and, with effect from the date of such notification, every dealer who imports into West Bengal, or manufactures or produces, such notified goods for sale and who is not liable to pay tax under section 9 shall be liable to pay tax on all sales, other than those referred to in section 15, of such notified goods:
Special liability to pay tax on sales.
459 The West Bengal Sales Tax Act, 1994.
[West Ben. Act (Chapter 11L—Incidence and levy of tax and rate of tat —Section 11.)
Liability to pay tax on sales by casual trader.
Provided that in the case of cottage industry products, the State Government may, by general or special order, exempt from the provisions of this sub-section any dealer selling such notified goods manufactured or produced by himself or by any member of his family.
11. (I) Notwithstanding anything contained elsewhere in this Act, a casual trader shall be liable to pay tax on all his sales in West Bengal of goods, other than those specified in Schedule IV, brought by him into West Bengal from any place outside West Bengal or procured by him otherwise than by way of purchase from a person other than a registered dealer:
Provided that no tax shall be levied on—
(a) sales of goods declared tax-free under section 24;
(b) sales of notified goods, tax on which is payable by him under sub-section (2) of section 10;
(c) sales of goods which are effected on or after the date on which he becomes liable to pay tax under section 9 or subsection (3) of section 27 and is registered under section 26 or section 27.
(2) The tax payable under this section by a casual trader shall be levied at the rate referred to in clause (a), clause (b) or clause (d), as the case may be, of sub-section (I) of section 17.
(3) The tax payable under this section shall, notwithstanding anything contained in section 46, be determined, collected and recovered in such manner and by such authority as may be prescribed and shall be paid by such time as may be prescribed.
(4) If the Commissioner or any person appointed under sub-section (1) of section 3 to assist him is satisfied that a casual trader may become liable to pay tax under sub-section (1) in respect of any goods, he may, in order to secure payment of tax that may become due upon determination of tax under sub-section (3) and for reasons to be recorded in writing, demand from such casual trader an amount in advance equivalent to the amount of tax that may become due from him after determination, or security for an equivalent amount, after taking into consideration the saleable value of such goods.
(5) The amount in advance equivalent to the amount of tax that may become due from a casual trader after determination after taking into consideration the saleable value of the goods as aforesaid shall, on demand under sub-section (4), be paid by him in advance and shall be adjusted with the amount of tax due from him; and the security, if any, for the equivalent amount shall, on demand, be furnished by him, and shall be refunded to him, in such manner and on such terms and conditions as may be prescribed.
460 The West Bengal Sales Tax Act, 1994.
XLIX of 1994.]
Ben. Act XI of I 94 I .
(Chapter Ill.—Incidence and levy of tax and rate of tax.—Sections 12, 13.)
(6) The provisions of production and inspection of accounts, registers and documents, seizure of accounts and entry and search of warehouse under section 65, section 66 or section 67, as the case may be, shall apply to a casual trader as and when the Commissioner requires him to produce accounts, registers or documents, or as and when the Commissioner makes any seizure of accounts from him or enters or searches warehouse, as the case may be.