(1) Notwithstanding anything contained elsewhere in this Act, a casual trader shall, subject to the provisions of sub-section (3), be liable to pay tax on his every purchase of goods, other than those specified in Schedule IV and raw jute, in West Bengal:
Provided that no tax shall be levied on—
(a) purchases of goods, sales of which are declared tax-free under section 24;
(b) purchases of goods specified in section 14 of the Central 74 of 1956.
Sales Tax Act, 1956, on a prior sale or purchase whereof in West Bengal due tax is shown to the satisfaction of the Commissioner to have been paid;
462 The West Bengal Sales Tax Act, 1994.
XLIX of 19941 (Chapter 111.—Incidence and levy of tax and rate of tat —Section 14.)
(c) purchases of goods which are shown to the satisfaction of the Commissioner to have been made from a registered dealer in West Bengal;
(d) such other purchases on such conditions and restrictions as may be prescribed.
(2) The tax payable by a casual trader on the purchase of any goods shall be levied at the rate referred to in clause (a), clause (b) or clause
(d), as the case may be, of sub-section (1) of section 17.
(3) Where a casual trader makes regular sales of goods in the course of business from a fixed place of business in West Bengal and gets himself registered under section 26 or section 27, as the case may be, the tax, if any, paid under this section on the purchases of goods made within one year immediately preceding the date on which such trader becomes liable as a dealer to pay tax under section 9, shall, on application, be refunded to him in accordance with the provisions of section 60.
(4) 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 a casual trader at such time as may be prescribed.
(5) 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.
(6) Where there is no claimant of the ownership of any goods, whether in the custody of any transporter or stored in any warehouse in West Bengal, and where such transporter or the owner or lessee of such warehouse denies his liability to pay tax under this section, the Commissioner or any person appointed under sub-section (1) of section 3 to assist him may, with a view to checking evasion of tax payable under this section, seize such goods from the custody of the transporter or the owner or lessee of such warehouse, as the case may be, if necessary, by breaking open the door of such warehouse, and shall, before making any seizure, prepare an inventory of such goods in the presence of the transporter of the owner or lessee of such warehouse, as the case may be, and shall get such inventory countersigned by him or any other witness.
463 The West Bengal Sales Tax Act, 1994.
[West Ben. Act Liability to pay tax on the transfer of property in goods involved in the execution of works contract.
(Chapter IH.—Incidence and levy of tax and rate of tax.—Section 15.)
(7) If the goods seized under sub-section (6) are not claimed by the casual trader or bona fide owner of such goods within fifteen days from the date of seizure, the Commissioner may sell such goods in open auction and adjust the amount of tax payable on the purchase of such goods that may be determined under sub-section (4) with the sale proceeds of such goods, and deposit the balance, if any, with a Government Treasury for refund to the casual trader or bona fide owner of such goods upon claim preferred by him in the prescribed manner within one year from the date of sale in open auction.
(8) The provisions of appeal, revision or review under Chapter IX shall apply inutatis nnttandis to determination of tax or any order passed under this section or section 11.