42. Payment of tax by a person, other than a casual trader or a registered dealer, who carries on business temporarily for a period not exceeding one hundred twenty days in a year.

(1) Any person, other than a casual trader or a registered dealer, who carries on business temporarily for a period not exceeding one hundred twenty days in a year, shall before commencing his business make an application in Form VAT-43, to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having jurisdiction with reference to the place of business of such person or to any other officer authorized by the Commissioner in this behalf, mentioning the detail of goods to be sold.

(2) On receipt of the application the officer mentioned in sub-rule (1), shall determine the amount of tax to be levied on goods mentioned in the application, and shall take a security in cash or in form of demand draft of an amount equivalent to the amount of tax determined. After furnishing of such security the person shall be entitled to commence his business.

(3) Such person shall inform about his daily sale proceeds to the officer mentioned in sub rule (1). At the closure of his business, the said officer shall determine his final tax liability and adjust the security amount against the final tax liability of such person. Where the amount of security is more than the final tax liability of such person the said officer shall refund the excess amount. Where the amount of security is less than the final tax liability of such person the said officer shall recover the balance amount.

(4) In the absence of application, the officer, mentioned in sub-rule (1) shall suo motu determine the liability of tax payable by such person, having regard to the specific facts and circumstances of the case.

(5) The tax determined under sub-rule (3) or (4) shall be deemed to be a demand under the Act.