(1) The casual  trader shall furnish to the designated officer, a statement showing the details of sales and purchases and tax liability in Form VAT-13, immediately after the conclusion of the casual business. He shall also append the details of unsold goods and shall produce account books before the designated officer for determining the final tax liability.

(2) The designated officer, may examine the account books of the casual trader immediately on the date of receipt of tax liability statement in Form VAT–13 or on the next working day and shall determine the final tax liability of the casual trader.

(3) After determining the final tax liability, the designated officer shall require the casual trader to deposit immediately the amount of tax so determined.

(4) Where a casual trader fails to discharge his tax liability as determined by the designated officer , the same shall be recovered out of the security furnished by the casual trader. Balance unrecovered amount, if any, shall be recoverable under the provisions of the Act and these rules.

(5) After satisfying himself that the casual trader has discharged his tax liability, the designated officer shall release the security and issue tax clearance certificate in triplicate in Form VAT–14. The casual trader, shall be given the first two copies and the third copy shall be maintained in the record. He shall deposit the second copy at the last Information Collection Centre while leaving the State.