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| 5A. Registration, furnishing of security, payment of tax and assessment of casual trader. | |
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5A. Registration, furnishing of security, payment of tax and assessment of casual trader. (1) A casual trader shall, at least three days before commencing his businessin Delhi, make an application in Form DVAT-4A in person or through his authorisedagent to the Commissioner. (2) The Commissioner shall, after registration is granted, issue him a registration certificate in Form DVAT-6A along with as many Forms DVAT-34 and DVAT-35 as are reasonably required, against payment of the price thereof, if any.
(3) Every casual trader shall furnish a return in Form DVAT-16A which shall be accompanied with the proof of payment of tax and unused Forms DVAT-34 and DVAT-35, if any.
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