32. Mode of payment of tax.

Subject to the provisions of sub-rule (4) of rule 33, a casual trader shall deposit the amount of tax due in the appropriate Government Treasury by way of challan in Form VAT-2 on the conclusion of the business:

Provided that If the period of casual business exceeds seven days, the amount of tax shall be deposited on weekly basis on the first working day after the close of the week and the final installment shall be paid immediately on the conclusion of the casual business, whichever is earlier.