Amendment status not verified — confirm the current text below against the official source.
In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,— (1) in section 5, in sub-section (6),— (a) for the words "rupees twenty for each day", the words "rupees twenty for each English calendar month" shall be substituted; (b) for the words "rupees five for each day", the words "rupees ten for each English calendar month" shall be substituted; (2) in section 6, in sub-section (3), for the words "rupees five for each day", the words "rupees ten for each English calendar month" shall be substituted; (3) for section 9A, the following section shall be substituted:— "9A. (1) If any employer, who has been liable to obtain a certificate of registration under sub-section (1) of section 5, or any person who has been liable to obtain a certificate of enrolment under sub-section (2) of that section, obtains a certificate of registration or certificate of enrolment, as the case may be, during the period commencing from the 1st day of April, 1991 and ending on the 31st day of August, 1992 and pays the entire amount of tax due from him by the 30th day of September, 1992, no penalty shall, notwithstanding the provisions of sub- . section (6) of section 5, be imposed. (2) Notwithstanding the provisions of sub-section (2) or sub- section (3) of section 9, no interest shall be payable by any employer or person who has been registered or enrolled during the period commencing from the 1st day of April, 1991 and ending on the 31st day of August, 1992, where such registered employer or enrolled person pays the entire amount of tax due from him on or before the 30th day of September, 1992."; (4) in section 19, for the provisos, the following proviso shall be substituted:— "Provided that the provisions of this section shall not apply to a person or employer referred to in sub-section (1) of section 9A where he complies with the provisions contained therein in relation to the period commencing on the date of his liability to pay tax and ending on the 30th day of September, 1992."; (5) in the Schedule,— (a) in serial No. 12,— (i) against item (a), in column 3, for the figures "900", the figures "2,500" shall be substituted; (ii) against item (b), in the entry in column 2, the words "and employers of residential hotels of 3-star category and above" shall be omitted; Amendment of West Ben. Act VI of