Amendment status not verified — confirm the current text below against the official source.
In the Bengal Raw Jute Taxation Act, 1941,— (1) in section 8B, in the proviso to sub-section (2), for the words "estimate the tax payable for such period on the basis of such determination after giving the occupier of a jute-mill or shipper of jute an opportunity of being heard.", the words "apportion the tax payable for such period on the basis of such determination." shall be substituted; (2) in section 9, for sub-section (lb), the following sub-section shall be substituted:— "(1b) No determination under sub-section ( la) of this section in respect of interest payable under sub-section (1) or sub-section (2) of section 8B shall be made after the date of determination of tax and penalty (if any) under sub section (1) of this section in respect of the period for which such determination of interest is made or after the expiry of one year from the date of coming into force of the West Bengal Finance Act, 1992, whichever is later."; (3) in section 21, to sub-section (1), the following proviso shall be added:- 4 The West Bengal Finance Act, 1992. I of 1992.] (Sections 5, 6.) "Provided that no appeal shall be entertained by the authority, the Commissioner, or the Collector, as aforesaid, as the case may be, unless such authority, Commissioner or Collector, as the case may be, is satisfied that such amount of the tax as the appellant may admit to be due from him has been paid.".