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 7,— (a) after sub-section (4), the following sub-section shall be inserted:— "(4a) No assessment under sub-section (2), sub-section (3) or sub-section (4) shall be made after the expiry of four years from the end of the year in respect of which or part of which the assessment is made: Provided that any assessment in respect of any of the years or parts of years ending on or before the 31st day of March, 1994, shall, notwithstanding the provisions of this sub-section, be made on or before the 31st day of March, 1998: Provided further that the period during which the prescribed authority is restrained from commencing or continuing any proceeding for any assessment as aforesaid by an order of the West Bengal Taxation Tribunal established under section 3 of the West Bengal Taxation Tribunal Act, 1987, or the Supreme Court of India shall be excluded in computing the time limited by this sub-section: Provided also that when a fresh assessment is required to .be made in pursuance of an order under sub- section (7), or sub-section (8), of this section or section 14, or in pursuance of any other order of the Supreme Court of India or the West Bengal Taxation Tribunal, such fresh assessment shall be made at any time within four years from the date of such order."; Amendment of West Ben. Act XIV of