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(1) in section 5,— (a) for sub-section (4), the following sub-section shall be substituted:— "(4) (a) Every employer required to obtain a certificate of registration shall, within ninety days of his becoming liable to pay tax, apply for a certificate of registration to the prescribed authority in the prescribed from, and the prescribed authority shall, after making such enquiry as may be necessary, within thirty days of the receipt of the application, grant him such certificate, if the application is in order. (b) Every person referred to in sub-section (2) or sub- section (3) shall, within ninety days of his becoming liable to pay tax, pay into the Government Treasury or - the Reserve Bank of India, Calcutta, the tax payable by him under this Act and apply for a certificate of enrolment to the prescribed authority in the prescribed form along with a receipted copy of the challan as a proof of payment of such tax. (c) The prescribed authority, within thirty days of the receipt of the application referred to in clause (b), shall, grant the person a certificate of enrolment in the prescribed manner. 120 The West Bengal Finance Act, 1996. X of 1996.] (Section 7.) (d) The prescribed authority may from time to time amend any certificate of registration or a certificate of enrolment in the prescribed manner when a registered employer or enrolled person applies to the prescribed authority in the prescribed form for such amendment."; (2) to section 8, the following proviso shall be added:— "Provided that the enrolled person, who has made payment of tax according to clause (b) of sub-section (4) of section 5 in respect of any year, shall not make any payment of tax under this section for such year if the rate of tax at which such tax was payable for such year remains unchanged."; (3) in the Schedule,— (1) for the entries in column 2, and column 3 against serial No. 1, the following entries in column 2 and column 3 shall be substituted:— "Salary and wage earners. Such persons whose monthly salaries or wages are— (i) Rs. 1250 or less NIL (ii) Rs. 1251 or more, but less than Rs. 1501 Rs. 12 per month. (iii) Rs. 1501 or more, but less than Rs. 2001 Rs. 18 per month. (iv) Rs. 2001 or more, but less than Rs. 3001 Rs. 25 per month. (v) Rs. 3001 or more, but less than Rs. 5001 Rs. 30 per month. (vi) Rs. 5001 or more, but less than Rs. 8001 Rs. 40 per month. (vii) Rs. 8001 and above Rs. 75 per month."; (2) for the entries in column 2, after the words "Where the annual gross income of the persons mentioned above is—", in the said column, and the corresponding entries in column 3, against serial No. 2, the following entries in column 2 and column 3 shall be substituted:— "(i) Rs. 15000 or less NIL. (ii) Rs. 15001 or more, but less than Rs. 18001 Rs. 144 per annum. (iii) Rs. 18001 or more, but less than Rs. 24001 Rs. 216 per annum. (iv) Rs. 24001 or more, but less than Rs. 36001 Rs. 300 per annum. (v) Rs. 36001 or more, but less than Rs. 60001 Rs. 360 per annum. (vi) Rs. 60001 or more, but less than Rs. 96001 Rs. 480 per annum. (vii) Rs. 96001 and above Rs. 900 per annum."; (3) for the entries in column 2, after the words "Where the annual gross income of the persons mentioned above is—", in the said column, and the corresponding entries in column 3, against serial No. 3, the following entries in column 2 and column 3 shall be substituted:— "(i) Rs. 15000 or less NIL (ii) Rs. 15001 or more, but less than Rs. 18001 Rs. 144,per annum. (iii) Rs. 18001 or more, but less than Rs. 24001 Rs. 216 per annum. (iv) Rs. 24001 or more, but less than Rs. 36001 Rs. 300 per annum. (v) Rs. 36001 or more, but less than Rs. 60001 Rs. 360 per annum. (vi) Rs. 60001 or more, but less than Rs. 96001 Rs. 480 per annum. (vii) Rs. 96001 and above Rs. 900 per annum.". 121 The West Bengal Finance Act, 1996. [West Ben. Act (Sections 8, 9.) Amendment of West Ben. Act XV of