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 2,— (i) in clause (f), the following Explanation shall be added at the end:— `Explanation.—The expression "person who earns wages on casual basis" shall mean a person who earns wages on being employed for a period not exceeding 180 days in a year.'; (ii) in clause (j), the following Explanation shall be added at the end:— `Explanation.—For the purposes of this clause or clause (c), the expression "on regular basis" shall mean for a period exceeding 180 days in a year.'; (2) for section 19, the following section shall be substituted:— `Offences and penalties.