Amendment status not verified — confirm the current text below against the official source.
(1) If returns are furnished together cases with receipts showing payment of tax under basis of section 6 by the registered employers in respect random selection. of all the periods of a year and if it appears. to the Commissioner from the returns furnished by each of such employers that the amount of tax paid by each of such employers for such year does not exceed three thousand rupees, such employers shall form a class and shall, notwithstanding anything contained in section 7, be eligible for selection for assessment of tax under sub-section (2) of that section on a random basis: Provided that the provisions of this sub-section shall not apply to any registered employer, if any accounts, registers or documents have been seized under section 17 from him during the period of three years immediately preceding the year of such selection. (2) If it appears to the Commissioner that the amount of tax paid by each of such employers of the class referred to in sub-section (1) for all the periods of a year does not exceed three thousand rupees and each of them is eligible for selection, the Commissioner may select, on a random basis and in such manner, and within such time, as may be prescribed, such percentage of such employers as may be prescribed for assessment of the tax due from each of such employers for all the periods of a year under sub-section (2) of section 7. (3) The Commissioner shall not proceed to make assessment of tax due from the registered employers, other than those selected under sub-section (2), for assessment under sub-section (2) of section 7 in respect of all the periods of the year referred to in sub-section (2): Provided that where the Commissioner has information that— (a) the amount of tax paid by a registered employer in his returns for all or any of the periods of such year is not correct, or 21 The West Bengal Finance Act, 2000. [West Ben. Act (Section 6.) (b) such documentary evidence as is required to be furnished by such employer in support of his claims as preferred in his returns for all or any of the periods of such year cannot be furnished or produced by him, the Commissioner shall, notwithstanding the provisions of section 7, proceed to assess to the best of his judgement the amount of tax due from such employer under that section after giving such employer an opportunity of being heard at any time before the expiry of six years from the end of the year in respect of which or part of which assessment is made: Provided further that where a registered employer of the class referred to in sub-section (1), other than an employer selected under sub-section (2) for assessment under sub- section (2) of section 7, brings to the notice of the Commissioner in writing, ordinarily within three months after such registered employer comes to know that he was not selected for assessment under sub-section (2) of section 7, in respect of any year referred to in this sub-section, that due to his error in fact or in law, an amount of tax has been paid by him in excess of what was payable by him during any return period relating to such year, and requests the Commissioner for making assessment under sub-section (2) of section 7 in respect of such year, the Commissioner may, if he is satisfied on the grounds adduced by such registered employer for making such assessment, proceed to make assessment in respect of such year before the expiry of the period of limitation provided in sub-section (4a) of section 7."; (5) in section 8, in sub-section (2), after the proviso, the following proviso shall be added at the end:— "Provided further that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in terms of his certificate of enrolment in respect of the year or years, during which he is not temporarily engaged in any profession, trade or calling in West Bengal."; (6) in section 19, in sub-section (1), for clause (c), the following clauses shall be substituted:— "(c) refuses to comply with any requirement under sub- section (1), or sub-section (2), of section 17, or (d) neglects or refuses to furnish information required by section 23A,"; 22 The West Bengal Finance Act, 2000. III of 2000.] (Section 6.) (7) after section 23, the following section shall be inserted:— "Power to 23A. (1) The prescribed authority may, call inf for information for the purposes of this Act, require anperson y p from any including any individual, Hindu undivided person. family, firm, company, corporation or other corporate body, society,club, or association to furnish to him particulars relating to profession, trade, calling or employment of any person in West Bengal. (2) The person from whom any information is sought for by the prescribed authority under sub-section (1) shall furnish such information accordingly."; in the Schedule,— (a) in the entries in column (2) against serial No. 2 in column (1), after item (b), the following item shall be inserted:— "(bb) Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (1 of 1956),"; (b) for the entries in column (2) and column (3) against serial No. 7 in column (1), the following entries in column (2) and column (3) shall be substituted:— "(a) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths— (i) situated within the area of the Calcutta Metropolitan Planning Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979 (West Ben. Act XIII of 1979) Rs. 1000 per annum, (ii) situated in other areas Rs. 500 per annum. (b) Persons engaged in courier services Rs. 500 per annum. (c) Signal provider, cable operator, and cable hirer, in cable television network, and their agents Rs. 500 per annum."; (8) 23 The West Bengal Finance Act, 2000. [West Ben. Act (Section 7.) (c) for the entries in sub-item (iii) of item (f) in column (2) against serial No. 13 in column (1) and the entry relating thereto in column (3), the following sub-item in column (2) and entry relating thereto in column (3) shall be substituted:— "(iii) video parlours, video halls and video rental libraries Rs. 500 per annum.". Amendment of West Ben. Act VI of