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174 The West Bengal Finance Act, 2001. XVI of 2001.] (Section 8.) (c) no Government, local authority, educational institution, corporation or body corporate established by or under a Central or State Act, shall renew any licence issued by them to any person, unless the Commissioner certifies in the prescribed manner that such person— (i) has no liability to pay tax or has not defaulted in furnishing any return or returns together with the receipted chat Ian or challans showing payment of all tax payable under this Act, or (ii) has not defaulted in making payment of tax otherwise payable by, or due from, him under this Act, or (iii) has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise, as the case may be. (2) The application for the certificate required under sub-section (1) shall be made by the person referred to in that sub-section to the Commissioner and shall be in such form and shall contain such particulars as may be prescribed."; (11) in the Schedule,— (a) against serial No. 1 in column (1), for item (x) and the entry relating thereto in column (2) and in column (3), the following items and entries relating thereto in column (2) and in column (3) shall be substituted:— "(x) Rs. 15,001 or more, but less than Rs. 25,001 . . Rs. 130 per month, (xi) Rs. 25,001 or more, but less than Rs. 40,001 .. Rs. 150 per month, (xii) Rs. 40,001 and above .. Rs. 200 per month."; (b) against serial No. 2 in column (1), for the sub-item (x) and the entry relating thereto in column (2) and in column (3), the following sub-items and entries relating thereto in column (2) and in column (3) shall be substituted:— "(x) Rs. 1,80,001 or more, but less than Rs. 3,00,001 . . Rs. 1560 per annum, (xi) Rs. 3,00,001 or more, but less than Rs. 4,80,001 .. Rs. 1800 per annum. (xii) Rs. 4,80,001 and above.. Rs. 2400 per annum."; 175 The West Bengal Finance Act, 2001. [West Ben. Act (Section 8.) (c) against serial No. 3 in column (1), for item (x) and the entry relating thereto in column (2) and in column (3), the following items and entries relating thereto in column (2) and in coumn (3) shall be substituted:— "(x) Rs. 1,80,001 or more, but less than Rs. 3,00,001 .. Rs. 1560 per annum, (xi) Rs. 3,00,001 or more, but less than Rs. 4,80,001 . . Rs. 1800 per annum, (xii) Rs. 4,80,001 and above.. Rs. 2400 perannum."; (d) against serial No. 9 in column (1), for the entries in sub- item (i) of item (a) in column (2), and the entries relating thereto in column (3), the following entries in sub- item (i) of item (a) in column (2) and the entries relating thereto in column (3) shall be substituted:— '(i) such dealers other than those mentioned in sub- item (ii) whose annual gross turnover of sales is— (A) less than Rs. 2,00,000 Rs. 150 per annum, (B) Rs. 2,00,000 or more, but not exceeding Rs. 7.5 lakhs (C) above Rs. 7.5 lakhs but not exceeding. Rs. 25 lakhs (D) above Rs. 25 lakhs but not exceeding Rs. 50 lakhs (E) above Rs. 50 lakhs but not exceeding Rs. 2 crore (F) above Rs. 2 crore Rs. 300 per annum, Rs. 600 per annum, Rs. 1200 per annum, Rs. 2000 per annum, Rs. 2500 per annum. Explanation.—For the purposes of this entry "annual gross turnover of sales" shall mean the turnover of sales as defined in the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) during the immediately preceding year;'. 176 The West Bengal Finance Act, 2001. XVI of 2001.] (Section 9.)