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 5,— (a) in sub-section (4), for clause (d), the following clause shall be substituted:— "(d) The prescribed authority may, from time to time, amend any certificate of registration or certificate of enrolment in accordance with the information furnished under section 5A or section 5B, or information received otherwise, and such amendment may be made by the prescribed authority in such manner, as may be prescribed."; (b) after sub-section (7), the following sub-section shall be inserted:— "(8) The prescribed authority shall, after making such enquiry as it may deem necessary and after giving the employer or the person, as the case may be, an opportunity of being heard, fix the date on and from which such employer or person shall become liable to pay tax under this Act."; 4 THE KOLKATA GAZE11 b, EXTRAORDINARY, MARCH 26, 2002 [PART III The West Bengal Finance Act, 2002. • (Sections 5, 6.) (2) in section 5A, after sub-section (2), the following sub-section shall be inserted:— "(3) The provisions of sub-section (1) and sub-section (2) shall also apply mutatis mutandis in case of an enrolled person holding certificate of enrolment."; (3) section 5B shall be renumbered as sub-section (1) of that section and— (a) in sub-section (1) as so renumbered, after the words "shall make an application to the prescribed authority,", the words "within thirty days from the date of transfer" shall be inserted; and (b) after sub-section (1), the following sub-section shall be inserted:— "(2) The provisions of sub-section (1) shall also apply mutatis mutandis in case of an enrolled person holding certificate of enrolment."; (4) in section 9, in sub-section (2), for the words "two per centum", the words "one per centum" shall be substituted; (5) in section 17A, for sub-section (1), the following sub-section shall be substituted:— "(1) Where the prescribed authority upon information received has reasons to believe that any enrolled person falling under any of the entries from serial Nos. 2 to 22 of the Schedule has paid tax for any year at a rate lower than what is payable by such person, or such person has not paid any tax for any year, under this Act, or such authority has received application from any person for refund of any amount under section 18, it may, after giving such person a reasonable opportunity of being heard, determine, in the prescribed manner, the amount of tax, penalty or interest payable by him.". Amendment of West Ben. Act VI of 1982. Amendment of West Ben. Act XV of 1994.