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 9,— (a) after sub-section (3), the following sub-section shall be inserted:— "(3a) Where a person, other than a person referred to in sub- section (2) or sub-section (3), fails to obtain a certificate of enrolment and pay tax under the Act by the prescribed date, such person shall be liable to pay simple interest at the rate of one per centum of the amount of tax payable by him for any year or part thereof for each month or part thereof for the period for which the tax remains unpaid."; (b) in sub-section (4), after the words, figure and brackets "or sub-section (3)", the words, figure, letter and brackets "or sub-section (3a)" shall be inserted; (2) in the Schedule, in the entries in item (a) in column (2) against serial No. 9 in column (1),— (a) for the words, figures and brackets "or the Central Sales Tax Act, 1956 (74 of 1956):—", the words, figures, letters and brackets "or the Central Sales Tax Act, 1956 (74 of 1956) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act )(XXVII of 2003)" shall • be substituted; Short title and commencement. Amendment of Ben. Act X of