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, in sub-section (6), for the words "not exceeding rupees twenty for each English calendar month of delay in case of an employer and not exceeding rupees ten for each English calendar month of delay in the case of others", the words "a sum of rupees five hundred for delay of each twelve English calendar months or part thereof, in case of an employer and a sum of rupees one hundred for delay of each twelve English calendar months or part thereof, in the case of others" shall be substituted; (2) in section 7, in sub-section (4a),— (a) for the words "after the expiry of six years", the words "after the expiry of two years" shall be substituted; (b) in the first proviso, for the words, figures and letters "on or before the 31st day of March, 2006:", the words, figures and letters "on or before the 31st day of March, 2007:" shall be deemed to have been substituted with effect from the 1st day of January, 2006; (c) after the first proviso, the following proviso shall be inserted:— "Provided further that the assessment in respect of any of the years or parts of the years ending within the period commencing from the 1st day of April, 2000 and ending on the 31st day of March, 2006, shall, notwithstanding the provisions of this section, be made on or before the 31st day of March, 2008."; (3) in section 7A,— (a) in sub-section (1),— (i) for the words "year and if it appears to the Commissioner from the returns furnished by each of such employers that the amount West Ben. Act XIII of 1979. West Ben. Act XXX of 1990. West Ben. Act XXXI of 1990. West Ben. Act LIII of 1994. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 7 The West Bengal Finance Act, 2006. (Section 6.) of tax paid by each of such employers for such year does not exceed three thousand rupees", the word "year," shall be substituted; (ii) for the proviso, the following proviso shall be substituted:— "Provided that the provision of this sub-section shall not apply to any registered employer,— (a) if the assessment of tax payable by such registered employer has not been made for at least one year in the last seven successive years immediately preceding the year for such selection, or (b) if he fails to comply with the requirement of sub- section (1), or sub-section (2), of section 15, or (c) if any accounts, registers or other documents have been seized under section 17 from him during the period of three years immediately preceding the year of such selection."; (b) in sub-section (2), for the words, figure and brackets "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 words, figure and brackets "that each of the employers of the class referred to in sub-section (1) is eligible for selection" shall be substituted; (4) in section 8, in sub-section (2), for the words "paid by him before", the words "paid by him on or before" shall be deemed to have been substituted with effect from the 1st day of April, 2005; after section 8, the following section shall be inserted:— "Option to make