Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in sub- payment of tax for future period by section (2) of section 8, any person who is duly enrolled person. enrolled or who gets himself enrolled under clause (c) of sub-section (4) of section 5 on or before the 31st day of March, 2007, and who has paid the tax in respect of the year commencing from the 1st day of April, 2006 and ending on the 31st day of March, 2007, by the 31st day of March, 2007 along with interest payable thereon under sub-section (3), or sub-section (3a), as the case may be, of section 9, may, at his option, pay tax at a time for a block of four successive years commencing from the 1st day of April, 2007 and ending on the 31st day of March, 2011, on or before the 31st day of March, 2007, at the rate applicable to him in respect of the year commencing from the 1st day of April, 2006 and ending on the 31st day of March, 2007: Provided that where there is subsequent enhancement in the rate of tax after the 31st day of March, 2007, an enrolled person who has already paid the tax at a time for four years at his option under this section, prior to such change in the rate, shall not be liable to pay such enhanced amount of tax along with interest payable under the Act: Provided further that nothing in this section shall apply to an enrolled person who makes such payment after the 31st day of March, 2007."; (6) in section 15, after sub-section (1), the following sub-section shall be inserted:— "(1a) Every registered employer other than an officer of Government and any educational institution run by Government, who has paid or is (5) THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 7.) liable to pay tax equal to or more than thirty thousand rupees in a year, shall, within seven months from the closing of such year, submit before the prescribed authority a certificate in the prescribed manner from a qualified practising Chartered Accountant or Cost Accountant or Company Secretary to the effect that such registered employer has complied with the requirement of the provisions of this Act and has discharged his liability towards payment of tax in respect of such year."; (7) in section 19, in sub-section (1), for clause (a), the following clause shall be substituted:— "(a) fails to comply with the requirement under sub-section (1), or sub- section (2), of section 5, or furnishes any incorrect information in a return under sub-section (1) of section 6, or". Amendment of West Ben. Act VI of 1982.