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 7, in sub-section (4a), in the second proviso, for the words, figures and letters "notwithstanding the provisions of this section, be made on or before the 31st day of March, 2008.", the words, figures and letters "notwithstanding the provisions of this sub-section, be made on or before the 31st day of March, 2010:" shall be substituted; (2) in section 15, after sub-section (3), the following sub-sections shall be inserted:— "(4) Notwithstanding anything contained elsewhere in the Act, if the Commissioner, on an application made in the prescribed manner by an employer registered under the Act and after making such enquiries as he may consider necessary, is satisfied that an employer is not in a position to furnish accounts, registers and documents referred to in sub-section (1) on account of the loss of such accounts, registers or documents for any reason beyond the control of such employer, the Commissioner may, by order in writing, exempt such employer from furnishing such accounts, registers and documents subjet to such connditions as may be prescribed PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 5 The West Bengal Finance Act, 2008. (Section 7.) and to such further conditions, if any, as may be specified by the Commissioner in the order. (5) Any order passed by the Comnmissioner under sub-section (4) shall be final."; (3) in the SCHEDULE,— (a) for the entries in column 2 and column 3 under the heading "Salary and Wage earners. Such persons whose monthly salaries or• wages are—" against serial No. 1 in column 1, the following entries in column 2 and column 3, respectively, shall be substituted:— "(i) Rs. 3,000 or less Ni 1 (ii) Rs. 3,001 or more, but less than Rs. 5,001 • Rs. 30 per month, (iii) Rs. 5,001 or more, but less than Rs. 6,001 • • • Rs. 40 per month, (iv) Rs. 6,001 or more, but less than Rs. 7,001 • • Rs. 45 per month, (v) Rs. 7,001 or more, but less than Rs. 8,001 • • Rs. 50 per month, (vi) Rs. 8,001 or more, but less than Rs. 9,001 Rs. 90 per month, (vii) Rs. 9,001 or more, but less than Rs. 15,001 • Rs. 110 per month, (viii) Rs. 15,001 or more, but less than Rs. 25,001 • Rs. 130 per month, (ix) Rs. 25,001 or more, but less than Rs. 40,001 • Rs. 150 per month, (x) Rs. 40,001 and above • • Rs. 200 per month."; (b) after serial No. 22 in column 1 and the entries relating thereto in column 2 and column 3, the following serial No. in column 1 and entries relating thereto in column 2 and column 3, respectively, shall be inserted:— "22A. Owners, licencees or lessees, as the case may be, of— (a) (b) internet café - security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity Rs. 1,500 per annum, Rs. 2,500 per annum, (c) weighbridge • • Rs. 1,500 per annum.". Amendment of West Ben. Act XLIX of 1994.