Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in sub- for registration and enrolment. section (1) and sub-section (2) of section 5, an employer or a person, other than a person earning salary or wages in respect of whom the tax is payable by his employer, who is liable to pay tax under section 3, or section 4, or both but has failed to apply for registration or enrolment or both under the Act, may, at his option, make an application for registration or enrolment or both in the prescribed form to the prescribed authority under section 5 within the 31st day of January, 2014, alongwith a declaration by such employer or person in such prescribed form together with the proof of payment of tax, for the amount as mentioned in sub-section (2): Provided that the provisions of this sub-section shall not apply to any employer or person,— (a) if any notice for determination of his liability to pay tax under any of the provisions of the Act has been issued to him under section 17; or (b) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 17 on or after coming into force of this section. (2) The amount of tax, depending on the fact whether tax is payable by the employer or a person, as the case may be, and the year or years or part thereof for which tax is to be paid under this section, in lieu of the tax otherwise payable by such employer or a person, shall be— (a) in respect of an employer liable to deduct and pay tax under section 4, at such rate not exceeding rupees two hundred per month per employee, as may be prescribed, for a maximum period of two years; (b) in respect of tax payable by a person under section 3, at such rate not exceeding rupees two thousand five hundred per annum, as may be prescribed, for a maximum period of two years. (3) If the application referred to in sub-section (1) filed by an employer or a person is found to be in order and the tax according to the declaration have been paid, the prescribed authority shall grant registration or enrolment or both to such an employer or a person within thirty days from the date of receipt of such application."; PART HO THE KOLKATA GAZEI LE, EXTRAORDINARY, MARCH 26, 2013 3 The West Bengal Finance Act, 2013. (Section 2.) (3) after section 6, the following sections shall be inserted:— "Audit of