Amendment status not verified — confirm the current text below against the official source.
(1) Where a registered employer has not for famishing return. furnished return under sub-section (1) of section 6, for one or more periods ending on the 31st day of March, 2012, he may, without payment of interest or late fee, furnish the pending 4 THE KOLKATA GAZEIt E, EXTRAORDINARY, MARCH 26, 2013 [PART III The West Bengal Finance Act, 2013. (Section 2.) returns for the period of last two years within 31st January, 2014, enclosing a receipt showing payment of full amount of tax according to such returns: Provided that— (1) the provisions of this section shall not apply to an employer whose accounts, registers or documents, including those in the form of electronic records have been seized from him under section 17 or where any assessment proceeding has been initiated under section 7; (2) in a case where the registered employer has already paid any interest or late fee for the relevant period such interest or late fee shall neither be refundable to him nor be adjusted against any liability, under any circumstances."; (4) in section 7,— (a) in sub-section (6), for the words, figures and letters "on or before the 31st day of March, 2011, shall be deemed to have been made on the 31st day of March, 2012", the words, figures and letters "on or before the 31st day of March, 2012 shall be deemed to have been made on the 31st day of March, 2013" shall be substituted; (b) in sub-section (6A), for the words, figures and letters "30th day of September, 2012", the words, figures and letters "30th day of September, 2013" shall be substituted; (c) in sub-section (8), for the words, figures and letters "31st day of December, 2012", the words, figures and letters "31st day of December, 2013" shall be substituted; after section 7A, the following section shall be inserted:— "summary