Amendment status not verified — confirm the current text below against the official source.
(1) A return furnished by a registered employer assessment of returns. under section 6, shall be deemed to have been summarily assessed on the date of submission of such return if— (a) the return furnished under the Act is complete and self- consistent; (b) the amount of tax, interest and late fee is paid in full according to such return; and (c) no proceeding arising from seizure of accounts has been initiated or is pending in respect of the year to which the return period relates, or for any period in respect of the preceding two years, by any authority under the Act. (2) No assessment shall be made under section 7 in respect of any return summarily assessed under sub-section (I), unless such summary assessment is reopened under sub-section (3). (3) A summary assessment under sub-section (1) may be reopened by the Commissioner by an order in writing, after granting the registered employer an opportunity of hearing, within six years from the end of the year in respect of which such summary assessment has been made, if he is satisfied that an assessment is required to be made under section 7 in the interest of State revenue or for any other reason."; (6) in section 10, to the proviso, the following proviso shall be added:— "Provided further that where a registered employer being a company, fails to make payment of tax under this section, any director, manager, (5) PART in] THE KOLKATA GAZE I It, EXTRAORDINARY, MARCH 26, 2013 5 The West Bengal Finance Act, 2011 (Section 3.) secretary, or other officer of such company who was in charge of, and responsible to, the company for the conduct of business of such company and knowingly concerned with such non-payment of tax, shall be equally liable for the said penalty."; (7) for section 26, the following section shall be substituted:- "Power to exempt.