Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in sub- for registration and section (1) and sub-section (2) of section 5, an employer enrolment. 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 March, 2015, along with 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). (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 for the previous 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 tax payable by a person under section 3,— rupees one thousand only if paid within 30.06.2014 rupees one thousand two hundred only if paid within 30.09.2014 rupees one thousand five hundred only if paid within 31.12.2014 rupees two thousand only if paid within 31.03.2015. (b) in respect of an employer liable to deduct and pay tax under section 4,— rupees one thousand only per employee if paid within 30.06.2014 rupees one thousand two hundred only per employee if paid within 30.09.2014 rupees one thousand five hundred only per employee if paid within 31.12.2014 rupees two thousand only per employee if paid within 31.03.2015. (3) Such employer or person obtaining registration or enrolment under this section, shall continue to pay tax under section 3 or section 4 for all subsequent periods as applicable. (4) If the application referred to in sub-section (1) filed by an employer or a person liable to pay tax under this Act, is found to be in order, the prescribed authority shall grant registration or enrolment or both to such an employer or a person, as the case may be."; (4) in section 6B, in sub-section (1), for the words, figures and letters "periods ending on the 31st day of March, 2012, he may, without payment of interest or late fee, furnish the pending returns for the period of last two years within 31st January, 2014", the words, figures and letters "periods ending on the 31st day of March, 2013, he may, without payment of interest or late fee, furnish the pending returns for the periods of last year within 31st January, 2015", shall be substituted; (5) section 7A shall be omitted; (6) Section 8A shall be omitted; (7) Section 12B shall be omitted; (8) section 13 shall be omitted; 4 THE KOLKATA GAZE! 1E, EXTRAORDINARY, MARCH 11, 2014 [PART III The West Bengal Finance Act, 2014. (Section 3.) (9) in section 17A, for the words and figures "person falling under any of the entries from serial Nos. 2 to 22 of the Schedule has paid tax for any year at a rate lower than", the words "person has paid tax for any year at a rate lower than" shall be substituted; (10) in section 26, in sub-section (1), for the words "exemption or reduction in the rate of tax payable", the words "exemption or reduction in the rate of tax payable, or allow rebate on tax payable," shall be substituted; (11) for Schedule, the following Schedule shall be substituted:— `SCHEDULE (See sub-section (2) of section 3.) Schedule of rates of tax on professions, trades, callings and employments. SI. No. Class of persons Rate of tax (1) (2) (3)