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 5, in sub-section (6), for the words "each twelve English calendar months", the words "each English calendar month" shall be substituted; (2) in section 6, after sub-section (2), the following sub-section shall be inserted :— "(2A) If any registered employer who has submitted a return under sub-section (1), discovers any omission or error which is apparent and honest in nature in the return furnished by him, he may furnish a revised return, unless notified otherwise, before the due date of submission of return for the next period, and if the revised return shows a greater amount of tax, late fee or interest to be payable than what was shown in the return submitted under sub-section (1), upon payment of the balance amount of tax, late fee or interest in the manner as referred to in sub- section (2): Provided that a revised return under this sub-section shall be furnished once only."; after section 6B, the following section shall be inserted:— "Profession tax