Bare ActsThe West Bengal Finance Act, 2015

Section 6C

(1) Any person who has liability to pay tax under payment certificate

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(1) Any person who has liability to pay tax under payment certificate. this Act, may obtain a profession tax payment certificate in such form, in such manner and subject to such conditions and restrictions, as may be prescribed. (2) Any Government, local authority, body corporate established by or under a Central or State Act, or any other person or entity or authority as may be prescribed by the State Government, shall, before placing an order with, or making purchase of any goods or services from any person who has liability to pay tax under this Act or before making any payment to such person for such purchase or before entering into any contract with such person for execution by him of such contract or before making payment to such person for execution of such contract or before renewal of any licence issued to such person, ask for a valid profession tax payment certificate from such person."; (3) 4 THE KOLKATA GAZEIIE, EXTRAORDINARY, MARCH 24, 2015 [PART III The West Bengal Finance Act, 2015. (Sections 6, 7.) (4) in the Schedule, — (a) in the entry in item (d) of column (2) against serial No. 2 in column (1), for the words "Technical or professional consultants", the words "Technical or professional consultants, or service providers," shall be substituted; (b) in the entry in item (c) of column (2) against serial No. 3 in column (1), for the words, letters, figures and brackets "the West Bengal Co-operative Societies Act, 1983 (West Ben. Act XLV of 1983)", the words, letters, figures and brackets "the West Bengal Co-operative Societies Act, 1983 (West Ben. Act XLV of 1983) or the West Bengal Co-operative Societies Act, 2006 (West Ben. Act XL of 2006)" shall be substituted.

Section 6C – The West Bengal Finance Act, 2015 | DailyLaw.ai