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 7, in sub-section (4a), after the second proviso the following proviso shall be inserted:— "Provided also that the assessment in respect of the year or part of the year ending on or before the 31st day of March, 2014, shall, notwithstanding the provisions contained in this sub-section, be made on or before the 31st day of December, 2016:"; (2) in section 9,— (a) in sub-section (1), for the words "an employer (not being an officer of Government)", the words "an employer" shall be substituted; (b) in sub-section (2), the following proviso shall be inserted:— "Provided that the State Government may reduce or waive the amount of interest payable by the employer (being an officer of Government), if he is satisfied that— (a) the default in the payment of the amount on which interest is payable, has been due to the circumstances beyond the control of such an employer; and (b) the payment of such interest would cause genuine hardship to such an employer."; (3) in the Schedule,— (a) in the entry in item (i) of column (2) against serial No. 1 in column (1), for the words and figures "Not exceeding Rs. 8,500", the words and figures "Not exceeding Rs. 10,000," shall be substituted; (b) the entry in item (ii) of column (2), and the corresponding entry of column (3), against serial No. 1 in column (1), shall be omitted.