Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in section 118 or section 119 or elsewhere in this Act or in any other law for the time being in force, within a period of six months from the date of coming into force of this Act (hereinafter in this sub-section referred to as the said date), every person engaged on the said date in any profession, trade or calling in a municipal area as specified in Schedule I, eithier by 262 The West Bengal Municipal Act, 1993. XXII of 1993.] (Part IV.—Municipal Taxation and Application Fee.— Chapter XL Application fee and other taxes.—B. Tax on advertise- ments other than advertisements in newspapers.—Sections 121, 122.) himself or by an agent or representative, shall obtain the certificate of enlistment referred to in section 118 in respect of the period from the 1st April, 1990 till the date immediately before the said date in accordance with the provisions of section 118 and the rules, if any, made under this Act. (2) Whoever commits any offence by contravening the provisions of sub-section (1) shall be punished with fine in accordance with the provisions of section 440. B. Tax on advertisements other than advertisements in newspapers.