Amendment status not verified — confirm the current text below against the official source.
The prescribed authority shall refund to a person the amount Refund. of tax, penalty, interest and fees (if any) paid by such person in excess of the amount due from him. The refund may be made either by cash payment or, at the option of such person, by deduction of such excess from the amount of tax, penalty, interest and fee due from him: Porvided that such excess shall first be applied towards the recovery of any amount due in respect of which a notice under section 7 has been served and thereafter the balance, if any, shall be refunded. 63 The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. [West Ben. Act (Sections 19-21.) Penalty. 19. Any person or employer who, without reasonable cause, fails to comply with any of the provisions of this Act or the rules made thereunder shall be punishable with fine which may extend to five thousand rupees, and where the offence is a continuing one, with a further fine which may extend to fifty rupees for every day during which the offence continues. Offences by companies. Power to transfer proceedings.