Amendment status not verified — confirm the current text below against the official source.
(1) If the prescribed authority is satisfied that the return filed by any employer is correct and complete, it shall accept the return. (2) (a) If the prescribed authority is not satisfied that the return filed is correct and complete, it shall serve upon the employer a notice requiring him, on a date specified in the notice, to attend in person, or through an authorised representative and to produce accounts and papers in support of the return. (b) The prescribed authority shall, on examination of the accounts and papers, assess the amount of tax payable by the employer. (c) If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it deems fit or otherwise, assess the tax to the best of its judgement. (3) The amount of tax due from any employer shall be assessed separately for each year during which he is liable to pay tax: Provided that the prescribed authority may, subject to such condi- tions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any employer during any part of a year: Provided further that where a registered employer fails to furnish a return for any part of a year, the prescribed authority may, if it thinks fit, assess the tax due from such employer separately for different parts of such year. (4) If an employer fails to get himself registered or being registered fails to file any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit or otherwise, pass an order assessing the amount of tax due to the best of its judgement. (5) The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority. 59 Assessment of employers. The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. [West Ben. Act (Sections 8-12.) Payment of tax. Con- sequences of failure to deduct or to pay tax. Penalty for non- payment of tax. Recovery of tax, etc. Authorities for the purposes of this Act.