Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything to the contrary contained in this Act, the Government may mandate,— (a) a department or establishment of the Central Government or any State Government; or (b) a local authority; or (c) such persons orcategory of persons as may be notified by the Government, (hereinafter in this section referred to as “the deductor”), to deduct towards tax leviable under section 3, such amount as may be prescribed, but not exceeding two thousand and five hundred rupees in a financial year, from a supplier of goods or services or both within the State of West Bengal,— (i) who has failed to obtain a certificate of enrolment under sub- section (2) of section 5, or (ii) who, being a person enrolled under the Act, has failed to produce a valid profession tax payment certificate (PTPC), (hereinafter in this section referred to as “the deductee’), in such manner as may be prescribed. (2) Where deduction of any amount is made under sub-section (1), the amount so deducted shall be paid to the Government along with a statement of such deductions by the deductor in such manner and within such time as may be prescribed. (3) On receipt of the statement of deduction and verification of the amount paid under sub-section (2), the prescribed authority shall issue— (a) a Provisional Certificate of Enrolment along with a proof of deduction to the deductee on whose account a deduction has been made and who has failed to obtain a certificate of enrolment, or (b) a proof of deduction to the deductee being an enrolled person on whose account a deduction has been made for failure to produce the valid profession tax payment certificate (PTPC), in such manner as may be prescribed. (4) The deductee specified in clause (a) of sub-section (3), shall, within thirty days of receipt of documents referred to in sub-section (3), make an application for enrolment through the website www.wbprofessiontax.gov.in, in such manner as may be prescribed. en ay ene THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 28, 2023 Part III] 3 The West Bengal Taxation Laws (Amendment) Act, 2022. (Sections 3, 4.) (5) The deductee specified in clause (b) of sub-section (3), shall make payment of tax after adjusting the amount(s) deducted under sub-section (1) in a financial year. (6) Where the total amount deducted in a financial year from a deductee, who. has obtained enrolment either prior to such deduction or after, exceeds the amount payable as per the Act, such excess amount shall be refunded as per the provisions of section