Section 7A in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
7A. [ Assessment in selective cases on the basis of random selection. [Section 7A inserted by W.B. Act 3 of 2000.]
(1)If returns are furnished together with receipts showing payment of tax under section 6 by the registered employers in respect of [year and if it appears to the Commissioner from the returns furnished by each of such employers that the amount of tax paid by each of such employers for such year does not exceed rupees thirty thousand,] such employers shall form a class and shall, notwithstanding anything contained in section 7, be eligible for selection for assessment of tax under sub-section (2) of that section on a random basis :[Provided that the provision of this sub-section shall not apply to any registered employer,-(a)if the assessment of tax payable by such registered employer has not been made for at least one year in the last seven successive years immediately preceding the year for such selection, or(b)if he fails to comply with the requirement of sub-section (1), or sub-section (2), of section 15, or(c)if any accounts, registers or other documents have been seized under section 17 from him during the period of there year immediately preceding the year of such selection.](2)If it appears to the Commissioner [that each of the employers of the class referred to in sub-section (1) is eligible for selection] [Words, figure and brackets substituted for the words, figure and brackets 'that the amount of tax paid by each of such employers of the class referred to in sub-section (1) for all the periods of a year does not exceed three thousand rupees and each of them is eligible for selection,' by W.B. Act 18 of 2006.] the Commissioner may select, on a random basis and in such manner, and within such time, as may be prescribed, such percentage of such employers as may be prescribed for assessment of the tax due from each of such employers for all the periods of a year under sub-section (2) of section 7.(3)The Commissioner shall not proceed to make assessment of tax due from the registered employers, other than those selected under sub-section (2), for assessment under sub-section (2) of section 7 in respect of all the periods of the year referred to in sub-section (2):Provided that where the Commissioner has information that -(a)the amount of tax paid by a registered employer in his returns for all or any of the periods of such year is not correct, or(b)such documentary evidence as is required to be furnished by such employer in support of his claims as preferred in his returns for all or any of the periods of such year cannot be furnished or produced by him,the Commissioner shall, notwithstanding the provisions of section 7, proceed to assess to the best of his judgement the amount of tax due from such employer under that section after giving such employer an opportunity of being heard at any time before the expiry of six years from the end of the year in respect of which or part of which assessment is made:Provided further that where a registered employer of the class referred to in sub-section (1), other than an employer selected under sub-section (2) for assessment under sub-section (2) of section 7, brings to the notice of the Commissioner in writing, ordinarily within three months after such registered employer comes to know that he was not selected for assessment under sub-section (2) of section 7, in respect of any year referred to in this sub-section, that due to his error in fact or in law, an amount of tax has been paid by him in excess of what was payable by him during any return period relating to such year, and requests the Commissioner for making assessment under sub-section (2) of section 7 in respect of such year, the Commissioner may, if he is satisfied on the grounds adduced by such registered employer for making such assessment, proceed to make assessment in respect of such year before the expiry of the period of limitation provided in sub-section (4a) of section 7.] [[Proviso substituted by W.B. Act 18 of 2006, which was earlier as under:-'Provided that the provisions of this sub-section shall not apply to any registered employer, if any accounts, registers or documents have been seized under section 17 from him during the period of three years immediately preceding the year of such selection.'.]]
