Section 7A(2) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(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.
