Section 7(6A) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(6A)[ Where assessment of a registered employer for any year is deemed to have been made under sub-section (6), such registered employer shall check up whether the [tax and interest payable] [Sub-sections (6), (6A), (6B) and (6C) substituted for previous sub-section (6) by W.B. Act 23 of 1997.] by him for such year has been duly paid, and if he finds that there is short payment [of tax and interest] [Words substituted for the words 'of tax' by W.B. Act 16 of 2010.] he shall pay the balance amount [of tax and interest] [Words substituted for the words 'of tax' by W.B. Act 16 of 2010.] which is found to be payable by him under this Act and furnish [by the 30th day of June, 2011,] [Words, figures and letters '30th day of June, 2002' first substituted for the words, figures and letters 'by the 30th day of September, 1998,' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets substituted for the words, figures and brackets '30th day of June, 2002' by W.B. Act 16 of 2010.] or by such date as the State Government may, by notification published in the Official Gazette, specify, notwithstanding anything contained in sub-section (2) of section 6, a revised return for such year accompanied by a receipted challan from a Government Treasury showing payment of the balance amount.
