Section 8 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
8. Payment of tax.
(1)The tax payable under this Act shall be paid in the prescribed manner.(2)[ The amount of tax due from any person who stands enrolled before the commencement of any year shall be [paid by him on or before] [[Sub-section (2) substituted by W.B. Act 11 of 2003, which was earlier as under :-'(2) The amount of tax due from enrolled person for each year as specified in their certificate of enrolment shall be paid -(a)in respect of a person who stands before the 30th day of September of that enrolled before the commencement of the year.a year or is enrolled on or before the 31st day of August of a year,(b)in respect of a person who is enrolled within one month of the date of after after the 31st day of August of a year enrolment:Provided that the enrolled person, who has made payment of tax according to clause (b) of sub-section (4) of section 5 in respect of any year, shall not make any payment of tax under this section for such year if the rate of tax at which such tax was payable for such year remains unchanged:Provided further that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in terms of his certificate of enrolment in respect of the year or years, during which he is not temporarily engaged in any profession, trade or calling in West Bengal.']] [the 31st day of July of that year:] [Words, figures and letters substituted for the words, figures and letters 'the 30th day of September of that year:' by W.B. Act 6 of 2004.]Provided that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in terms of his certificate of enrolment in respect of the year or years, during which he is not temporarily engaged in any profession, trade or calling in West Bengal.]
