Section 46(3) in The West Bengal Panchayat Act, 1973
(3)The State Government may, by notification, exempt either wholly or in part any other class of properties or classes of properties Specified in the notification from the taxes or rates leviable under this section.[* * * * *] [[Sub-Section (4) omitted by W.B. Act 17 of 1992, which' was as under:-'(4) The tax payable under this Act by any person in the employment of any Government, local authority, company, firm or other association of persons shall be paid by such person or shall be deducted in the manner prescribed, as the case may be, by the Principal Officer thereof from any amount payable to such person on behalf of such Government, local authority, company, firm or other association of persons and the Principal Officer shall deliver the amount in the manner prescribed to the Gram Panchayat concerned.'.]]
