Section 19(1)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(a)[ fails to comply with the requirement under sub-section (1), or sub-section (2), of section 5, or furnishes any incorrect information in a return under sub-section (1) of section 6, or](aa)[ fails to comply with any requirement under sub-section (1), or sub-section (2) of section 6, or] [Clause (aa) inserted by W.B. Act 16 of 2001.]