Section 15(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Every employer or person shall keep and maintain a true and up-to-date accounts and documents pertaining to his business, profession, trade or calling along with a true and up-to-date records relating to disbursement of salaries and wages in respect of his employees or workers and in addition to such accounts, documents, and records, he shall maintain and keep such registers or accounts in such form as may be prescribed.
