Section 26 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
26. Exemption.
(1)Nothing contained in this Act shall apply to the [persons who are subject to the Army Act, 1950, the Navy Act, 1957 or the Air Force Act, 1950 and are serving in any part of West Bengal] [Words and figures substituted for the words 'members of the armed forces of the Union' by W.B. Act 12 of 1989.].(2)The State Government may, by notification, exempt from the levy of tax under this Act any class or persons, if it considers necessary so to do in the public interest.The Schedule(See section 3.)
