Section 7(4a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(4a)[ No assessment under sub-section (2), sub-section (3) or sub-section (4) shall be made [after the expiry of two years] [Sub-section (4a) inserted by W.B. Act 16 of 1994.] from the end of the year in respect of which or part of which the assessment is made:][Provided that] [[1st proviso substituted by W.B. Act 16 of 2001, which was earlier as under:-'Provided that any assessment in respect of any of the years or parts of years ending on or before the 31st day of March, 1994, shall, notwithstanding the provisions of this sub-section, be made on or before the 31st day of March, 2002.'.]] any assessment in respect of any of the years or parts of years ending on or before the 31st day of March, 2000, shall, notwithstanding the provisions of this sub-section, be made [on or before the 31st day of March, 2007:] [Words, figures and letters substituted for the words, figures and letters 'on or before the 31st day of March, 2006;' by W.B. Act 18 of 2006.][Provided further that] [Second proviso inserted by W.B. Act 18 of 2006.] the assessment in respect of any of the years or parts of the years ending within the period commencing from the 1st day of April, 2000 and ending on the 31st day of March, 2006, shall [notwithstanding the provisions of this section, be made on or before the 31st day of March, 2010:] [Words, figures and letters substituted for the words, figures and letters 'notwithstanding the provisions of this section, be made on or before the 31st day of March, 2008:' by W.B. Act 1 of 2008.]Provided also that the period during which the prescribed authority is restrained from commencing or continuing any proceeding for any assessment as aforesaid by an order of the West Bengal Taxation Tribunal established under section 3 of the West Bengal Taxation Tribunal Act, 1987 [the High Court or the Supreme Court] [Words substituted for the words ',or the Supreme Court' by W.B. Act 23 of 1997.] of India shall be excluded in computing the time limited by this sub-section:Provided also that when a fresh assessment is required to be made in pursuance of an order under sub-section (7), or sub-section (8), of this section or section 14, or in pursuance of any other order of the Supreme Court of India [, the High Court] [Words inserted by W.B. Act 23 of 1997.] or the West Bengal Taxation Tribunal, such fresh assessment shall be made at any time within [six] [Word substituted for the word 'four' by W.B. Act 23 of 1997.] years from the date of such order.
