Section 7A(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)If returns are furnished together with receipts showing payment of tax under section 6 by the registered employers in respect of [year and if it appears to the Commissioner from the returns furnished by each of such employers that the amount of tax paid by each of such employers for such year does not exceed rupees thirty thousand,] such employers shall form a class and shall, notwithstanding anything contained in section 7, be eligible for selection for assessment of tax under sub-section (2) of that section on a random basis :[Provided that the provision of this sub-section shall not apply to any registered employer,-(a)if the assessment of tax payable by such registered employer has not been made for at least one year in the last seven successive years immediately preceding the year for such selection, or(b)if he fails to comply with the requirement of sub-section (1), or sub-section (2), of section 15, or(c)if any accounts, registers or other documents have been seized under section 17 from him during the period of there year immediately preceding the year of such selection.]
