Section 19(7) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(7)[ No prosecution for any offence enumerated hereinbefore in this section shall be instituted in respect of the same facts for which a penalty has been imposed under this Act and no such penalty shall be imposed where a prosecution is instituted under this section.] [Sub-section (7) inserted by W.B. Act 16 of 2001.]
