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State of West Bengal - Section
Section 9A in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
9A. Exemption from interest and penalty.
| Section 9A first inserted by W.B. Act 6 of 1990, then sub-sections (3), (4) and (5) to section 9A inserted by W.B. Act 7 of 1991 and finally section 9A substituted by W.B. Act 1 of 1992. Previous section 9A was as under :-"9A. Exemption from interest and penalty.- (1) If an employer or person, who has not applied for or obtained a certificate of registration referred to in sub-section (1) of section 5 or a certificate of enrolment referred to in sub-section (2) of that section, as the case may be, before the commencement of the West Bengal Taxation Laws (Amendment) Act, 1990, applies for such certificate of registration or enrolment, as the case may be, on or before the 31st day of May, 1990, and pays on or before the 30th day of June, 1990, in the prescribed manner, the entire amount of tax due from him under this Act in respect of the period commencing on the date of his liability to pay the tax and ending on the date immediately preceding the date of commencement of the West Bengal Taxation Laws (Amendment) Act, 1990, he shall, notwithstanding anything contained in section 8 or sub-section (2) or sub-section (3) of section 9, not be liable to pay interest in accordance with the provisions of sub-section (2) or sub-section (3), as the case may be, of section 9.(2) Notwithstanding anything contained in sub-section (6) of section 5 or sub-section (3) of section 6, no penalty shall be imposed under any of those sub-sections upon an employer or a person referred to in sub-section (1) of this section, as the case may be, who applies for certificate of registration or enrolment on or before the 31st day of May, 1990 and pays the tax due from him under this Act in accordance with the provisions of sub-section (1) of this section.(3) Any person liable to pay tax under this Act, who has been enrolled on or before the 31st day of October, 1990 and has not paid the tax due from him in respect of the year ending on the 31st day of March, 1990 or the year ending on the 31st day of March, 1991 by the date specified under sub-section (2) of section 8 or the 31st day of October, 1990, as the case may be, shall, notwithstanding anything contained in sub-section (3) of section 9, not be liable to pay interest referred to in sub-section (3) of section 9, if such person pays the entire amount of the tax in respect of such year or years on or before the 28th day of February, 1991.(4) Any employer liable to pay tax under section 4, who has not paid such tax in respect of any month or months during the period commencing from the 1st day of April, 1989 and ending on or before the 31st day of October, 1990 and has not furnished return or returns referred to in section 6 for such month or months by the prescribed date, shall, notwithstanding anything contained in sub-section (2) of section 9, if such employer pays such tax due from him in respect of such month or months on before the 28th day of February, 1991.(5) Notwithstanding anything contained in sub-section (6) of section 5 or sub-section (3) of section 6, no penalty shall be imposed upon any employer or person who has become liable to get himself registered or enrolled under that section any time after the 31st day of March, 1989 and not later than the 31st day of October, 1990, or any employer who has not furnished returns by the prescribed date under sub-section (1) of section 6 in respect of the aforesaid period, if such employer or person obtained certificate of registration or certificate of enrolment or furnishes returns, as the case may be, on or before the 28th day of February, 1991:Provided that the provisions of sub-section (4) and sub-section (5) shall not apply to any person or employer unless he has been liable to pay or deduct from the salary or wage of his employees, any profession tax or employment tax and deposit such tax to any municipal corporation or municipality or local authority in accordance with the provisions of any law for the time being in force under which such municipal corporation, municipality or local authority levies or collects such tax.". |