Section 19(1)(b) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(b)furnishes any incorrect information in Form IX as required under section 8 and the rules made under this Act, or(bb)[ fails to comply with any requirement under sub-section (1), or sub-section (2), of section 8, or ] [Clause (bb) inserted by W.B. Act 16 of 2001.]