Section 7 in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
7. Assessment of employers.
(1)If the prescribed authority is satisfied that the return filed by any employer is correct and complete, it shall accept the return.(2)(a)If the prescribed authority is not satisfied that the return filed is correct and complete, it shall serve upon the employer a notice requiring him, on a date specified in the notice, to attend in person, or through an authorised representative and to produce accounts and papers in support of the return.(b)The prescribed authority shall, on examination of the accounts and papers, assess the amount of tax payable by the employer.(c)If the employer fails to comply with the terms of the notice, or if in the opinion of the prescribed authority the accounts and papers are incorrect or incomplete or unreliable such authority shall, after such inquiry as it deems fit or otherwise, assess the tax to the best of its judgement.(3)The amount of tax due from any employer shall be assessed separately for each year during which he is liable to pay tax:Provided that the prescribed authority may, subject to such conditions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any employer during any part of a year:Provided further that where a registered employer fails to furnish a return for any part of a year, the prescribed authority may, if it thinks fit, assess the tax due from such employer separately for different parts of such year.(4)If an employer fails to get himself registered or being registered fails to file any return, the prescribed authority shall, after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit or otherwise, pass an order assessing the amount of tax due to the best of its judgement.(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.(5)The amount of tax so assessed shall be paid within fifteen days of receipt of the notice of demand from the prescribed authority.(6)[ Notwithstanding anything contained in sub-section (2), [of this section or sub-section (1) of section 7A] [[Sub-section (6) first inserted by W.B. Act 8 of 1990, then substituted by W.B. Act 16 of 1994, then again sub-sections (6), (6A), (6B) and (6C) substituted for previous sub-section (6) by W.B. Act 23 of 1997. Previous sub-section (6) was as under:-'(6) Notwithstanding anything contained in sub-section (2), returns furnished by an employer, registered under this Act, in accordance with the provisions of sub-section (2) of section 6 in respect of the year or years comprising period or periods commencing on and from the day immediately following the latest year or part of the latest year comprising period or periods or periods for which assessment has been made under sub-section (2) or deemed to have been made under sub-section (6) as in force before the 11th day of April, 1994, and ending on or before the 31st day of March, 1994 (hereinafter referred to as the eligible period) shall be accepted as correct and complete and all assessments in respect of such eligible period shall, subject to the provisions of sub-section (7) be deemed to have been made on the 30th day of June, 1994:Provided that if-(a)an employer registered under this Act fails to furnish any return for any period or periods of a year or part of a year on or before the 30th day of June, 1994, or(b)the accounts, registers or documents of an employer registered under this Act are seized under sub-section (3) of section 17,the provisions for assessment under this sub-section shall not apply in respect of the year or part of a year referred to in clause (a) or in respect of the employer registered under this Act referred to in clause (b), as the case may be.]] where -(a)an employer registered under this Act has furnished all the returns in respect of any year in accordance with the provisions of sub-section (2) of section 6, or has produced, on demand, for inspection by the prescribed authority [* * * *] [Words, figures and letters '1st day of March, 1998,' omitted by W.B. Act 16 of 2001.] such corroborative evidence as may prove furnishing of such returns by such employer and [payment of the tax and interest] [Words substituted for the words 'payment of tax' by W.B. Act 16 of 2010.] made according to such returns.(b)the assessment of tax of a registered employer in respect of the year referred to in clause (a) has not been made under sub-section (2) or has not been deemed to have been made under any provision of this section [* * * * *] [Words, figures and brackets 'before the coming into force of the West Bengal Taxation Laws (Amendment) Act, 1997' omitted by W.B. Act 16 of 2001.], and(c)no accounts, registers or other documents referred to in sub-section (2) of section 17 of such registered employer have been seized under sub-section (3) of that section,the assessment of tax payable by such registered employer in respect of all such years ending [on or before the 31st day of March, 2010,] [Words, figures and letters '31st day of March, 2000' first substituted for the words, figures and letters 'the 31st day of March, 1996,' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets subs for the words, figures and brackets 'on or before the 31st day of March, 2000' by W.B. Act 16 of 2010.] shall be deemed to have been made on [on the 31st day of December, 2010,] [Words, figures and letters '31st day of December, 2001.' first substituted for the words, figures and letters 'the 31st day of March, 1998' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets substituted for the words, figures and brackets 'on the 31st day of December, 2011' by W.B. Act 16 of 2010.] by the prescribed authority as per returns furnished:Provided that where a fresh assessment is required to be made in pursuance of any order passed by any Court, Tribunal, Board or any other authority under this Act, provision of this sub-section shall not apply in respect of such assessment.](6A)[ Where assessment of a registered employer for any year is deemed to have been made under sub-section (6), such registered employer shall check up whether the [tax and interest payable] [Sub-sections (6), (6A), (6B) and (6C) substituted for previous sub-section (6) by W.B. Act 23 of 1997.] by him for such year has been duly paid, and if he finds that there is short payment [of tax and interest] [Words substituted for the words 'of tax' by W.B. Act 16 of 2010.] he shall pay the balance amount [of tax and interest] [Words substituted for the words 'of tax' by W.B. Act 16 of 2010.] which is found to be payable by him under this Act and furnish [by the 30th day of June, 2011,] [Words, figures and letters '30th day of June, 2002' first substituted for the words, figures and letters 'by the 30th day of September, 1998,' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets substituted for the words, figures and brackets '30th day of June, 2002' by W.B. Act 16 of 2010.] or by such date as the State Government may, by notification published in the Official Gazette, specify, notwithstanding anything contained in sub-section (2) of section 6, a revised return for such year accompanied by a receipted challan from a Government Treasury showing payment of the balance amount.(6B)Where it appears to the prescribed authority that -(a)(i)a registered employer has, while furnishing return or returns under section 6 for any year or part thereof, paid the [amount of tax and interest] [Words substituted for the words 'amount of tax' by W.B. Act 16 of 2010.] less than what was payable by him under this Act.(ii)assessment of tax payable by a registered employer has been deemed to have been made under sub-section (6) as per return or returns furnished by him in respect of such year or part thereof, and(iii)such employer has not furnished revised return for such year or part thereof accompanied by a receipted challan from a Government Treasury showing payment of the [balance amount of tax and interest] [Words substituted for the words 'balance amount of tax' by W.B. Act 16 of 2010.] due from him under sub-section (6A) on or before the date specified therein, or(b)a registered employer has furnished revised return in respect of a year or part thereof in accordance with the provisions of sub-section (6A) and the prescribed authority has reasons to believe on information or otherwise that such registered employer has concealed any salaries or wages paid by him or has furnished incorrect particulars of salaries or wages in the return furnished under section 6, or has, while furnishing revised return under sub-section (6A) paid the [amount of tax and interest] [Words substituted for the words 'amount of tax' by W.B. Act 16 of 2010.] less than what was payable by him under this Act in respect of such year or part thereof,the prescribed authority shall proceed to make a fresh assessment of the amount of tax due from such employer in respect of such year or part thereof in the prescribed manner, and in making such assessment, the prescribed authority shall give a reasonable opportunity to such employer of being heard, and if the prescribed authority is satisfied, it shall assess the amount of tax due from such employer in respect of such year or part thereof to the best of its judgement; and, in the case of failure by such employer to furnish under sub-section (6A) the revised return accompanied by a receipted challan [showing payment of tax and interest] [Words substituted for the words 'showing payment of tax' by W.B. Act 16 of 2010.] by the date specified in that sub-section, the prescribed authority, after giving such employer a reasonable opportunity of being heard, shall, in addition to the amount of tax assessed, impose a penalty not less than the amount equal to, but not exceeding thrice, the amount of tax assessed:Provided that the prescribed authority shall not proceed to make fresh assessment under this sub-section unless, after such enquiry as it may consider necessary, it records in writing the reason to proceed for making such fresh assessment:Provided further that no fresh assessment in respect of any registered employer shall be made under this sub-section after the expiry of six years from the date on which the assessment of tax payable by him is deemed to have been made under sub-section (6).(6C)The amount of tax so assessed under sub-section (6B) together with the amount of penalty, if any, imposed under that sub-section shall be paid by the registered employer ordinarily within fifteen days of receipt of such notice of demand as may be prescribed from the prescribed authority.][* * * * * * * * * * * *] [[Sub-sections (7) first inserted by W.B. Act 8 of 1990, then sub-sections (7) and (8) substituted for previous sub-section (7) by W.B. Act 16 of 1994 and finally sub-section (7) omitted by W.B. Act 23 of 1997. Previous sub-section (7) was as under:-'(7) Where the prescribed authority is satisfied on information or otherwise that a registered employer has concealed any salaries and wages paid by him or has furnished incorrect particulars of salaries and wages in the return furnished under section 6 resulting in reduction of the amount of tax payable by him under this Act in respect of any of the years or part of a year of the eligible period, the prescribed authority shall, subject to such conditions as may be prescribed, within six years form the date of assessment made under sub-section (6) reopen such assessment in respect of the years comprising such periods and, after giving such employer a reasonable opportunity of being heard, make, fresh assessment under sub-section (2) for such year or such part of the year to the best of his judgment, and, in making fresh assessment under sub-section (2) in respect of any such employer for any period, direct such employer to pay, in addition to the tax due, a sum, not less than twice and not more than thrice the amount of tax assessed, by way of penalty.']](8)[ If any registered employer applies [on or before the 31st day of December, 2011] [Sub-sections (7) and (8) substituted for previous sub-section (7) by W.B. Act 16 of 1994.] for revision of any assessment made under sub-section (6) in respect of any year on the ground that due to his error in fact or in law excess tax has been paid by him for such year and if the prescribed authority is prima facie satisfied about the ground, he may reopen such assessment and make a fresh assessment under sub-section (2).](9)[ The provisions of appeal, revision and rectification of mistakes under section 14 shall apply to an assessment deemed to have been made under sub-section (6) as if such assessment has been made by the prescribed authority on the date on which such assessment is deemed to have been made.] [Sub-section (9) inserted by W.B. Act 23 of 1997.]
