Section 7(6C) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(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.']]
