Section 17C in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
17C. [ Limitation for determination of tax etc., payable under section 17A or section 17B. [Section 17C inserted by W.B. Act 6 of 2004.]
- The determination of tax, penalty or interest, as the case may be, payable by any person as referred to in section 17A or section 17B, shall not be made for any year or period or periods, as the case may be, after expiry of three years from the end of such year or such period or periods.]
