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[Cites 0, Cited by 0] [Section 7A(1)] [Section 7A] [Entire Act]

State of West Bengal - Subsection

Section 7A(1)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(a)if the assessment of tax payable by such registered employer has not been made for at least one year in the last seven successive years immediately preceding the year for such selection, or