Section 26(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Nothing contained in this Act shall apply to the [persons who are subject to the Army Act, 1950, the Navy Act, 1957 or the Air Force Act, 1950 and are serving in any part of West Bengal] [Words and figures substituted for the words 'members of the armed forces of the Union' by W.B. Act 12 of 1989.].
