Section 5(6) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(6)Where an employer or a person liable to registration or enrolment wilfully fails to apply for such certificate within the required time as provided for in sub-section (4) the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty [a sum of rupees five hundred for delay of each twelve English calendar months or part thereof, in case of an employer and a sum of rupees one hundred for delay of each twelve English calendar months or part thereof, in the case of others.] [Words 'rupees twenty for each English calendar month' first substituted for the words 'rupees twenty for each day' and words 'rupees ten for each English calendar month' first substituted for the words 'rupees five for each day' by W.B. Act 1 of 1992, then again the words within third brackets substituted for the words 'not exceeding rupees twenty for each English Calendar month of delay in case of an employer and not-exceeding rupees ten for each English calendar month of delay in the case of others.' by W.B. Act 18 of 2006.]
