Section 7(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)The amount of tax due from any employer shall be assessed separately for each year during which he is liable to pay tax:Provided that the prescribed authority may, subject to such conditions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any employer during any part of a year:Provided further that where a registered employer fails to furnish a return for any part of a year, the prescribed authority may, if it thinks fit, assess the tax due from such employer separately for different parts of such year.
