Section 5(8) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(8)[ The prescribed authority shall, after making such enquiry as it may deem necessary and after giving the employer or the person, as the case may be, an opportunity of being heard, fix the date on and from which such employer or person shall become liable to pay tax under this Act.] [Sub-section (8) inserted by W.B. Act 1 of 2002.]
