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State of West Bengal - Section
Section 24A in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
24A.
[* * * * * * * * * * * * * *]| Section 24A first inserted by W.B. Act 16 of 2001, then omitted by W.B. Act 2 of 2010, which was under :"24A. Clearance certificate.- (1) Notwithstanding anything contained in any other law for the time being in force, -(a) no Government, local authority, educational institution, corporation or body corporate established by or under a Central or State Act shall place order with, or make purchases of any goods from, any person or make any payment to such person for such purchases, or(b) no Government, local authority, educational institution, corporation or body corporate established by or under a Central or State Act, or company incorporated under the Companies Act, 1956, or co-operative society registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983, shall enter into any contract with any person for execution by him of such contract and shall make payment to such person for execution of such contract, or(c) no Government, local authority, educational institution, corporation or body corporate established by or under a Central or State Act, shall renew any licence issued by them to any person,unless the Commissioner certifies in the prescribed manner that such person -(i) has no liability to pay tax or has not defaulted in furnishing any return or returns together with the receipted challan or challans showing payment of all tax payable under this Act, or(ii) has not defaulted in making payment of tax otherwise payable by, or due from, him under this Act, or(iii) has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise,as the case may be.(2) The application for the certificate required under sub-section (1) shall be made by the person referred to in that sub-section to the Commissioner and shall be in such form and shall contain such particulars as may be prescribed." |