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[Cites 0, Cited by 0] [Section 7(6B)] [Section 7] [Entire Act]

State of West Bengal - Subsection

Section 7(6B)(b) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(b)a registered employer has furnished revised return in respect of a year or part thereof in accordance with the provisions of sub-section (6A) and the prescribed authority has reasons to believe on information or otherwise that such registered employer has concealed any salaries or wages paid by him or has furnished incorrect particulars of salaries or wages in the return furnished under section 6, or has, while furnishing revised return under sub-section (6A) paid the [amount of tax and interest] [Words substituted for the words 'amount of tax' by W.B. Act 16 of 2010.] less than what was payable by him under this Act in respect of such year or part thereof,