Section 8A in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
8A. [ Option to make payment of tax for future period by enrolled person. [Section 8A inserted by W.B. Act 18 of 2006.]
- Notwithstanding anything contained in sub-section (2) of section 8, any person who is duly enrolled or who gets himself enrolled under clause (c) of sub-section (4) of section 5 on or before the 31st day of March, 2007, and who has paid the tax in respect of the year commencing from the 1st day of April, 2006 and ending on the 31st day of March, 2007, by the 31st day of March, 2007 along with interest payable thereon under sub-section (3), or sub-section (3a), as the case may be, of section 9, may, at his option, pay tax at a time for a block of four successive years commencing from the 1st day of April, 2007 and ending on the 31st day of March, 2011, on or before the 31st day of March, 2007, at the rate applicable to him in respect of the year commencing from the 1st day of April, 2006 and ending on the 31st day of March, 2007:Provided that where there is subsequent enhancement in the rate of tax after the 31st day of March, 2007, an enrolled person who has already paid me tax at a time for four years at his option under this section, prior to such change in the rate, shall not be liable to pay such enhanced amount of tax along with interest payable under the Act:Provided further that nothing in this section shall apply to an enrolled person who makes such payment after the 31st day of March, 2007.]
