Section 7(6B) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(6B)Where it appears to the prescribed authority that -(a)(i)a registered employer has, while furnishing return or returns under section 6 for any year or part thereof, 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.(ii)assessment of tax payable by a registered employer has been deemed to have been made under sub-section (6) as per return or returns furnished by him in respect of such year or part thereof, and(iii)such employer has not furnished revised return for such year or part thereof accompanied by a receipted challan from a Government Treasury showing payment of the [balance amount of tax and interest] [Words substituted for the words 'balance amount of tax' by W.B. Act 16 of 2010.] due from him under sub-section (6A) on or before the date specified therein, or(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,the prescribed authority shall proceed to make a fresh assessment of the amount of tax due from such employer in respect of such year or part thereof in the prescribed manner, and in making such assessment, the prescribed authority shall give a reasonable opportunity to such employer of being heard, and if the prescribed authority is satisfied, it shall assess the amount of tax due from such employer in respect of such year or part thereof to the best of its judgement; and, in the case of failure by such employer to furnish under sub-section (6A) the revised return accompanied by a receipted challan [showing payment of tax and interest] [Words substituted for the words 'showing payment of tax' by W.B. Act 16 of 2010.] by the date specified in that sub-section, the prescribed authority, after giving such employer a reasonable opportunity of being heard, shall, in addition to the amount of tax assessed, impose a penalty not less than the amount equal to, but not exceeding thrice, the amount of tax assessed:Provided that the prescribed authority shall not proceed to make fresh assessment under this sub-section unless, after such enquiry as it may consider necessary, it records in writing the reason to proceed for making such fresh assessment:Provided further that no fresh assessment in respect of any registered employer shall be made under this sub-section after the expiry of six years from the date on which the assessment of tax payable by him is deemed to have been made under sub-section (6).
