Section 7(6) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(6)[ Notwithstanding anything contained in sub-section (2), [of this section or sub-section (1) of section 7A] [[Sub-section (6) first inserted by W.B. Act 8 of 1990, then substituted by W.B. Act 16 of 1994, then again sub-sections (6), (6A), (6B) and (6C) substituted for previous sub-section (6) by W.B. Act 23 of 1997. Previous sub-section (6) was as under:-'(6) Notwithstanding anything contained in sub-section (2), returns furnished by an employer, registered under this Act, in accordance with the provisions of sub-section (2) of section 6 in respect of the year or years comprising period or periods commencing on and from the day immediately following the latest year or part of the latest year comprising period or periods or periods for which assessment has been made under sub-section (2) or deemed to have been made under sub-section (6) as in force before the 11th day of April, 1994, and ending on or before the 31st day of March, 1994 (hereinafter referred to as the eligible period) shall be accepted as correct and complete and all assessments in respect of such eligible period shall, subject to the provisions of sub-section (7) be deemed to have been made on the 30th day of June, 1994:Provided that if-(a)an employer registered under this Act fails to furnish any return for any period or periods of a year or part of a year on or before the 30th day of June, 1994, or(b)the accounts, registers or documents of an employer registered under this Act are seized under sub-section (3) of section 17,the provisions for assessment under this sub-section shall not apply in respect of the year or part of a year referred to in clause (a) or in respect of the employer registered under this Act referred to in clause (b), as the case may be.]] where -(a)an employer registered under this Act has furnished all the returns in respect of any year in accordance with the provisions of sub-section (2) of section 6, or has produced, on demand, for inspection by the prescribed authority [* * * *] [Words, figures and letters '1st day of March, 1998,' omitted by W.B. Act 16 of 2001.] such corroborative evidence as may prove furnishing of such returns by such employer and [payment of the tax and interest] [Words substituted for the words 'payment of tax' by W.B. Act 16 of 2010.] made according to such returns.(b)the assessment of tax of a registered employer in respect of the year referred to in clause (a) has not been made under sub-section (2) or has not been deemed to have been made under any provision of this section [* * * * *] [Words, figures and brackets 'before the coming into force of the West Bengal Taxation Laws (Amendment) Act, 1997' omitted by W.B. Act 16 of 2001.], and(c)no accounts, registers or other documents referred to in sub-section (2) of section 17 of such registered employer have been seized under sub-section (3) of that section,the assessment of tax payable by such registered employer in respect of all such years ending [on or before the 31st day of March, 2010,] [Words, figures and letters '31st day of March, 2000' first substituted for the words, figures and letters 'the 31st day of March, 1996,' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets subs for the words, figures and brackets 'on or before the 31st day of March, 2000' by W.B. Act 16 of 2010.] shall be deemed to have been made on [on the 31st day of December, 2010,] [Words, figures and letters '31st day of December, 2001.' first substituted for the words, figures and letters 'the 31st day of March, 1998' by W.B. Act 16 of 2001, then the words, figures and brackets within third brackets substituted for the words, figures and brackets 'on the 31st day of December, 2011' by W.B. Act 16 of 2010.] by the prescribed authority as per returns furnished:Provided that where a fresh assessment is required to be made in pursuance of any order passed by any Court, Tribunal, Board or any other authority under this Act, provision of this sub-section shall not apply in respect of such assessment.]
