Section 19(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)Whoever -(a)[ fails to comply with the requirement under sub-section (1), or sub-section (2), of section 5, or furnishes any incorrect information in a return under sub-section (1) of section 6, or](aa)[ fails to comply with any requirement under sub-section (1), or sub-section (2) of section 6, or] [Clause (aa) inserted by W.B. Act 16 of 2001.](b)furnishes any incorrect information in Form IX as required under section 8 and the rules made under this Act, or(bb)[ fails to comply with any requirement under sub-section (1), or sub-section (2), of section 8, or ] [Clause (bb) inserted by W.B. Act 16 of 2001.](c)[ refuses to comply with any requirement under sub-section (1), or sub-section (2), of section 17, or ] [[Clauses (c) and (d) substituted for original clause (c) by W.B. Act 3 of 2000. Previous clause (c) was as under:'(c) refuses to comply with any requirement under sub-section (1), or sub-section (2), of section 17,'.]](d)[ neglects or refuses to furnish information required by section 23A,] [[Clauses (c) and (d) substituted for original clause (c) by W.B. Act 3 of 2000. Previous clause (c) was as under:'(c) refuses to comply with any requirement under sub-section (1), or sub-section (2), of section 17,'.]]shall be punishable with simple imprisonment which may extend to six months or with fine which may extend to one thousand rupees or with both, and where the offence is a continuing one, with a daily fine, not exceeding fifty rupees, during the period of the continuance of the offence:Provided that the provisions of this section shall not apply to an employer or person referred to in sub-section (1) of section 9A where he complies with the provisions contained therein in relation to the period commencing on the date of his liability to pay tax and ending on the 30th day of September, 1992.
