Section 7(8) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(8)[ If any registered employer applies [on or before the 31st day of December, 2011] [Sub-sections (7) and (8) substituted for previous sub-section (7) by W.B. Act 16 of 1994.] for revision of any assessment made under sub-section (6) in respect of any year on the ground that due to his error in fact or in law excess tax has been paid by him for such year and if the prescribed authority is prima facie satisfied about the ground, he may reopen such assessment and make a fresh assessment under sub-section (2).]
