Section 9A(1) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1)If any employer, who has been liable to obtain a certificate of registration under sub-section (1) of section 5, or any person who has been liable to obtain a certificate of enrolment under sub-section (2) of that section, obtains a certificate of registration or certificate of enrolment, as the case may be, during period commencing [from the 1st day of July, 2001 and ending on the 31st day of December, 2001] [Words, figures and letters substituted for the words, figures and letters 'from the 1st day of April, 1991 and ending on the 31st day of August, 1992' by W.B. Act 16 of 2001.] and pay the entire amount of tax due from him by [the 31st day of January, 2002] [Words, figures and letters substituted for the words, figures and letters 'the 30th day of September, 2002' by W.B. Act 16 of 2001.] no penalty shall, notwithstanding the provisions of sub-section (6) of section 5, be imposed.
