Section 15(1a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(1a)Every registered employer other than an officer of Government and any educational institution run by Government, who has paid or is liable to pay tax equal to or more than thirty thousand rupees in a year shall, within seven months from the closing of such year, submit before the prescribed authority a certificate in the prescribed manner from the Secretary to the effect that such registered employer has complied with the requirement of the provisions of this Act and has discharged his liability towards payment of tax in respect of such year.
