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[Cites 0, Cited by 0] [Section 7(6)] [Section 7] [Entire Act]

State of West Bengal - Subsection

Section 7(6)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(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