Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 7(2)] [Section 7] [Entire Act] State of West Bengal - Subsection Section 7(2)(b) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. (b)The prescribed authority shall, on examination of the accounts and papers, assess the amount of tax payable by the employer.