Section 7(9) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(9)[ The provisions of appeal, revision and rectification of mistakes under section 14 shall apply to an assessment deemed to have been made under sub-section (6) as if such assessment has been made by the prescribed authority on the date on which such assessment is deemed to have been made.] [Sub-section (9) inserted by W.B. Act 23 of 1997.]
