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[Cites 0, Cited by 0] [Section 5(4)] [Section 5] [Entire Act]

State of West Bengal - Subsection

Section 5(4)(b) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(b)Every person referred to in sub-section (2) or sub-section (3) shall, within ninety days of his becoming liable to pay tax, pay into the Government Treasury or the Reserve Bank of India, Calcutta, the tax payable by him under this Act and apply for a certificate of enrolment to the prescribed authority in the prescribed form along with a receipted copy of the challan as a proof of payment of such tax.