Section 6(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)Where an employer, without reasonable cause, fails to file such return within the prescribed time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding [rupees ten for each calendar month] [Words substituted for the words 'rupees five for each day' by W.B. Act 1 of 1992.] of delay.
