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[Cites 0, Cited by 4] [Entire Act]

State of West Bengal - Section

Section 102 in The Howrah Municipal Corporation Act, 1980

102. [ Certificate of enlistment for profession, trade and calling. [Substituted by Act No. 15 of 2015, dated 24.7.2015.]

(1)Every person engaged or intending to be engaged in any profession, trade or calling, as categorized in, Schedule III and as may be detailed in the guidelines issued by the State Government for the purpose, in Howrah Municipal Corporation area, either by himself or by an agent or representative, shall obtain a Permanent Certificate of Enlistment or Provisional Certificate of Enlistment, as the case may be, as per modalities specified in sub-section (2), or get the Permanent Certificate of Enlistment renewed, on or before the expiry of the validity period thereof, from the Commissioner of the Corporation or, in his absence, from the officer authorized to function as the Commissioner, upon presentation of an application together with such application fee as specified in the guideline, at such rates, not exceeding rupees two thousand and five hundred per annum, and also the documents as may be determined by the State Government by issuance of guidelines from time to time, Application form for the purpose shall be available either from the Corporation office on payment of such fee as may be determined by the Corporation or through the web portal:Provided that the Provisional Certificate of Enlishment shall not be renewable, and on or before completion of the validity period of Provisional Certificate of Enlistment, the same has to be converted into Permanent Certificate of Enlistment:Provided further that such enlistment or renewal thereof shall not absolve such person from any liability to take out any license under this Act or any other law for the time being in force.
(2)Notwithstanding anything contained in sub-section (1), the application for enlistment of profession, trade and calling may also be submitted through web portals, as may be determined by the State Government along with the manner of submission of such applications in the guidelines mentioned in sub-section (1). In the case of applications under this sub-section, where any or all necessary statutory clearance remain pending. Provisional Certificate of Enlistment shall be issued by the Commissioner for a period of one year, and where all the statutory clearances are available, the Permanent Certificate of Enlistment be issued by the Commissioner within the time limit as may be determined by the guidelines under sub-section (1) on receipt of requisite fees. The recipient of the Provisional Certificate of Enlistment shall obtain all statutory clearances based on this Provisional Certificate of Enlistment and on or before the expiry of validity of the Provisional Certificate of Enlistment shall apply for Permanent Certificate of Enlistment, and shall receive the Certificate from the Corporation office on payment of requisite fee as may be determined by the guidelines. The manner of issuance of Provisional and Permanent Certificate of Enlistment shall be such as may be determined by the State Government in the Guidelines mentioned in sub-section (1).
(3)Permanent Certificate of Enlistment under sub-section (1) or sub-section (2) may be obtained for a maximum period of three years together and be renewed for a maximum period of three years together, subject to condition that the fee for enlistment for the entire period shall be deposited together at a time for which the certificate to be issues.]
102. Certificate of enlistment for profession, trade and calling.- (1) Every person engaged or intending to be engaged in any class of profession, trade or calling in Howrah, as specified in Schedule III, either by himself or by an agent or representative, shall obtain a certificate of enlistment from, or, as the case may be, get the same renewed annually by, the Commissioner upon presentation of an application together with such application fee, not exceeding rupees five hundred,[by regulation.] [Words substituted for the words 'as may be determined by the Corporation' by W.B. Act 6 of 2001.]Provided that such enlistment or reveal thereof shall not absolve such person from any liability to take out any licence under this Act or any other law for the time being in force.(2) The Commissioner shall, after making such enquiry as may be necessary and within thirty days of the receipt of the application, grant him such certificate if the application is in order, or shall reject the application if it is not in order.
[* * * * * *] [[Section 102 first substituted by W.B. Act 10 of 1992, then sections 102, 102A and 102B substituted for section 102 by W.B. Act 11 of 1999, and finally section 102 again substituted sections 102A and 102B omitted by W.B. Act 5 of 2000. Previous section 102B was as under :-'102B. Fine for not paying tax under section 102. - If any person exercises or carries on in Howrah, either by himself or by an agent or representative, on or after the date due for payment of tax under section 102, any profession, trade or calling referred to in Schedule III without the payment of tax due under section 102, he shall be punished with fine which -
(i)may extend to an amount equal to three times the amount payable as such tax, and
(ii)shall not ordinarily be less than an amount equal to one and half times of such tax.'.]]
G. Tax on advertisements