Section 17B(2) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(2)The amount of tax determined under sub-section (1) that may be directed to be paid by such person, shall be paid by such person in the prescribed manner by such date as may be specified in a notice issued by the prescribed authority in this behalf, and the date to be specified shall not be less than fifteen days from the date of service of the said notice.]