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[Cites 0, Cited by 0] [Section 7(6B)] [Section 7] [Entire Act]

State of West Bengal - Subsection

Section 7(6B)(a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.

(a)
(i)a registered employer has, while furnishing return or returns under section 6 for any year or part thereof, paid the [amount of tax and interest] [Words substituted for the words 'amount of tax' by W.B. Act 16 of 2010.] less than what was payable by him under this Act.
(ii)assessment of tax payable by a registered employer has been deemed to have been made under sub-section (6) as per return or returns furnished by him in respect of such year or part thereof, and
(iii)such employer has not furnished revised return for such year or part thereof accompanied by a receipted challan from a Government Treasury showing payment of the [balance amount of tax and interest] [Words substituted for the words 'balance amount of tax' by W.B. Act 16 of 2010.] due from him under sub-section (6A) on or before the date specified therein, or