Section 7A(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)The Commissioner shall not proceed to make assessment of tax due from the registered employers, other than those selected under sub-section (2), for assessment under sub-section (2) of section 7 in respect of all the periods of the year referred to in sub-section (2):Provided that where the Commissioner has information that -(a)the amount of tax paid by a registered employer in his returns for all or any of the periods of such year is not correct, or(b)such documentary evidence as is required to be furnished by such employer in support of his claims as preferred in his returns for all or any of the periods of such year cannot be furnished or produced by him,the Commissioner shall, notwithstanding the provisions of section 7, proceed to assess to the best of his judgement the amount of tax due from such employer under that section after giving such employer an opportunity of being heard at any time before the expiry of six years from the end of the year in respect of which or part of which assessment is made:Provided further that where a registered employer of the class referred to in sub-section (1), other than an employer selected under sub-section (2) for assessment under sub-section (2) of section 7, brings to the notice of the Commissioner in writing, ordinarily within three months after such registered employer comes to know that he was not selected for assessment under sub-section (2) of section 7, in respect of any year referred to in this sub-section, that due to his error in fact or in law, an amount of tax has been paid by him in excess of what was payable by him during any return period relating to such year, and requests the Commissioner for making assessment under sub-section (2) of section 7 in respect of such year, the Commissioner may, if he is satisfied on the grounds adduced by such registered employer for making such assessment, proceed to make assessment in respect of such year before the expiry of the period of limitation provided in sub-section (4a) of section 7.] [[Proviso substituted by W.B. Act 18 of 2006, which was earlier as under:-'Provided that the provisions of this sub-section shall not apply to any registered employer, if any accounts, registers or documents have been seized under section 17 from him during the period of three years immediately preceding the year of such selection.'.]]
