Section 9(3a) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3a)[ Where a person, other than a person referred to in sub-section (2) or sub-section (3), fails to obtain a certificate of enrolment and pay tax under the Act by the prescribed date, such person shall be liable to pay simply interest at the rate of one per centum of the amount of tax payable by him for any year or part thereof for each month or part thereof for the period for which the tax remains unpaid.] [Sub-section (3a) inserted by W.B. Act 4 of 2005.]
