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Section 8

The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979State Act of West Bengal · Act 6 of 1979

(1) The tax payable under this Act shall be paid in the prescribed manner.

(2) The amount of tax due from enrolled persons for each year as specified in their certificate of enrolment shall be paid—

(a) in respect of a person who Before the 30th day of Septemstands enrolled before the ber of that year.

commencement of a year or is enrolled on or before the 31st day of August of a year,

(b) in respect of a person who Within one month of the date of is enrolled after the 31st enrolment.

day of August of a year.

Where this provision sits

ActThe West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979
Section8
JurisdictionState of West Bengal
StatusIn force as published by the source

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