West Ben. Act VI of 1979. — The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979

West Ben. Act VI of 1979. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XXI of 1989 THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (SECOND AMENDMENT) ACT, 1989. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 20th September, 1989.] [20th September, 1989.] An Act to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. WHEREAS it is expedient to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fortieth Year of the Republic of India, by the Legislature of West Bengal, as follows:- 1. (1) This Act may be called the West Bengal State Tax on Professions, Trades, Callings and Employments (Second Amendment) Act, 1989. (2) It shall be deemed to have come into force on the 14th day of August, 1989. 2. In section 15 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (hereinafter referred to as the principal Act),— (1) in sub-section (1),— (a) for the word "employer", wherever it occurs, the words "employer or enrolled person" shall be substituted; (b) for the word "business", the words "business, profession, trade or calling" shall be substituted; (c) for the word "returns", the words "returns or such statements as may be prescribed" shall be substituted; in sub-section (2). for the word "employer", the words "employer or enrolled person" shall be substituted; Short title and commencement. Amendment of section 15 of West Ben. Act VI of 1979. Insertion of new section 17A. Amendment of the Schedule. (Sections 3, 4.) After section 17 of the principal