GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative — The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 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 2Oth September; 1989.] [2Oth September; 1989.] An Act t0 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 West Ben. Act VI of 1979. 1. (1) This Act may be called the West Bengal State Tax on Short title and commen- Professions, Trades; Callings and Employments (Second Amendment) ceient Act; 1989. (2) It shall be deemed to have come into force on the ]4th day of August; 1989. 2 In section 15 of the West Bengal State Tax on Professions, Trades, Anendment of section 15 Callings and Employments Act, i979 (hereinafter referred to as the of West Ben. Act VI of principal Act) 1979 (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; (2) in ' sub-section (2). for the word "employer" the words ~employer or enrolled person- shall be substituted; 159 The West Bengal State Tax on Professions, Trades; Callings and Employments (Second Amendment) Act, 1989. [West