Bureau, Employee, Employer, Person, Profession Tax, Salary
An Acf to provide for rlte leyy trrrrd c+uIlecriurrufrf~vat1 j~rflfes~jfl
.~, trades, callings and err~ploj~e rs lor rrrisir~grirlrli~istrr~lresutIrceS for /hebetleJr of rhe Srare andfqr rllnrrer.7 co~rti~cred~ir~*~.ewith or itrcirltr;~~I
WHIJHF~IS it is expedienl to provide for the levy and collec~ionof tn?:
on professions, trades, callings and employmen~sfor raising additional
resources roc the heneti~OF the Starc and for nmlters connecled therewith
or incidenrill thereto;
‘For Stalcmcn~ulObjccLq and Rc~rons.scc lhc CnlcrtlmGarcrrc. &fmonfirmq-, Pan
1V 01thc 5th March, 1979, pagc 4h6; Tor procccdings vT ~hcWcsl Ucngal Lcgislalivc
Assembly, ~cctlic procccdingsolllic mccling Or thai Asscrnhly held on lhe 17th March.
1979.Tire 1Y1,st UorgnI Srcrrc Ta.r OIIProfissio)rs, Trodcs. Callings
rrrrd Bnploy~rrcr~tsAct. 1979.
.. – –
It is hereby cnacled in the Thirticih Year or ~hcRepublic olIndia,
by ilie Lcgislaturc nf IVcsr Bengal, as ~ollows:-
- (1) This Aci mzy be calkJ thc Wesr Dengal Slare TAXon
Proiessio~is,Trades, Cat li
gsn~dErnployrnel~!~ACI,1979. (2) 11 extends to the nlhole of Wea Uet~gal. (3) It sllall comc iiira force, ;utd shitl l alwys bc dcemed to havc come inlo forcc, 011the Is1 April, 1979. ‘(a) “Bureau” means the Bureau or Investigalion referred m in section 7 ofhe \Vest Bengnl Sales Tax ACI, 1994; \VCS Bcn. AC~XLIX or l(na) “Commissioner” means Ihe Co~l~missioncrof Profession 199.4. Fox appointed under seclion 12: (b) “ertiployee” means e perjon employed on salary or wages. and includes- (i) u Govcrn~ne~it ssrvi~l~[ receiving pay from [he rcvenues of the Ccnrral Goveriimeni or any Stare Govemme~lt or Ihe Railway Fu~ld; (ii) a pcr~wnj11 fie service of a body, whcrher incorporaled or nor, whicli is owl~erlor coil~rollcdby Lhe Cenlral Govcnimen~or any Swic Govcrnmenl. whew lhe body operntcs in any part of lhc Slsltc, cven tlluugll its hcadqumers may bu: ourside the Slate: (hi) a person engaged in ally cniployrnenr OF an cmploycr, not covered by itcrns (i) and (ii) abuvc; (c) “employer”, in rclalion lo an employee earni~lgany saIary or wages on regular basis ulidcr him, means the pcrson or thc affiliccr who is respoi~hiblefor disbursernenl or such salaq or wagcs, arid i~lcl~:clesrhc head af rhe aTfice ur any cstablishmel~tas well as llie milnagcr or agent or the cmploycr; (d) “monlh” mcas a motllh reckoned according lo rlle English
(c) “ntltiflca~ion”means a nol~licalionpublished in the Oficial
Finnncc Acr, 2001 (WCSIBcn. ACI XVI 01 ZDOI).
‘Cliluscs b)and (ax) wcrc s
bslitled irir clau~c(A) hy s. Y(i) vT dlc \ircsl BcngulThe Wesf Bensal Srnrc Tar o1; ProJdrsio~I s, Trurles, Calli~~g,~
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