THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1979
( West Bengal Act VI of 1979 )
[31st March, 1979]
An Act to provide for the levy and collection of ta x on professions, trades, callings and employments for raising additional resources for th e benefit of the State and for matters connected therewith or incidental thereto.
WHEREAS it is expedient to p rovide for the levy and collection of tax on professions,
trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto;
It is hereby enacted in the Thirtieth Year of the Republic of India, by the Legislature of West Bengal, as follows: -
1. Short title, extent and commencement
(l) This Act may be called the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(2) It extends to the whole of West Bengal.
(3) It shall come into force, and shall always be deemed to have come into force, on the 1st April, 1979.