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

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act VI of 1979 
THE WEST BENGAL STATE TAX ON 
PROFESSIONS, TRADES, CALLINGS 
AND EMPLOYMENTS ACT, 1979. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 31st March, 1979.] 
[31st March, 1979.] 
An Act to provide 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. 
WHEREAS it is expedient to provide 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. (1) 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. 
2. In this Act, unless the context otherwise ruquires,— 	 Definitions.  
(a) "Commissioner" means the Commissioner of Profession 
Tax appointed under section 12; 
(b) "employee" means a person employed on salary or wages, 
and includes— 
(i) a Government servant receiving pay from the revenues 
of the Central Government or any State Government 
or the Railway Fund; 
Short title, 
extent and 
commence-
ment. 
55 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
Levy and 
charge of 
tax. 
(Section 3.) 
(ii) a person in the service of a body, whether incorporated 
or not, which is owned or controlled by the Central 
Government or any State Government, where the body 
operates in any part of the State, even though its 
headquarters may be outside the State; 
(iii) a person engaged in any employment of an employer, 
not covered by items (i) and (ii) above; 
(c) "employer", in relation to an employee earning any salary 
or wages on regular basis under him, means the person or 
the officer who is responsible for disbursement of such 
salary or wages, and includes the head of the office or 
any establishment as well as the manager or agent of the 
employer; 
(d) "month" means a month reckoned according to the English 
calendar; 
(e) "notification" means a notification published in the Official 
Gazette; 
(f) "person" means any person who is engaged in any profession, 
trade, calling or employment in West Bengal, and includes 
a Hindu undivided family, firm, company, corporation or 
other corporate body, any society, club or association, so 
engaged, but does not include any person who earns wages 
on a casual basis; 
(g) "prescribed" means prescribed by rules made under this 
Act; 
(h) "prescribed authority" means the authority that may be 
appointed by the State Government by notification for any 
of the purposes of this Act; 
(i) "profession tax" means the tax on professions, trades, 
callings and employments levied under this Act; 
(j) "salary" or "wage" includes pay, dearness allowance and all 
other remunerations received by any person on regular basis, 
whether payable in cash or in kind, and also includes 
perquisites, and profits in lieu of salary, as defined in 
section 17 of the Income-tax Act, 1961; 
(k) "tax" means the profession tax; 
(1) "year" means a financial year. 
3. (1) Subject to the provisions of article 276 of the Constitution 
of India, there shall be levied and collected a tax on professions, trades, 
callings and employments, in accordance with the provisions of this Act. 
.43 of 1961. 
56 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.1 
(Sections 4, 5.) 
(2) Every person engaged in any profession, trade, calling or 
employment and falling under one or the other of the classes mentioned 
in the second column of the Schedule shall be liable to pay to the State 
Government tax at the rate mentioned against the class of such persons 
in the third column of the said Schedule: 
Provided that entry 19 in the Schedule shall apply only to such 
classes of persons as may be specified by the State Government by 
notification from time to time. 
4. The tax payable under this Act by any person earning a salary 
or wage shall be deducted by his employer from the salary or wage 
payable to such person, before such salary or wage is paid to him, and 
such employer shall, irrespective of whether such deduction has been 
made or not when the salary or wage is paid to such persons, be liable 
to pay tax on behalf of all such persons: 
Provided that if the employer is an officer of Government, the State 
Government may, notwithstanding anything contained in this Act, 
prescribe by rules the manner in which the employer shall discharge the 
said liability: 
Provided further that where any person earning a salary or wage— 
(a) is also covered by one or more entries other than entry 1 
in the Schedule and the rate of tax under said entry, or 
(b) is simultaneously engaged in employment of more than one 
employer, 
and such person furnishes to his employer or employers a certificate in 
the prescribed form declaring, inter alia, that he shall obtain a certificate 
of enrolment under sub-section (2) of section 5 and pay the tax himself, 
then the employer or employers of such person shall not deduct the tax 
from the salary or wage payable to such person and such employer or 
employers, as the case may be, shall not be liable to pay tax on behalf 
of such person. 
5. (1) Every employer (not being an officer of Government) liable 
to pay tax under section 4 shall obtain a certificate of registration from 
the prescribed authorty in the prescribed manner. 
(2) Every person liable to pay tax under this Act (other than a person 
earning salary or wages, in respect of whom the tax is payable by his 
employer), shall obtain a certificate of enrolment from the prescribed 
authority in the prescribed manner. 
Employers' 
liability to 
deduct and 
pay tax on 
behalf of 
employees. 
Registration 
and 
enrolment. 
57 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(Section 6.) 
(3) Notwithstanding anything contained in this section and 
section 4, where a person is a citizen of India and is in employment 
of any diplomatic or consular office or trade commissioner of any 
foreign country situated in any part of West Bengal, such person, if 
liable to pay tax, shall obtain a certificate of enrolment as provided in 
sub-section (2) and pay the tax himself. 
(4) Every employer or person required to obtain a certificate of 
registration or enrolment shall, within ninety days from the date of 
coming into force of this Act, or if he was not engaged in any profession, 
trade, calling or employment on that date, within ninety days of his 
becoming liable to pay tax, or, in respect of any person referred to in 
sub-section (2) or sub-section (3), within ninety days of his becoming 
liable to pay tax at a rate higher or lower than the one mentioned in his 
certificate of enrolment, apply for a certificate of registration or enrolment, 
or a revised certificate of enrolment, as the case may be, to the prescribed 
authority in the prescribed form, and the prescribed authority shall, after 
making such enquiry as may be necessary within thirty days of the 
receipt of the application, grant him such certificate, if the application 
is in order. The application, if it is not in order, shall be rejected. 
(5) The prescribed authority shall mention in every certificate of 
registration or enrolment the amount of tax payable by the holder according 
to the Schedule, and the date by which it shall be paid, and such 
certificate shall serve as a notice of demand for purposes of section 10. 
(6) Where an employer or a person liable to registration or enrolment 
wilfully fails to apply for such certificate within the required time as 
provided for in sub-section (4) the prescribed authority may, after giving 
him a reasonable opportunity of being heard, impose upon him a penalty 
not exceeding rupees twenty for each day of delay in case of an employer 
and not exceeding rupees five for each day of delay in the case of others. 
(7) Where an employer or a person liable to registration or enrolment 
has deliberately given false information in any application submitted 
under this section, the prescribe authority may, after giving him a 
reasonable opportunity of being heard, impose upon him a penalty not 
exceeding rupees one thousand. 
Returns. 	
6. (1) Every employer registered under this Act shall furnish to the 
prescribed authority a return in such form, for such periods and by such 
dates as may be prescribed showing therein the salaries and wages paid 
by him and the amount of tax deducted by him in respect thereof. 
58 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(Section 7.) 
(2) Every return shall be accompanied by a treasury challan in proof 
of payment of full amount of tax due according to the return, and a return 
without such proof of payment shall not be deemed to have been duly 
filed. 
(3) Where an employer, without reasonable cause, fails to file such 
return within the prescribed time, the prescribed authority may, after 
giving him a reasonable opportunity of being heard, impose upon him 
a penalty not exceeding rupees five for each day of delay. 
7. (1) If the prescribed authority is satisfied that the return filed 
by any employer is correct and complete, it shall accept the return. 
(2) (a) If the prescribed authority is not satisfied that the return 
filed is correct and complete, it shall serve upon the employer a notice 
requiring him, on a date specified in the notice, to attend in person, or 
through an authorised representative and to produce accounts and papers 
in support of the return. 
(b) The prescribed authority shall, on examination of the accounts 
and papers, assess the amount of tax payable by the employer. 
(c) If the employer fails to comply with the terms of the notice, or 
if in the opinion of the prescribed authority the accounts and papers are 
incorrect or incomplete or unreliable such authority shall, after such 
inquiry as it deems fit or otherwise, assess the tax to the best of its 
judgement. 
(3) The amount of tax due from any employer shall be assessed 
separately for each year during which he is liable to pay tax: 
Provided that the prescribed authority may, subject to such condi-
tions as may be prescribed and for reasons to be recorded in writing, 
assess the tax due from any employer during any part of a year: 
Provided further that where a registered employer fails to furnish a 
return for any part of a year, the prescribed authority may, if it thinks 
fit, assess the tax due from such employer separately for different parts 
of such year. 
(4) If an employer fails to get himself registered or being registered 
fails to file any return, the prescribed authority shall, after giving the 
employer a reasonable opportunity of being heard and after holding such 
inquiry as it deems fit or otherwise, pass an order assessing the amount 
of tax due to the best of its judgement. 
(5) The amount of tax so assessed shall be paid within fifteen days 
of receipt of the notice of demand from the prescribed authority. 
59 
Assessment 
of 
employers.  
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(Sections 8-12.) 
Payment 
of tax. 
Con-
sequences 
of failure to 
deduct or 
to pay tax. 
Penalty for 
non-
payment 
of tax. 
Recovery of 
tax, etc. 
Authorities 
for the 
purposes of 
this Act. 
8. (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 Septem-
stands 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. 
9. (1) If an employer (not being an officer of Government) fails to 
pay tax as required by or under this Act, he shall, without prejudice to any 
other consequences and liabilities which he may incur, be deemed to be 
an assessee in default in respect of such tax. 
(2) Without prejudice to the provisions of sub-section (1), an employer 
referred to in that sub-section shall be liable to pay simple interest at two 
per centuni of the amount of tax due for each month or part thereof for the 
period for which the tax remains unpaid. 
(3) If an enrolled person fails to pay the tax as required by or under 
this Act, he shall be liable to pay simple interest at the rate and in the 
manner laid down in sub-section (2). 
10. If an enrolled person or a registered employer fails, without 
reasonable cause, to make payment of any amount of tax within the time 
or date specified in the notice of demand, the prescribed authority may, 
after giving him a reasonable opportunity of being heard, impose upon 
him a penalty not exceeding fifty per centum of the amount of tax due. 
11. All arrears of tax, penalty, interest and fees under this Act 
shall be recoverable as arrears of land revenue. 
12. (1) For carrying out the purposes of this Act, the State 
Government shall appoint an officer to be the Commissioner of 
Profession Tax. 
(2) The State Government may appoint such other officers as it 
thinks necessary to assist the Commissioner. 
60 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(Sections 13, 14.) 
(3) An officer appointed under sub-section (2) shall, within the 
limits of such area as the State Government may by notification specify, 
exercise such powers and perform such duties as may be delegated by 
the Commissioner subject to such conditions as may be imposed by the 
State Government. 
(4) The superintendence and control for the proper execution of the 
provisions of this Act and the rules made thereunder relating to the levy 
and collection of tax shall vest in the Commissioner. The Commissioner 
shall exercise such other powers and perform such other duties under 
this Act or any rule made thereunder as may be conferred or imposed 
on him. 
13. (1) For carrying out the purposes of this Act, the State 
Government may appoint any of its departments or officers as an agent 
responsible for levy and collection of the tax under this Act from such 
persons or class of persons as may be prescribed. 
(2) Upon such appointment, it shall be the duty of such collecting 
agents to carry out such functions under this Act in the manner prescribed, 
and to render full and complete account of the tax levied and collected 
to the Commissioner in such manner and at such time as he may require. 
(3) Any officer authorised by the collecting agent in this behalf shall 
have, for the purposes of levy and collection of tax, such powers as may 
be prescribed. 
(4) It shall be lawful for the Commissioner, or an officer duly 
authorised by him, to have access to, and to cause production and 
examination of books, registers, accounts or documents maintained or 
required to be maintained by the collecting agent for the purposes of this 
Act, and the collecting agent shall, whenever called upon to do so, 
produce such books, registers, accounts or documents for inspection by 
the Commissioner or by any officer authorised by him in this behalf. 
14. (1) Subject to such rules as may be made by the State Government, Appeal, 
any person aggrieved by any order made under sections 5, 6, 7, 9 and rreecvtlisfliocaatonnd 
10 or by an authority, not being an appellate authority, under sub-section of mistakes. 
(4) of this section may, in the prescribed manner, appeal to the authority 
prescribed. 
(2) The appellate authority shall dispose of the appeal in the prescribed 
manner. 
(3) Any authority under this Act may, of its own motion or on an 
application made in this behalf, by order rectify any mistake apparent 
on the face of the record. 
Collecting 
agent. 
61 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(Sections 15, 16.) 
(4) Any order passed by an appellate authority under sub-section (2) 
or sub-section (3) may be revised by such authority as may be 
prescribed. 
15. (1) If the Commissioner is satisfied that the books of account 
and other documents maintained by an employer in the normal course 
of his business are not adequate for verification of the returns filed by 
the employer under this Act, it shall be lawful for the Commissioner to 
direct the employer to maintain the books of account or other documents 
in such manner as he may, in writing, direct and thereupon the employer 
shall maintain such books of account or other documents accordingly. 
(2) Where an employer wilfully fails to maintain the books of account 
or other documents as directed under sub-section (1), the Commissioner 
may, after giving him an opportunity of being heard, impose upon him 
a penalty not exceeding rupees five for each day of delay. 
16. (1) Notwithstanding anything to the contrary contained in any 
law or in any contract, the Commissioner may, at any time or from time 
to time, by notice in writing, a copy of which shall be forwarded to the 
assessee at his last address known to the Commissioner, require— 
(a) any person from whom any amount of money is due or may 
become due to an assessee on whom notice of demand has 
been served under this Act, or 
(b) any person who holds or may subsequently hold money for 
or on account of such assessee, 
to pay the Commissioner, either forthwith upon the money becoming due 
or being held or at or within the time specified in the notice (but not 
before the money becomes due or is held as aforesaid), so much of the 
money as is sufficient to pay the amount due by the assessee in respect 
of arrears of tax, penalty and interest under this Act, or the whole of the 
money when it is equal to or less than that amount. 
Explanation.-For the purposes of this section, the amount of money 
due to an assessee from, or money held for or on account of an assessee 
by, any person, shall be calculated after deducting therefrom such claims 
(if any) lawful subsisting, as may have fallen due for payment by such 
assessee to such person. 
(2) The Commissioner may, at any time or from time to time, amend 
or revoke any such notice, or extend the time for making any payment 
in pursuance of the notice. 
Accounts. 
Special 
mode of 
recovery. 
62 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(Sections 17, 18.) 
(3) Any person making any payment in compliance with a notice 
under this section shall be deemed to have made the payment under the 
authority of the assessee, and the receipt of the Commissioner shall 
constitute a good and sufficient discharge of the liability of such person, 
to the extent of the amount referred to in the receipt. 
(4) Any person discharging any liability to the assessee after receipt 
of the notice referred to in this section, shall be personally liable to the 
Commissioner to the extent of the liability discharged, or the extent of 
the liability of the assessee for tax, penalty and interest, whichever is 
less. 
(5) Where a person to whom a notice under this section is sent 
proves to the satisfaction of the Commissioner that the sum demanded 
or any part thereof is not due to the assessee or that he does not hold 
any money for or on account of the assessee, then, nothing contained 
in this section shall be deemed to require such person to pay any sum 
or part thereof, as the case may be, to the Commissioner. 
(6) Any amount of money which a person is required to pay to the 
Commissioner or for which he is personally liable to the Commissioner 
under this section, shall, if it remains unpaid, be recoverable as an arrear 
of land revenue. 
17. Any authority under this Act may inspect and search any premises 
where any profession, trade, calling or employment liable to taxation 
under this Act is carried on or is suspected to be carried on, may cause 
production and examination of books, registers, accounts or documents 
relating thereto, and may seize such books, registers, accounts or 
documents as may be necessary: 
Production 
and 
inspection of 
accounts and 
documents 
and search 
of premises. 
Provided that if such authority removes from such premises any 
book, register, account or document, it shall give to the person in charge 
of the place, a receipt describing the book, register, account or document 
so removed by it and retain the same only for so long as may be necessary 
for the purposes of examination thereof or for prosecution. 
18. The prescribed authority shall refund to a person the amount Refund. 
of tax, penalty, interest and fees (if any) paid by such person in excess 
of the amount due from him. The refund may be made either by cash 
payment or, at the option of such person, by deduction of such excess 
from the amount of tax, penalty, interest and fee due from him: 
Porvided that such excess shall first be applied towards the recovery 
of any amount due in respect of which a notice under section 7 has been 
served and thereafter the balance, if any, shall be refunded. 
63 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(Sections 19-21.) 
Penalty. 	
19. Any person or employer who, without reasonable cause, fails 
to comply with any of the provisions of this Act or the rules made 
thereunder shall be punishable with fine which may extend to five 
thousand rupees, and where the offence is a continuing one, with a 
further fine which may extend to fifty rupees for every day during which 
the offence continues. 
Offences by 
companies. 
Power to 
transfer 
proceedings. 
20. (1) Where an offence under this Act has been committed by 
a company, every person who at the time the offence was committed was 
in charge of, and was responsible to, the company for the conduct of 
the business of the company as well as the company, shall be deemed 
to be guilty of the offence and shall be liable to be proceeded against 
and punished accordingly: 
Provided that nothing contained in this sub-section shall render any 
such person liable to any punishment, if he proves that the offence was 
committed without his knowledge or that he had exercised due diligence 
to prevent the commission of such offence. 
(2) Notwithstanding anything contained in sub-section (1), where 
any offence under this Act has been committed by a company and it is 
proved that the offence has been committed with the consent or connivance 
of, or is attributable to any neglect on the part of, any director, manager, 
secretary or other officer shall be deemed to be guilty of that offence 
and shall be liable to be proceeded against and punished accordingly. 
Explanation.—For the purposes of this section,— 
(a) "company" means any body corporate and includes a firm 
or other association of individuals; 
(b) "director", in relation to a firm, means a partner in the firm. 
21. The Commissioner may, after giving the parties concerned an 
opportunity of being heard, wherever it is possible to do so, and after 
recording his reason for doing so, by order in writing transfer any 
proceedings or class of proceedings under this Act, from himself to any 
other officer, and he may likewise transfer any such proceedings (including 
a proceeding pending with any officer or already transferred under this 
section) from any officer to any other officer or to himself: 
Provided that nothing in this section shall be deemed to require any 
such opportunity to be given where the transfer is from any officer to 
any other officer and the offices of both are situated in the same city, 
locality or place. 
64 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(Sections 22-26.) 
Explanation.—In this section, the word "proceedings" in relation to 
any assessee whose name is specified in any order issued thereunder, 
means all proceedings under this Act in respect of any year, which may 
be pending on the date of such order or which may have been completed 
on or before such date, and includes also all proceedings under this Act 
which may be commenced after the date of such order in respect of any 
year in relation to such assessee. 
22. (1) Subject to such conditions as may be prescribed, the 
Commissioner may, either before or after the institution of proceedings 
for an offence under this Act, permit any person charged with the offence 
to compound the offence on payment of such sum, not exceeding double 
the amount of tax to which the offence relates, as the Commissioner may 
determine. 
(2) On payment of such sum as may be determined by the 
Commissioner under sub-section (1), no further proceedings shall be 
taken against the person in respect of the same offence. 
23. The authorities under this Act shall have power to summon and 
enforce the attendance of any person and any witness and to compel the 
production of any document by the same means and, so far as may be, 
in the same manner as is provided in the case of a Civil Court under 
5 of 1908. 	 the Code of Civil Procedure, 1908. 
24. (1) No suit shall lie in any Civil Court against any assessment 
made or order passed under this Act. 
(2) No suit, prosecution, or other legal proceeding shall lie against 
any authority under this Act or against any employer for anything which 
is in good faith done or intended to be done in pursuance of this Act 
or any rules made thereunder. 
Compounding 
of offences. 
Power to 
enforce 
attendance, 
etc. 
Bar to 
proceedings. 
25. (1) The State Government may, by notification, make rules for Power to 
carrying out the purposes of this Act. 	 make rules. 
(2) In particular, and without prejudice to the generality of the 
foregoing power, such rules may provide for all or any of the matters 
which, under any provisions of this Act, are required to be prescribed 
or to be provided by rules. 
26. (1) Nothing contained in this Act shall apply to the members Exemption 
of the armed forces of the Union serving in any part of West Bengal. 
(2) The State Government may, by notification, exempt from the 
levy of tax under this Act any class or persons, if it considers necessary 
so to do in the public interest. 
65 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(The Schedule.) 
THE SCHEDULE. 
(See section 3.) 
Schedule of rates of tax on professions, trades, callings and employments. 
Si. 	 Class of persons 
No. 
1 	 2 
1. Salary and Wage earners. Such persons 
whose monthly salaries or wages are— 
(i) Rs. 500 or less 
(ii) Rs. 501 or more, but less than 
Rs. 751 
(iii) Rs. 751 or more, but less than 
Rs. 1001 
(iv) Rs. 1001 or more, but less than 
Rs. 1251 
(v) Rs. 1251 or more, but less than 
Rs. 1501 
(vi) Rs. 1501 or more, but less than 
Rs. 2001 
(vii) Rs. 2001 and above. 
2. 	 (a) Legal practitioners including 
Solicitors and notaries public; 
(b) Medical practitioners including 
medical consultants and Dentists; 
(c) Technical 	 and professional 
consultants including Architects, 
Engineers, Chartered Accountants, 
Actuaries, Management Consultants 
and Tax Consultants; 
(d) Chief Agents, Principal Agents, 
Special Agents, Insurance Agents 
and Surveyors or Loss Assessors 
registered or licensed under the 
Insurance Act, 1938 (4 of 1938). 
Where the standing in the profession of 
any of the persons mentioned above is— 
(i) less than two years 
(ii) two years or more but less than five 
years 
(iii) five years or more: 
Provided that in case of person of the 
above category who is liable to pay income-
tax the rate of tax under this Act shall be 
Rs. 200 per annum. 
Rate of tax 
3 
Nil. 
Rs. 2 per month. 
Rs. 4 per month. 
Rs. 6 per month. 
Rs. 10 per month. 
Rs. 15 per month. 
Rs. 250 per annum. 
Rs. 50 per annum. 
Rs. 100 per annum 
Rs. 150 per annum. 
66 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(The Schedule.) 
	
Sl. 	 Class of persons 	 Rate of tax 
No. 
	
1 	 2 	 3 
3. (a) Members of Associations recognised Rs. 250 per annum. 
under the Forward Contracts 
(Regulation) Act, 1952 (74 of 1952) 
(b) (i) Members of Stock Exchanges Rs. 250 per annum. 
recognised under the Securities 
Contracts (Regulation) Act, 1956 
(42 of 1956) 
(ii) Remisiers recognised by a stock Rs. 150 per annum. 
exchange 
4. Estate agents or brockers or building Rs. 250 per annum. 
contractors 
5. Directors (other than those nominated by Rs. 250 per annum. 
Government) of companies registered under 
the Companies Act, 1956 (I of 1956) 
6. (a) Bookmakers and trainers licensed Rs. 250 per annum. 
by the Royal Calcutta Turf Club or 
any other turf club in the State 
(b) Jockeys licensed by any turf club in Rs. 150 per annum. 
the State 
7. (a) Dealers registered under the Bengal 
Finance (Sales Tax) Act, 1941 (Ben. 
Act VI of 1941) and the West Bengal 
Sales Tax Act, 1954 (West Ben. Act 
IV of 1954) 
Such dealers whose annual gross 
turnover of all sales is— 
(i) less than Rs. 1,00,000 
(ii) Rs. 1,00,000 or more 
(b) Occupiers of jute mills and shippers 
as defined under the Bengal Raw Jute 
Taxation Act, 1941 (Ben. Act XI of 
1941) 
(c) Owners of rice mills as defined under 
the West Bengal Paddy Purchase Tax 
Act, 1970 (West Ben. Act XV of 
1970) 
67 
Rs. 150 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 200 per annum. 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
(The Schedule.) 
Si. 	 Class of persons 	 Rate of tax No. 
1 	 2 	 3 
8. Occupiers of factories as defined in the 
Factories Act, 1948 (63 of 1948) who are 
not dealers covered by entry 7:— 
Such occupiers of factories— 
(i) where not more than fifteen workers Rs. 150 per annum. 
are working 
(ii) where more than fifteen workers Rs. 250 per annum. 
are working 
Explanation.—For the purposes of this entry and entry 9, the average 
number of workers or employees who were working or employed during 
the last preceding year shall be taken into consideration. This average 
number shall be arrived at by adding the average number of workers or 
employees who attended in each working month in that year and dividing 
the total by the number of such month. 
9. Employers of shops and establishments to 
which the West Bengal Shops and 
Establishments Act, 1963 (West Ben. Act 
XIII of 1963) applies and who are not 
dealers covered by entry 7. 
Such employers of establishments— 
(i) where there are no employees 
(ii) where not more than five people are 
employed 
(iii) where more than five, but not more 
than ten employees are employed 
(iv) where more than ten employees are 
employed 
10. Owners or lessees of petrol/diesel filling 
stations and service stations 
11. (a) Licensed foreign liquor vendors and 
employers of residential hotels 
(b) Proprietors of Cinema houses and 
Theatres 
Nil. 
Rs. 50 per annum. 
Rs. 150 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
68 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
VI of 1979.] 
(The Schedule.) 
	
Si. 	 Class of persons 	 Rate of tax 
No. 
	
1 	 2 
	 3 
12. Holders of permits for transport vehicles, 
granted under the Motor Vehicles Act, 1939 
(4 of 1939) which are used or adapted to 
be used for hire or reward. 
Where any such person holds permit or 
permits for any taxis, three wheeler goods 
vehicles, trucks or buses— 
(i) in respect of each taxi or three 
wheeler goods vehicle 
(ii) in respect of each track or bus 
13. Licensed money lenders under the Bengal 
Money Lenders Act, 1940 (Ben. Act X of 
1940) 
14. Individuals or institutions conducting 
Chit Funds 
15. Co-operative Societies registered or 
deemed to be registered under the West 
Bengal Co-operative Societies Act, 1973 
(West Ben. Act XXXVIII of 1973) and 
engaged in any professions, trades or 
callings— 
(a) State level societies 
(b) District level societies 
16. Banking companies as defined in the 
Banking Regulation Act, 1949 (10 of 
1949) 
(i) Scheduled banks 
(ii) Other banks 
Rs. 50 per annum. 
Rs. 100 per annum: 
Provided that the 
total amount payable 
by the same holder 
shall not exceed 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 250 per annum. 
Rs. 150 per annum. 
Rs. 250 per annum. 
Rs. 150 per annum. 
69 
The West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979. 
[West Ben. Act 
Sl. 
No. 
1 
(The Schedule.) 
Class of persons 
2 
Rate of tax 
3 
17. Companies registered under the Companies 
Act, 1956 (I of 1956) and engaged in any 
professions, trades or callings 
18. Firms registered under the Indian 
Partnership Act, 1932 (9 of 1932) and 
engaged in any professions, trades or 
callings 
19. Persons, other than those mentioned in any 
preceding entries, who are engaged in 
any professions, trades, callings or 
employments, and in respect of whom a 
notification is issued under section 3 of 
this Act. 
Rs. 250 per annum. 
Rs. 200 per annum. 
Rate of tax shall be 
as may be fixed by 
notification, 	 not 
exceeding Rs. 250 
per annum. 
Notwithstanding anything contained in this Schedule, where a person 
is covered by more than one entry in this Schedule, the highest rate of 
tax specified under any of those entries shall be applicable in his case. 
70 

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