10A Special provision for registration and enrolment under Amnesty Scheme

(1) Where an employer or a person, other than a person earning salary or wages in respect of whom tax is payable by his employer, who is liable to pay tax under section 3, or section 4, or both, applies for registration or enrolment or both under section 5, the provisions or rule 3 and rule 4, so far not inconsistent with the provisions of section 5C, shall, mutatis mutandies, apply in the manner of making the application and issue of the certificate of registration or certificateof enrolment or both.

   (2) The declaration to be submitted in accordance with sub-section (1) of section 5C, together with the proof of payment of tax for the amount as mentioned in sub-section (2) of that section, along with the application of enrolment or registration or both shall be in the Form given below:-

 

FORM OF DECLARATION

 

(See rule 10A of the West Bengal State Tax on Professions, Trades, Callings

and Employments Rules, 1979)

 

I,…………………………………………………………………………………… (name of the

applicant  with designation who has applied for registration on behalf of the employer or name of the person who has applied for enrolment) holding the trade name…………………………..

(if any) and place of work at…………………………………………………………...(address)

do hereby declare that-

 

  *I/We have incurred liability to pay tax under section 3, or section 4, or both but have failed to apply for registration or enrolment or both under the Act within 31.03.2014;

 

(1)  *I/We have applied for registration or enrolment or both under section 5 on……..(date) With the prescribed authority;

 

(2) *my/our tax liability under section 5 read with section 5C comes as hereunder:-

 

Sl. No.	Particulars	Liability as an employer	Liability as a person
(1)	(2)	(3)	(4)
(i)	Tax payable as person (Rs)	XXXXXXXXX
(ii)	Number of employees as on 31.03.2014		XXXXXXXXX
(iii)	Tax payable as employer (Rs)		XXXXXXXXX

 

*(3)  The *payment receipt/receipted challan (No………………………………),showing payment of tax as person [Sl. No.(i)], electronically / at the…………………………….(name of the Bank / Treasury) on  ……………..………(date of payment) is enclosed.

 

*(4)  The *payment receipt/receipted challan (No………………………………),showing payment of tax as employer [Sl. No. (iii)], electronically / at the……………………  (name of the Bank / Treasury) on ……………..………(date of payment) is enclosed.

 

 

Certified that the above particulars are true and correct to the best of my knowledge and belief.

 

Date :                                                                                                (Signature of the declarant)

 

*Strike out whichever is not applicable;