GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
OFFICE OF THE COMMISISONER OF COMMERCIAL TAXES AND PROFESSION TAX
14, BELIAGHATA ROAD, KOLKATA-700015
Since there are compelling circumstances to extend the last date of filing of return in Form- III, under section 6 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act 1979 read with rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules 1979, for the year ending on the 31st day of March, 2017, now therefore, in exercise of the power conferred upon me under rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules 1979, the last date of filing return in Form-III for the period mentioned below is extended as specified in the following table:
For determination of the late fees, in respect of the return for which the last date of filing is specified above, the proviso of sub rule (2) of rule 12 of the West Bengal State Tax on Professions, Trades, Callings and Employments Rules, 1979, shall apply mutatis mutandis.
Sd/ 28/04/2017
(Smaraki Mahapatra)
Commissioner, Sales Tax,
West Bengal