Profession Tax registration in west bengal for company, Other Topics

[NEERAJ BHUTORIA]

a new company had been created. the same needs to be registered with profession tax authorities in west bengal. Kindly provide the procedure and the place where the same can be registered in west bengal

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[pradeep khatri]

(1) An application for certificate of registration under sub-section (1) of section 5 shall be in Form I or in Form I as available on the website at www.wbproftax.com. An applicant having place of work within the jurisdiction of different prescribed authorities shall make an application for registration separately to each such authority in respect of his place of work within the jurisdiction of that authority: Provided that the Commissioner may, for reasons to be recorded in writing and subject to such conditions as he may stipulate; exempt an employer having more than one place of work in West Bengal within the jurisdiction of different prescribedaut6rities from making application for separate certificate of registration to such prescribed authorities other than the prescribed authority having jurisdiction over the area where the principal place of work of such employer is situated. 3(1a) The application in Form I shall be duly filled in and signed by the proprietor or, in the case of a partnership firm, by one of its partners or, in the case of a Hindu undivided family, by the Karta of such family or, in the case of a company, by the managing director, director or principal officer of such company or, in the case of any other association of persons, by the president, secretary, or the principal officer of such association. Explanation.-In this rule, "Commissioner" includes an Additional Commissioner of Profession Tax appointed under sub-section (2) of section 12. (2) On receipt of an application for registration, the prescribed authority shall grant to the applicant a certificate of registration in Form IA if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant.

(3) If the prescribed authority finds that the application is not in order or all the particulars

necessary for registration have not been furnished he shall direct the applicant to file a revised application or to furnish such additional information as may be necessary. After considering the revised application or the additional information, if any, the prescribed authority shall grant a certificate of registration in Form IA.

(4) Where an employer has been exempted by the Commissioner under the proviso to subrule (1) from making application to different prescribed authorities in respect of additional

places of work for separate certificate of registration other than the prescribed authority having jurisdiction over the area where the principal place of work of the employer is situated, such authority shall mention in the certificate of registration issued by him to such employer particulars of all additional places of work of that employer and shall issue to him as many additional copies of such certificate of registration as there are additional places of work.

4. (1) An application for certificate of enrolment under sub-section (2) of section 5 shall be

made- .

(a) in Form II of rule, 15, oralong with a receipted copy of the challan referred to in sub-rule

 

(1a)

(b) in the Form II as available on the website at www.wbcomtax.gov.in and in this case, the

receipted copy of the challan referred to in clause (a), shall be sent by the applicant to

the prescribed authority within ten days from the date. of submission of the application

to the website mentioned above.

4 (la) The application in Form II shall be filled in and signed by such same persons as are

specified in sub-rule (la)  of rule 3.

(2) Where an applicant has more than one place of work in West Bengal, he shall make a

single application in respect of a11suchplaces, name in such application one of such places as the principal place of work for the purpose of these rules and submit such application to the prescribed authority in whose jurisdiction the said principal place of work is situated.

(3) On receipt of an application in Form II made by an applicant in the manner (a) referred to in clause  of sub-rule (1), the prescribed authority shall, within thirty days(a) of the receipt of such application, grant the person making such application a certificate of enrolment in Form IIA and send the said certificate to the applicant;

 (b) referred to in clause  of sub-rule (1), the prescribed authority shall forthwith grant the

(b) person making such application a certificate of enrolment in Form IIA and communicate

the number of the certificate of enrolment to the applicant through website and

thereafter after receiving the receipted copy of the challan referred to in clause (b) of sub-rule (1), shall send the said. certificate to the applicant;

(4) * *

(5) Where the applicant has more than one place of work in West Bengal, as many copies of

the certificate shall be issued to him as there are additional places of work in addition to one

copy for the principal place of work.

5. (1) Where the holder of a certificate of registration granted under rule 3 desires the

certificate to be amended, he shall submit an application in Form I for this purpose to the

prescribed authority, set out the particulars in respect of which he desires such amendment

and reasons therefor together with the certificate of registration and thereupon the prescribed authority may if he is satisfied with the reason given make such amendments as he thinks necessary in the certificate of registration.

(2) Notwithstanding anything contained in sub-rule (1), where consequent upon the

amendment of serial No.1 of the Schedule to the Act, the classification of persons or the rate of

tax payable under the Act or both is 01; are changed and a new' classification of persons or a new

rate of tax or both is or are specified, then the classification of persons or the rate of tax

mentioned in the certificates of registration in Form IA granted under rule 3 to the holders of

such certificates prior to such amendment shall stand changed respectively to the new

classification of persons or the rate of tax or both so specified in the Schedule with effect from

the date of coming into force of such amendment.

6. (1) A certificate of enrolment granted under rule 4 shall remain valid for so long as it is not

cancelled under sub-rule (2) of rule 7.

(2) An application for amendment of certificate of enrolment shall be made in Form II to the

prescribed authority. On receipt of such application the prescribed authority may require the

applicant to furnish such additional information or evidence as may be necessary for determining

the amount of tax payable by the applicant according to the Schedule to the Act, and upon

determination of the amount of tax payable by the applicant, the prescribed authority shall make

necessary amendment in the certificate of enrolment under his dated signature indicating the year

from which the tax at the revised rate shall be payable.

(3) Notwithstanding anything contained in sub-rule (2), where consequent upon the

amendment of any of the serial Nos. 2 to 22 of the Schedule to the Act

5

[or by operation of the

condition as specified at the end of the last entry of the Schedule to the Act], the classification of

persons or the rate of tax payable under the Act or both is or are changed and a new classification

of persons or a new rate of tax or both is or are specified, then the classification of persons or the

rate of tax payable or both as mentioned in the last paragraph of the certificate of enrolment in

Form IIA granted under rule 4 to the holders of such certificates prior to such amendment shall

stand changed respectively to the new classification of persons or the new rate of tax or both so

specified in the Schedule with effect from the date of coming into force of such amendment.

7. (1) The certificate of registration granted under rule 3 may be cancelled by the prescribed

authority after he has satisfied himself that the employer to whom such certificate was granted

has ceased to be an employer.

 

 

Explanation.-For

 

the purpose of this sub-rule, the expression "ceased to be an employer" shall

include an employer in relation to whom no employee is earning salary or wage during any

month of a year which attracts a rate of tax above "Nil" as specified in column (3) against item

 

(i)

 

of serial No.1 of the Schedule to the Act.

(2) The certificate of enrolment granted under rule 4 may be cancelled by the prescribed

authority after he is satisfied that the enrolled person is dead or that his liability to pay tax has

ceased:

Provided that where consequent upon the amendment of the Schedule to the Act, the rate of

tax payable by such person is specified at nil but he continues in his profession, trade, calling or

employment, the certificate of enrolment shall not be cancelled.

(3) When any enrolled person remains temporarily out of profession, trade or calling, he shall

intimate to the prescribed authority the fact of his keeping out of profession, trade or calling

ordinarily within fifteen days from the date of such keeping out of profession, trade or calling

and he shall again intimate to the prescribed authority ordinarily within fifteen days from the

date when he resumes profession, trade or calling in West Bengal stating the period of his

temporary keeping out of profession, trade or calling.

8. The holder of the certificate of registration shall display conspicuously at his place of work

the certificate of registration.

9. If a certificate of registration or a certificate of enrolment granted under these rules is lost,

destroyed or defaced the holder of such certificate shall apply to the prescribed authority for a

duplicate copy of such certificate and the said authority after necessary verification issue to theholder of the certificate a copy of the original certificate and the copy so issued shall bear theendorsement reading "Duplicate Copy".

 

10. The certificate to be furnished by a person to his employer under the second proviso to

section 4 shall be in Form IIB or IIC, as the case may be.