Since there are compelling circumstances to extend further 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 for the year ending on the 31st day of March, 2015, 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 mentioned period is further extended as specified:
Last date of transmission of data electronically of that return as specified now: 30–6‑2015
Last date of furnishing paper form of that return as specified now: 15–7‑2015
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.