12B. Furnishing of Certificate of Compliance from a practising Chartered Accountant, Cost Accountant or Company Secretary

A registered employer as referred to in sub-section (la) of section 15, shall submit to the prescribed authority a certificate in the following format, duly filled in and signed by the practising Chartered Accountant, Cost Accountant or Company Secretary who has verified the books of accounts and other records of such registered employer relating to the year for which the said certificate is required to be issued, within seven months from the closing of such year:-

CERTIFICATE OF COMPLIANCE

[Issued as per provision of section 15(1a) of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979]

Certified that I have verified the books of accounts and other records including challans and return filed for the year by …………………………..…a registered employer holding Registration Certificate No. ...................................................... under the West Bengal State Tax on Professions,

Trades, Callings and Employments Act, 1979 and having his place of *profession /trade /calling/ employment at………………………………………………………………..…  .and after verification of the books of accounts and other records relating to the year……………. made available to me,

I do hereby report –

 (a)that the tax payable and the interest if any, payable thereon for delayed payment of such tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and rules made there-under, for the year…… have been duly calculated by the aforesaid employer and shown in the return submitted by him to the Prescribed authority;

(b)that the said tax and interest, if any, have been paid by the aforesaid employer in the appropriate manner to the Government Treasury.  

Particulars of tax and interest paid, if any, and returns filed by the aforesaid employer are furnished below:-

General remarks:  

   1.Comments regarding non-availability of books of accounts:

   2.Comments regarding default in payment of tax or non submission of return:

   3.Any other comments as found fit and appropriate:  

Seal

 Place:                                                 ……………………………  

Date:                                                  (Signature of the practising Chartered Accountant /

Cost Accountant/Company Secretary)

(Registration No.) ……………………….

Note: *Strike out whichever is not applicable.