Notification
No.941-F.T. dated 7.3.1981
of Finance (Taxation) Department, Government of West
Bengal
Exemption of Profession Tax
in favour of
Certain physically
handicapped persons
Notification No.
941-F.T. dated 7-3-1981
WHEREAS the governor considers it necessary
so to do in the public interest;
Now, THEREFORE,
in exercise of the power conferred by Sub-section (2) of Section 26 of the West
Bengal State Tax on Professions, Trades, Callings and Employment Act, 1979
(West Ben. Act VI of 1979), the Governor is pleased hereby to exempt, with
effect from the 1st April, 1981, the following class of persons from
levy of tax under the said Act:
Class exempted
Salaried or wage-earning physically
handicapped persons or physically handicapped persons who are not liable to pay
Income–tax under the Income-tax Act, 1961 (43 of 1961).
Provided that the persons claiming the benefit of
this notification shall furnish a medical certificate in the form appended to
this notification obtainable from S.D.M.O./ D.M.O., if such persons resides in
a district other than Kolkata and from a qualified surgeon attached to a
Government Hospital if resides in Kolkata.
Explanation –
For the purposes of the notification, the expression “physically
handicapped persons” shall mean persons who are having permanent physical
disability on account of injury, disease or congenital deformity or deprivation
of any limbwhich has the effect of reducing substantially their capacity to
engage in employments, professions, trades or callings shall include –
a)
the blind who are suffering from the following
conditions:- a
i)
total absence of sight, or
ii)
visual acuity not exceeding 3/60 or 10/200 (Snellen) in
the better eye with correcting lenses;
b)
the deaf whose sense of hearing is fully non-functional
for the ordinary purpose of life;
c)
the dumb who are suffering from aphasia (complete loss
of speech but sense of hearing normal) or whose speech is not clear and/or
normal;
d)
the deaf and dumb whose sense of hearing is fully
non-functional for the ordinary purpose of life and who are suffering from
complete loss of speech or whose speech is not clear and/or normal; and
e)
the orthopaedically handicapped who have any disability
of the bones, joints or muscles leading to substantial restriction of movement
of any limbs.
Form of Certificate
[Vide
Finance (taxation) Department notification no. 941-F.T. dated 7.3.1981]
This
is to certify that I have examined *Shri/Smt……………………………..(name)
of…………………………………………(address) and am satisfied that he/ she
is a physically handicapped person –
*(a) having permanent physical
disability on account of *injury/disease/congenial deformity/
deprivation of ………………………. ...(Name of
limb) which has the effect of reducing
substantially *his/her capacity to
engage in employment/profession/trade/calling; *and
*(b) being blind, suffering from
the following conditions:-
i)
total absence of sight;
ii)
visual acuity not exceeding 3/60 or 10/200 (Snellen) in
the better eye with correcting lenses;* and
*(c) being deaf, whose sense of
hearing is fully non functional for the ordinary purpose of life;
*(d) being dumb who are suffering
from aphasia (complete loss of speech but sense of hearing
normal) or whose speech is not clear
and/or normal; and
*(e) being deaf and dumb whose sense
of hearing is fully non-functional for the ordinary purpose
of life and who are suffering from
complete loss of speech or whose speech is not clear and /
or normal; and
*(f) being orthopaedically
handicapped, who has permanent disability of the *bones / joints /
muscles leading to substantial
restriction of movement of any limbs.
Seal Signature……………………
Date…………….. Designation…………………
*Strike out which ever is not applicable.
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1.9.05 click on down arrow just placed on right side of 01/09/2005
Exemption of P.Tax for handicapped -Revenue
