Dear Mr.Kaushik Mondal
The need for filing returns under the Payment of Wages Act would arise only if the Payment of Wages Act is applicable to shops/establishments to which the West Bengal Shops and Establishments Act is applicable or if the shops and establishments covered by the provisions of the West Bengal Shops and Establishments Act are covered by the provisions of section 1(4) read with section 2(ii) of the Payment of Wages Act. The establishments specified in section 1(4) of the Payment of Wages Act does not include shops and establishments. Further in section 1(4) it is stated that the Payment of Wages Act is applicable to "industrial or other establishments". The definition of the term "industrial or other establishment" is given in section 2((ii) of the Payment of Wages Act. Shops and establishments are not included in this definition also. Therefore it has to be ascertained whether the Government of West Bengal, by virtue of the powers conferred on it by the provisions of section 2(h) of the Payment of Wages Act, had by notification included shops and establishments in the definition of the term "industrial establishment" as defined under section 2(ii) of the Payment of Wages Act. If this had not been done by the Government of West Bengal, then the Payment of Wages Act is not applicable to the shops and establishments to which the West Bengal Shops and Establishments Act is applicable and therefore they need not file returns under the Payment of Wages Act. Please go through the provisions of the West Bengal Shops and Establishments Act carefully. You may find that this Act contains provisions for the manner and time and mode of payment of wages. This is the case with the Tamilnadu Shops and Establishments Act. In that case those provisions relating to payment of wages have to be followed inrespect of shops and establishments and therefore in that case, you have to file the returns as required under the West Bengal Shops and Establishments Act.
With regards