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State of West Bengal - Act

The West Bengal Rural Employment And Production Act, 1976

WEST BENGAL
India

The West Bengal Rural Employment And Production Act, 1976

Act 14 of 1976

Published on 1 April 1976
Commenced on 1 April 1976
[This is the version of this document from 1 April 1976.]
[Note: The original publication document is not available and this content could not be verified.]

The West Bengal Rural Employment And Production Act, 1976West Bengal Act 14 of 1976[1st April, 1976.]Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, dated the 1st April, 1976.An Act to provide for additional resources for promotion of employment in rural areas and for implementing rural production programme.Whereas it is expedient to provide for additional resources for promotion of employment in rural areas and for implementing rural production programme;It is hereby enacted as follows :-

1. Short title.

- This Act may be called the West Bengal Rural Employment and Production Act, 1976.

2. Definitions.

- In this Act, unless the context otherwise requires, -

(1)[ "annual value of coal-bearing land", in relation to a financial year, means one-half of the value of coal, produced from such coal-bearing land during the two years immediately preceding that financial year, the value of coal being that as could have been fetched by the entire production of coal during the said two immediately preceding years, had the owner of such coal-bearing land sold such coal at the price or prices excluding the amount of tax, cess, fee, duty, royalty, crushing charge, washing charge, transport charge or any other amount as may be prescribed, that prevailed on the date immediately preceding the first day of that financial year.] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]]Explanation. - Where different prices are prevailing on the date immediately preceding the first date of that financial year for different grades or qualities of coal, the value of coal of each grade or quality produced during the two years immediately preceding, that financial year shall be determined accordingly;

(1a)[ "coal-bearing land" means holding or holdings of land having one or more seams of coal comprising the area of a coal mine;] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]]

(1b)[ "despatched", for a financial year, shall, in relation to a mineral-bearing land (other than coal-bearing land) or a quarry, mean one-half, the quantity of minerals, or materials, despatched during two years immediately preceding that financial year from such mineral-bearing land or quarry;] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]]

(1c)[ "development value" means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880.] [[Clauses (1), (1a), (1b) and (1c) Substituted for former clause (1) by W.B. Act 2 of 1992. Former clause (1) was as under :-'(1) 'development value' means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;'.]]

(2)"prescribed" means prescribed by rules made under this Act;

(3)"proceeds or tax" means -

(a)the proceeds of "surcharge on land revenue" levied under section 3, and

(b)the proceeds of "rural employment cess" levied under section 4,

(4)[ "year" means a financial year as defined in clause (15) of section 3 of the Bengal General Clauses Act, 1899.] [Clause (4) inserted by W.B. Act 2 of 1992.]

3. Surcharge on land revenue.

(1)On and from the commencement of this Act, a surcharge on land revenue shall be levied and collected annually at the rate of thirty per cent, of the revenue payable under section 23B of the West Bengal Land Reforms Act, 1955 in respect of the holding or holdings situated in an irrigated area and fifteen per cent, of such revenue payable in respect of the holding or holdings situated in a non-irrigated area.

(2)The provisions of the West Bengal Land Reforms Act, 1955, shall, as far as possible, apply to the assessment, levy and collection of the surcharge.

4. Rural employment cess.

(1)On and from the commencement of this Act, all immovable properties on which road and public work cesses [are assessed to be assessed] [Words substituted for the words 'are assessed' by W.B. Act 9 of 1981.] according to the provisions of the Cess Act, 1880, shall be liable to the payment of rural employment cess:Provided that no raiyat who is exempted from paying revenue in respect of his holding under clause (a) of sub-section (1) of section 23B of the West Bengal Land Reforms Act, 1955, shall be liable to pay rural employment cess.

(2)[ The rural employment cess shall be levied annually -

(a)in respect of land, except when a cess is leviable and payable under clause (b) or clause (c) or sub-section (2A), at the rate of six paise on each rupee of development value thereof;

(b)in respect of a coal-bearing land, at the rate of [twenty per centum] of the annual value of coal-bearing land as defined in clause (1) of section 3;

(c)in respect of a mineral-bearing land (other than coal-bearing land) or quarry, at the rate of fifty paise on each tonne of minerals (other than coal) or materials despatched therefrom:

Provided that when in the coal-bearing land referred to in clause (b), there is no production of coal for more than two consecutive years, such land shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a):Provided further that where no despatch of minerals or materials is made during a period of more than consecutive years from the mineral-bearing land or quarry as referred to in clause (c), such land or quarry shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a).] [[Sub-Section (2) Substituted by W.B. Act 2 of 1992, which was earlier as under :-'(2) The rural employment cess shall be levied annually -

(a)in respect of lands, other than a tea estate, at the rate of six paise on each rupee of development value thereof;

* * * * * *

(b)in respect of coal mines, at such rates, not exceeding twenty-five per centum of the value of coal, as the State Government may, by notification in the Official Gazette, determine in this behalf on the despatches therefrom.

Explanation. - For the purpose of clause (b), the expression 'value of coal' shall mean -

(i)in the case of despatches of coal as a result of sale thereof, the prices charged by the owner of a coal mine for such coal, but excluding any sum separately charged as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed, or

(ii)in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such coal if they were despatched as a result of sale thereof, but excluding any sum separately chargeable as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed:

Provided that if more than one price is chargeable for the same variety of coal, the maximum price chargeable for that variety of coal shall be taken as the basis of valuation for the purpose of this item.'.]]

(2A)[ The rural employment cess shall be levied annually on a tea estate at the rate of [eight paise] [Sub-Section (2A) inserted by W.B. Act 20 of 1989.] for each kilogram of green tea leaves produced in such estate.]Explanation. - For the purposes of this sub-section, sub-section (3) and section 4B, -

(i)"green tea leaves" shall mean the plucked and unprocessed green leaves of the plant Camelia Sinensis (L) O. Kunize;

(ii)"tea estate" shall mean any land used or intended to be used for growing plant Camelia Sinensis (L) O. Kuntze and producing green tea leaves from such plant, and shall include land comprised in a factory or workshop of producing any variety of the product known commercially as "tea" made from the leaves of such plant and for housing the persons employed in the tea estate and other lands for purposes ancillary to the growing of such plant and producing green tea leaves from such plant.

(3)[ Notwithstanding anything contained in the Cess Act, 1880,] [Sub-Section (3) inserted by W.B. Act 9 of 1981.] -

(a)[ the rural employment cess payable under sub-section (2A) shall be paid by the owner of a tea estate in such manner, for such period and by such date as may be prescribed;] [[Clause (a) Substituted by W.B. Act 20 of 1989 which was earlier as under :-

'(a) the rural employment cess payable under sub-section (1) in respect of a tea estate referred to in clause (aa) of sub-section (2) shall be paid by an owner of a tea estate in such manner, for such period and by such date as may be prescribed and shall be levied by such authority (hereinafter referred to as the prescribed authority) in such manner as may be prescribed;'.]]

(b)every owner of a tea estate shall get himself registered with the prescribed authority in the manner prescribed;

(c)every owner of a tea estate shall file [a return showing the amount of rural employment cess payable by him in such form, for such period and by such date] [Words Substituted for the words 'such return' by W.B. Act 5 of 1982.] as may be prescribed;

(cc)[ every owner of a tea estate shall be liable to pay, by way of penalty in default of payment of the rural employment cess payable by him under clause (a) or filing without any reasonable cause the return under clause (c) for any period by the prescribed date, an amount, not exceeding the amount of such cess payable for such period as may be levied by the prescribed authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:] [Clause (cc) inserted by W.B. Act 5 of 1982.]

Provided that the prescribed authority shall give the owner of the tea estate an opportunity of being heard before imposition of such penalty:[Provided further that if interest is payable by the owner of a tea estate under clause (g1) or clause (g2) for failure to make full payment of rural employment cess in respect of any period,] [Proviso inserted by W.B. Act 8 of 1990.] -

(i)no penalty under this clause for default of payment of the rural, employment cess under clause (a) shall be imposed upon him, and

(ii)the penalty under this clause for default in filing without reasonable cause the return under clause (c) for such period by the prescribed date shall not exceed five lakh rupees for each such return or ten per centum of the amount of rural employment cess assessed (not excluding any amount paid) under clause (d) by the prescribed authority for such period, whichever is less;

(d)the rural employment cess [payable under sub-section (2A)] [Words, figure, letter and brackets Substituted for the words, letters, figure and brackets 'under clause (aa) of sub-section (2)' by W.B. Act 20 of 1989.] shall be assessed by the prescribed authority in manner prescribed and, if the return furnished under clause (c) [is not accepted,] [Words Substituted for the words 'are not accepted,' by W.B. Act 5 of 1982.] the owner of a tea estate shall be given a reasonable opportunity of being heard before making such assessment;

(e)appeal, revision and review, as the case may be, from an order of assessment or other orders relating to rural employment cess [payable under sub-section (2A)] [Words, figure, letter and brackets Substituted for the words, letters, figure and brackets 'under clause (aa) of sub-section (2)' by W.B. Act 20 of 1989.] shall lie to such authority and in such manner as may be prescribed;

(f)recovery of cess assessed under clause (d) or refund of any amount of such cess found to have been paid in excess after assessment shall be made in the manner prescribed:

[Provided that the prescribed authority may proceed to recover any unpaid amount of rural employment cess assessed as if it were an arrear of land revenue and may, for that purpose, toward a certificate to such authority and in such manner as may be prescribed;] [Proviso inserted by W.B. Act 8 of 1990.]

(g)every, owner of a tea estate shall be liable to pay by way of penalty an amount, not exceeding the amount of cess [assessed under clause (d) and remaining unpaid,] [Words, letter and brackets Substituted for the words, letters, figure and brackets 'leviable under clause (aa) of sub-section (2) for any period,' by W.B. Act 5 of 1982.] for default in payment of such cess [without reasonable cause] [Words Substituted for the words 'for such period without reasonable cause by such date as may be prescribed.' by W.B. Act 5 of 1982.]. The penalty shall be imposed by the prescribed authority in manner prescribed:

[Provided that no penalty under this clause shall be imposed in respect of an assessment of rural employment cess for which interest is payable under clause (g3) and clause (g6);] [Proviso inserted by W.B. Act 8 of 1990.]

(g1)[ where an owner of a tea estate files a return referred to in clause (c) in respect of any period by the prescribed date or thereafter, but fails to make full payment of rural employment cess payable in respect of such period by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of such cess or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the amount of rural employment cess payable by him according to such return as remains unpaid at the end of each such month of default:

Provided that where after an assessment is made under clause (d) in respect of any period, it is found that the amount of rural employment cess assessed (not excluding any amount paid) for such period exceeds the amount paid by such owner under clause (a) for such period by more than ten per centum of such amount of rural employment cess paid, the owner of the tea estate shall pay a simple interest at the rate of [one per centum] [Words substituted for the words 'two per centum' by W.B. Act 4 of 2005.] for each English calendar month of default from the first day of such month next following the date prescribed for filing of the return for such period up to the month prior to the month of such assessment, upon the amount of rural employment cess assessed as due;]

(g2)[ where an owner of a tea estate fails to furnish a return referred to in clause (c) in respect of any period by the prescribed date or thereafter before the assessment under clause (d) in respect of such period and, on such assessment, full amount of rural employment cess payable for such period is found not to have been paid by him by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of rural employment cess for such period or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the rural employment cess payable by him according to such assessment as remains unpaid at the end of each such month of default;]

(g3)[ where an owner of a tea estate fails to make payment of any rural employment cess payable after assessment under clause (d) by the date specified in the notice of demand issued in this behalf, he shall pay a simple interest at the rate of [one per centum] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the last date for payment specified in such notice up to the month preceding the month of full payment of such cess or of forwarding of the certificate to the prescribed authority for recovery of the rural employment cess under clause (f), whichever is earlier, upon so much of the amount of rural employment cess payable by him according to such notice as remains unpaid at the end of each such month of default;]

(g4)[ where as a result of an order passed on an appeal, revision or review under clause (e), the amount of rural employment cess payable is modified, the interest payable under clause (g3) shall be determined or redetermined on the basis of such modified amount and the excess interest paid, if any, shall be refunded;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g5)[ the prescribed authority shall, in the prescribed manner, pay a simple interest at the rate of [one per centum] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.] for each English calendar month of delay in making refund to an owner of tea estate of the amount of rural employment cess paid in excess, when such excess payment arises out of an order passed on an appeal, revision or review under clause (e) after the date of coming into force of section 9 of the West Bengal Taxation Laws (Second Amendment) Act, 1990, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made under clause (f), upon the amount of rural employment cess refundable to him according to such order;]

(g6)[ interest under clause (g1) or clause (g2) shall be payable in respect of returns, the prescribed dates for furnishing of which under clause (c) are the dates subsequent to, and interest under clause (g3) shall be payable in respect of assessments for which the notices of demand of rural employment cess assessed under clause (d) are issued after the date of coming into force of section 9 of the West Bengal Taxation Laws (Second Amendment) Act, 1990;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g7)[ in calculating the interest payable under clause (g1), clause (g2), clause (g3) or clause (g5), the amount of rural employment cess in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to one hundred rupees and, if such pan is less than fifty rupees, it shall be ignored;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g8)[ where an owner of a tea estate is liable to pay interest under clause (g1), clause (g2) or clause (g3), he shall pay such interest, in such manner and by such date or dates as may be prescribed;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g9)[ where the prescribed authority is satisfied that an owner of a tea estate is liable to pay interest under clause (g1), clause (g2) or clause (g3), he shall, in such manner as may be prescribed, determine the amount of interest payable by such owner; and if, on such determination, any amount or additional amount becomes payable by such owner or any excess amount becomes refundable to such owner, the prescribed authority shall issue a notice, in the prescribed manner, to such owner directing him to pay such amount or additional amount or informing him of the amount of excess payment, as the case may be;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g10)[ where there is an apparent mistake in the determination of interest under clause (g9), the prescribed authority may, on his own motion within four years, or upon application made by an owner of a tea estate within six months, from the date of such determination, rectify the amount of interest payable by such owner and issue a fresh notice in the prescribed manner;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g11)[ recovery of any amount of interest determined or redetermined under clause (g4), clause (g9) or clause (g10), or refund of any amount of interest found to have been paid in excess under any such clause shall be made in the manner prescribed: [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

Provided that the prescribed authority may proceed to recover any unpaid amount of interest determined or redetermined as if it were an arrear of land revenue and may, for that purpose, forward a certificate to such authority and in such manner as may be prescribed;]

(g12)[ the State Government may by rules prescribe that no interest shall be payable or interest shall be payable at such rate, lower than that specified under clause (g1), clause (g2) or clause (g3), in respect of such period or in such cases or under such circumstances and subject to such conditions, if any, as may be provided therein;] [Clauses (g1) to (g12) inserted by W.B. Act 8 of 1990.]

(g13)[ where an owner of a tea estate, who is liable to pay interest under clause (g3), makes - [Clause (g13) inserted by W.B. Act 4 of 1998.]

(i)full payment of cess assessed under clause (d) in respect of the years commencing on the first day of April, 1981 and ending on the thirty-first day of March, 1995 or part thereof, as the case may be, and

(ii)full payment of interest payable in accordance with the direction of the Supreme Court of India contained in its judgement delivered on the twenty-fifth day of November, 1994 in the case of Goodricke Group Limited and Others vs. State of West Bengal and Others and also in the matter of similar other cases,

within the 31st day of March, 1999, the interest payable under clause (g3) for the period as aforesaid by such owner, accrued up to the thirty-first day of March, 1999 or the date of actual payment of such dues, whichever is earlier, shall, notwithstanding anything to the contrary contained in this section or elsewhere in this Act, be waived to the extent of fifty per centum of the total amount of such interest payable by such owner for such period:Provided that there shall be no waiver of such interest payable for such period under clause (g3), if such owner of a tea estate fails to make payment of any part of cess referred to in sub-clause (i), and any part of interest referred to in sub-clause (ii), within the date so specified;]

(gg)[ if the owner of a tea estate fails without reasonable cause to get himself registered under clause (b), he shall be punishable with simple imprisonment for a term which may extend to one year or with fine of one thousand rupees or with both, and in the case of a continuing offence with a further fine which may extend to one hundred rupees for every day during which such offence continues after first conviction: [Clause (gg) inserted by W.B. Act 5 of 1982.]

Provided that no Court shall take cognizance of any offence punishable under this clause except with the previous sanction of the prescribed authority, and no Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try such offence;]

(h)the State Government or the prescribed authority may appoint persons to assist the prescribed authority;

(hh)[ every owner of a tea estate shall keep a true and up to date accounts of green tea leaves produced in a tea estate and maintain such other documents, records or registers as may be prescribed;] [Clasue (hh) inserted by W.B. Act 20 of 1989.]

(i)any powers, duties or functions of the prescribed authority may be delegated to any person appointed under clause (h) in such manner as may be prescribed.

[* * * * * * * * * *] [['Explanation I' omitted by W.B. Act 20 of 1989, which was as under:'Explanation I. - For the purpose of this section, 'tea estate' means any land used or intended to be used for growing tea and shall include land comprised in factory, workshop and housing for persons employed in the tea estate and other lands for purposes ancillary to the growing of tea.'.]][Explanation II. - For the purposes of this section and section 4B, "owner" shall, with reference to a tea estate, the possession of which has been transferred by lease, mortgage or otherwise, mean the transferee so long as his right to possession subsists.] [['Explanation II' Substituted by W.B. Act 20 of 1989 which was earlier as under :-'Explanation II. - 'Owner' with reference to a tea estate, the possession of which was been transferred by lease, mortgage or otherwise means the transferee so long as his right to possession subsists.'.]]

(4)[ The State Government may, if it considers necessary so to do, by notification in the Official Gazette, exempt form payment of the rural employment cess such categories of tea estate producing green tea leaves not exceeding 250000 kilograms and located in such area as may be specified in such notification.] [[Sub-section (4) first inserted by W.B. Act 9 of 1981, then Substituted by W.B. 20 of 1989, which was earlier as under :-'(4) The State Government may, if it considers necessary so to do, by notification in the Official Gazette, exempt such categories of despatches or such percentage of despatches from the liability to pay the whole or any part of the rural employment cess, or reduce the rate of the rural employment cess payable thereon, under clause (aa) of sub-section (2), on such terms and conditions as may be specified in the notification:Provided that the State Government may, at any time, add to, amend, vary or rescind any such notification.]]

(5)[ Notwithstanding anything contained in this Act, the State Government may, if it considers necessary so to do in public interest, by notification, exempt a tea estate form payment of rural employment cess for such period and subject to such conditions, as may be specified in such notification.] [Sub-section (5) inserted by W.B. Act 6 of 2004.]

4A. [ Levy, recovery, etc., of cess in respect of coal mines.] [Section 4A inserted by W.B. Act 5 of 1982.] - Notwithstanding anything contained in the Cess Act, 1880, -

(a)[ the rural employment cess payable for a year under sub-section (1) of section 4 in respect of a coal-bearing land referred to in clause (b) of sub-section (2) of that section shall be paid by the owner of such coal-bearing land in such manner, at such intervals and by such dates as may be prescribed;] [[Clause (a) Substituted by W.B. Act 2 of 1992, which was earlier as under :-

'(a) on and from the 15th day of April, 1982, the rural employment cess payable under sub-section (1) of section 4 in respect of coal from such coal mines referred to in clause (b) of sub-section (2) of that section on despatches of coal mines shall be paid by the owner of the coal mine in such manner, for such period and by such date as may be prescribed, and shall be levied by such authority as may be notified by the State Government in this behalf in the Official Gazette in such manner as may be prescribed (hereinafter referred to as the notified authority);']]

(b)[ every owner of a coal-bearing land shall furnish a declaration relating to a year showing the amount of rural employment cess payable by him under clause (a) in such form and by such date as may be prescribed and to such authority as may be notified by the State Government in this behalf in the Official Gazette (hereinafter referred to as the notified authority);] [[Clause (b) Substituted by W.B. Act 2 of 1992, which was earlier us under:

'(b) every owner of a coal mine shall file return showing the amount of rural employment cess payable by him under clause (a) in such form, for such period and by such date as may be prescribed:Provided that the amount of rural employment cess payable by the owner of a coal mine for any period under clause (a) shall be paid by him before he files a return in respect of such period under this clause;'.]]

(c)every owner of a [coal-bearing land] [Words Substituted for the words 'coal mine' by W.B. Act 2 of 1992.] shall be liable to pay, by way of penalty in default of payment of the rural employment cess payable by him under clause (a) or filing without any reasonable cause the [declaration] [Word Substituted for the word 'return' by W.B. Act 2 of 1992.] under clause (b) for any [year] [Word Substituted for the word 'period' by W.B. Act 2 of 1992.] by the prescribed date, an amount, not exceeding the amount of such cess payable for such [year] [Word Substituted for the word 'period' by W.B. Act 2 of 1992.] as may be levied by the notified authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:

Provided that the notified authority shall give the owner of a [coal-bearing land] [Words Substituted for the words 'coal mine' by W.B. Act 2 of 1992.] an opportunity of being heard before imposition of such penalty:[Provided further that if interest is payable by the owner of a [coal-bearing land] [Proviso inserted by W.B. Act 1 of 1986.] under clause (ga) or clause (gb) for failure to make full payment of rural employment cess in respect of any [year] [Word Substituted for the word 'period' by W.B. Act 2 of 1992.],] -

(i)no penalty under this clause for default of payment of the rural employment cess under clause (a) shall be imposed upon him, and

(ii)the penalty under this clause for default in filing without reasonable cause the [declaration] [Word substituted for the word 'return' by W.B. Act 2 of 1992.] under clause (b) for such period by the prescribed date shall not exceed five lakh rupees for each such [declaration] [Word Substituted for the word 'return' by W.B. Act 2 of 1992.] or ten per centum of the amount of rural employment cess assessed (not excluding any amount paid) under clause (d) by the notified authority for such [year] [Word substituted for the word 'period' by W.B. Act 2 of 1992.], whichever is less;

(d)[ the rural employment cess under clause (b) of sub-section (2) of section 4 shall be assessed by the notified authority in the manner prescribed, and if the declaration under clause (b) is not accepted, the owner of the coal-bearing land shall be given a reasonable opportunity of being heard before making such assessment;] [[Clause (d) Substituted by W.B. Act 2 of 1992 which was earlier as under :-

'(d) the rural, employment cess under clause (b) of sub-section (2) of section 4 on despatches of coal on and from the 15th day of April, 1982, shall be assessed by the notified authority in the manner prescribed, and if the return under clause (b) is not accepted, the owner of the coal mine shall be given a reasonable opportunity of being heard before making such assessment;'.]]

(e)an appeal, revision or review, as the case may be, from an order of assessment or any other order passed under this section shall lie to such authority, on such conditions and in such manner as may be prescribed;

(f)recovery of the rural employment cess assessed under clause (d) or refund of any amount of such cess found to have been paid in excess after assessment shall be made in the manner prescribed:

[Provided that the notified authority may proceed to recover any unpaid amount of rural employment cess assessed as if it were an arrear of land revenue and may, for that purpose, forward a certificate to such authority and in such manner as may be prescribed;] [Proviso inserted by W.B. Act 1 of 1986.]

(g)every owner [coal-bearing land] [Words Substituted for the words 'coal mine' by W.B. Act 2 of 1992.] shall be liable to pay, by way of penalty in default, without reasonable cause, of payment of the rural employment cess assessed under clause (d) by the date specified in the notice of demand issued in this behalf, an amount not exceeding the amount of such cess so remaining unpaid, and such penalty may be imposed by the notified authority in the manner prescribed:

Provided that the notified authority shall give the owner of a [coal-bearing land] [Words Substituted for the words 'coal mine' by W.B. Act 2 of 1992.] an opportunity of being heard before imposition of such penalty:[Provided further that no penalty under this clause shall be imposed in respect of an assessment of rural employment cess for which interest is payable under clause (gc) and clause (gf);] [Proviso inserted by W.B. Act 1 of 1986.]

(ga)[ where an owner of a coal-bearing land furnishes a declaration referred to in clause (b) in respect of any year by the prescribed date or thereafter, but fails to make full payment of rural employment cess payable in respect of such period by such date as may be prescribed under clause (a), he shall pay a simple interest at the rate of two per centum for each English calendar month of default in payment under clause (a) from the first day of such month next following the prescribed date up to the month preceding the month of full payment of such cess or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the amount of rural employment cess payable by him according to clause (a) as remains unpaid at the end of each such month of default;] [[Clauses (ga) to (gh) first inserted by W.B. Act 1 of 1986, then Substituted by W.B. Act 2 of 1992. Previous clause (g1) was as under :-

'(ga) where an owner of a coal mine files a return referred to in clause (b) in respect of any period by the prescribed date or thereafter, by fails to make full payment of rural employment cess payable in respect of such period by such prescribed date, he shall pay a simple interest at the rate or two per centum for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of such cess or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the amount of rural employment cess payable by him according to such return as remains unpaid at the commencement of each such month:Provided that where after an assessment is made under clause (d) in respect of any period, it is found that the amount of rural employment cess assessed (not excluding any amount paid) for such period exceeds the amount paid by such owner under clause (a) for such period by more than ten per centum of such amount of rural employment cess paid, the owner of the coal mine shall pay a simple interest at the rate of two per centum for each English calendar month from the first day of such month next following the date prescribed for filing of the last return for such period up to the month prior to the month of such assessment, upon the amount of rural employment cess assessed as due;.']]

(gb)[ where an owner of a coal-bearing land fails to furnish a declaration referred to in clause (b) in respect of any year by the prescribed date or thereafter before the assessment under clause (d) in respect of such year and, on such assessment, full amount of rural employment cess payable for such year is found not to have been paid in the manner and by the date prescribed under clause (a), he shall pay a simple interest at the rate of two per centum for each English calendar month of default in payment under clause (a) from the first day of the month next following the prescribed date for such payment up to the month preceding the month of full payment of rural employment cess under clause (a) or up to the month prior to the month of such assessment under clause (d), whichever is earlier, upon so much of the amount of rural employment cess payable by him according to clause (a) as remains unpaid at the end of each such month of default: [[Clause (ga) to (g1) first inserted by W.B. Act 1 of 1986, then Substituted by W.B. Act 2 of 1992. Previous clause (gb) was as under :-

'(gb) where an owner of a coal mine fails to furnish a return referred to in clause (b) in respect of any period by the prescribed date or thereafter before the assessment under clause (d) in respect of such period and, on such assessment, full amount of rural employment cess payable for such period is found not to have been paid by him by such prescribed date, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of the month next following the prescribed date up to the month preceding the month of full payment of rural employment cess for such period or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the rural employment cess payable by him according to such assessment as remains unpaid at the commencement of such month:Provided that where an assessment under clause (d) is made for more than one return period and such assessment does not show separately the rural employment cess payable for the period in respect of which interest is payable under this clause, the notified authority shall estimate the rural employment cess payable for such period on the basis of such assessment after giving the owner an opportunity of being heard;'.]]Provided that where the rural employment cess payable under clause (a) is not paid in the manner prescribed under that clause by the owner of a coal-bearing land, the notified authority shall, while making the assessment under clause (d) in respect of a year apportion on the basis of such assessment the rural employment cess payable in accordance with clause (a);]

(gc)[ where an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] fails to make payment of any rural employment cess payable after assessment under clause (d) by the date specified in the notice of demand issued in this behalf, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of the month next following the last date for payment specified in such notice up to the month preceding the month of full payment of such cess or of forwarding of the certificate to the prescribed authority for recovery of the rural employment cess under the proviso to clause (f), whichever is earlier, upon so much of the amount of rural employment cess payable by him according to such notice as remains unpaid at the commencement of each such month;]

(gd)[ whereas a result of an order passed on an appeal, revision or review under clause (e), the amount of rural employment cess payable is reduced, the interest payable under clause (gc) shall be determined or redetermined on the basis of such reduced amount and the excess interest paid, if any, shall be refunded;] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.]

(ge)[ the notified authority shall, in the prescribed manner, pay a simple interest at the rate of two per centum for each English calendar month of delay in making refund to an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] of the amount of rural employment cess paid in excess, when such excess payment arises out of an order passed, on an appeal, revision or review under clause (c), alter the date of coming into force of section 8 of the West Bengal Taxation Laws (Amendment) Act, 1986, from the first day of the month next following the expiry of three months from the date of such order up to the month preceding the month in which the refund is made under clause (f), upon the amount of rural employment cess refundable to him according to such order;]

(gf)[ interest under clause (ga) or clause (gb) shall be payable in respect of payment of rural employment cess which falls due on any day after the 30th day of April, 1992, and interest under clause (gc) shall be payable in respect of assessments for which notices of demand of rural employment cess under clause (d) are issued on or after the date of commencement of the West Bengal Taxation Laws (Amendment) Act, 1992:] [[Clauses (ga) to (gl) first inserted by W.B. Act 1 of 1986, then Substituted by W.B. Act 2 of 1992. Previous clause (gf) was as under:

'(gf) interest under clause (ga) or clause (gb) shall be payable in respect of return, the prescribed dates for furnishing of which under clause (b) are the dates subsequent to, and interest under clause (gc) shall be payable in respect of assessments for which the notices of demand of rural employment cess assessed under clause (d) are issued after the date of coming into force of section 8 of the West Bengal Taxation Laws (Amendment) Act, 1986;']]Provided that interest under clause (ga) or clause (gb) in respect of any period ended on or before the 31st day of March, 1992, or interest under clause (gc) in respect of assessments for which notices of demand of rural employment cess under clause (d) are issued before the date of commencement of the West Bengal Taxation Laws (Amendment) Act, 1992, shall continue to be payable in accordance with the provisions of this Act as they stood before the coming into force of the said Act as if the said Act had not come into force;

(gg)[ in calculating the interest payable under clause (ga), clause (gb) or clause (gc), the amount of rural employment cess in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, where such amount contains a part of one hundred rupees, then, if such part is fifty rupees or more, it shall be increased to one hundred rupees and if such part is less than fifty rupees, it shall be ignored;] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.]

(gh)[ where an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] is liable to pay interest under clause (ga), clause (gb) or clause (gc), he shall pay such interest in such manner and by such date or dates as may be prescribed;]

(gi)[ where the notified authority is satisfied that an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] is liable to pay interest under clause (ga), clause (gb) or clause (gc), he shall, in such manner as may be prescribed, determine the amount of interest payable by such owner; and if, on such determination, any additional amount becomes payable by such owner or any excess amount becomes refundable to such owner, the notified authority shall issue a notice, in the prescribed manner, to such owner directing him to pay such additional amount or informing him of the amount of excess payment, as the case may be;]

(gj)[ where there is an apparent mistake in the determination of interest under clause (gi), the notified authority may, on his own motion within four years, or upon application made by an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] within six months, from the date of such determination, rectify the amount of interest payable by such owner and issue a fresh notice in the prescribed manner;]

(gk)[ recovery of any amount of interest determined or redetermined under clause (gd), clause (gi) or clause (gj) or refund of any amount of interest found to have been paid in excess under any such clause shall be made in the manner prescribed: [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.]

Provided that the notified authority may proceed to recovery unpaid amount of interest determined or redetermined as if it were an arrear of land revenue and may, for the purpose, forward a certificate to such authority and in such manner as may be prescribed;]

(gl)[ the State Government may by rules prescribe that no interest shall be payable, or interest shall be payable at such rete, lower than that specified under clause (ga), clause (gb) or clause (gc), in respect of such period or in such cases or under such circumstances and subject to such conditions, if any, as may be provided therein;] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.]

(h)the State Government or the notified authority may appoint persons to assist the notified authority;

(i)any powers, duties or functions of the notified authority may be delegated to any person appointed under clause (h) in such manner as may be prescribed.

4AA. [ Special mode of recovery.] [Section 4AA inserted by W.B. Act 4 of 1992.] - (1) Notwithstanding the issue of a requisition under the proviso to clause (f) of sub-section (3) of section 4 or under the proviso to clause (f) of section 4A for realisation of cess, penalty or interest as arrears of land revenue, the prescribed authority or the notified authority, as the case may be, may, at any time or from time to time by notice in the prescribed form, require any person from whom money is due or may become due to the owner referred to in sub-section (3) of section or section 4A, as the case may be, or any person who holds or may subsequently hold money for or on account of such owner, to deposit into a Government Treasury or the Reserve Bank of India under the appropriate head of account either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by such owner in respect of the arrears or the whole of the money when it is equal to or less than the amount due.

(2)A notice under this section may be issued to any person who holds or may subsequently hold any money for or on account of the owner jointly with any other person and, for the purposes of owner jointly with any other person and, for the purposes of this section, the shares of the joint-holders in such account shall be presumed, until the contrary is proved, to be equal.

(3)A copy of the notice shall be forwarded to the owner at his last address known to the prescribed authority or the notified authority, as the case may be, and, in the case of the joint account, to all the joint-holders at their last addresses known to the said authority.

(4)Save as otherwise provided in this section every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post-office, banking company or insurer, it shall not be necessary for any pass book deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.

(5)Any claim with respect to any property in relation to which a notice under this section has been issued, arising after the date of the notice, shall be void as against any demand contained in the notice.

(6)Where a person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority or the notified authority, as the case may be, that the sum demanded or part thereof is not due to the owner or that he does not hold any money for or on account of the owner or that the money demanded or any part thereof is not likely to be due to the owner or be held for or an account of the owner, then, nothing contained in this section shall be deemed to require such person to deposit any such sum or part thereof, as the case may be.

(7)The prescribed authority or the notified authority, as the case may be, may, at any time or from time to time, amend or revoke any notice issued under this section or extend the time for making any payment in pursuance of such notice.

(8)The Treasury or the Bank shall grant a receipt for any amount paid in compliance with a notice issued under this section, and the person so saving shall be fully discharged from his liability to the owner to the extent of the amount so paid.

(9)Any person discharging any liability to the owner after receipt of a notice under this section shall be personally liable to the prescribed authority or the notified authority, as the case may be, to the extent or his own liability to the owner so discharged or to the extent of the owner's liability for any sum due under this Act, whichever is less.

(10)If the person to whom a notice under this section is sent fails to make payment in pursuance thereof, he shall be deemed to be an owner in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear due from him and the notice shall have the same effect as attachment of a debt.

(11)The prescribed authority or the notified authority, as the case may be, may apply to the Court in whose custody there is money belonging to the owner for payment to him of the entire amount of such money, or, if it is more than the tax due, an amount sufficient to discharge the tax:Provided that any dues or property exempt from attachment in execution of a decree of a Civil Court under section 60 of the Code of Civil Procedure, 1908 shall be exempt from any requisition made under this section.

4B. [ Validation and exemption.] [Section 4B inserted by W.B. Act 20 of 1989.] - Where any sum has been paid by, or collected from any owner of a tea estate during the period commencing on the 1st day of April, 1981 and ending on the day immediately preceding the date of coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989 as rural employment cess in respect of any period prior to the coming into force of the said Act, such portion of the said sum as may become payable in accordance with the provisions of this Act after the coming into force of the said Act shall, notwithstanding any judgement, decree or order of any court, be deemed to have been validity levied, paid or collected under this Act, and where after assessment or fresh assessment any portion of such sum is found to have been levied, paid or collected in excess of the rural employment cess payable for the said period shall be refunded to such owner in accordance with the provisions of this Act and the rules made thereunder.

(2)Where any assessment is purported to have been made, or any order is purported to have been passed on appeal, revision or review, by any authority, or any appeal or application for revision or review has been made before such authority under this Act, or any order has been passed by a court or where any sum has been paid or collected as rural employment cess, before the coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989, in respect of any period prior to the coming into force of the said Act, assessment or fresh assessment shall, notwithstanding such order on appeal, revision or review, or the pendency of such appeal or application for revision or review, or any order passed by a Court, be made in accordance with the provisions of this Act within four years from the date of coming into force of the said Act.

(3)Notwithstanding anything contained in this Act, any default by an owner of a tea estate to make payment of the rural employment cess or to apply for registration or to file return in accordance with the provisions of this Act after the coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989 in respect of any period prior to the coming into force of the said Act shall not be deemed to be a contravention of such provisions it such owner makes payment of such rural employment cess within one month or files return within six months, as the case may be, from date of coming into force of the said Act.

(4)The amount of the rural employment cess payable by any owner of a tea estate under sub-section (2A) of section 4 of this Act in respect of any period prior to the coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989, shall, notwithstanding anything contained in this Act, be reduced by such amount of rural employment cess payable in respect of such tea estate on such quantity of green tea leaves produced therein during the said period as may be equivalent to the quantity of any tea despatched for which such owner purported to have enjoyed or would have enjoyed exemption from payment of the rural employment cess during such period, and it is hereby declared that for determining the amount of the rural employment cess to be reduced, each kilogram of tea despatched during such period shall be equivalent to four and a half kilogram of green tea leaves produced in such tea estate.

5. West Bengal Rural Employment and Production Fund.

(1)There shall be established a fund to be called the West Bengal Rural Employment and Production Fund which shall be administered in such manner as may be prescribed.

(2)The fund shall consist of -

(a)all proceeds of tax,

(b)any sum granted by the State Government, and

(c)any other sum received from any source whatsoever.

5A. [ Crediting of proceeds of cess, penalty and interest to West Bengal Rural Employment and Production Fund. - Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under section 4 other than clause (a) of sub-section (2) of that section, section 4A and section 4AA shall first be credited to the Consolidated Fund of West Bengal and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the West Bengal Rural Employment and Production Fund, after deducting therefrom the expenses of collection for being utilised exclusively for the purposes of the Act.] [Section 5A inserted by W.B. Act 13 of 2005.]

6. Application of the West Bengal Rural Employment and Production Fund.

- The West Bengal Rural Employment and Production Fund shall be utilised by the State Government for the implementation of such rural production programme and for promotion of such employment in the rural areas as may be prescribed.

6A. [ Offences and penalties.] [Sections 6A and 6B inserted by W.B. Act 4 of 1993.] - (1) Whoever -

(a)fails to pay the full amount of rural employment cess payable under sub-section (1) of section 4 in respect of a tea estate referred to in sub-section (2A) of that section for any period in accordance with clause (a) of sub-section (3) of that section, or(b)submits a false return, or fails without reasonable cause to furnish a return, under clause (c) of sub-section (3) of section 4, or(c)fails to make payment of interest payable under clause (g1), clause (g2) or clause (g3) of sub-section (3) of section 4, or(d)fails to pay the full amount of rural employment cess payable under sub-section (1) of section 4 in respect of a coal-bearing land referred to in clause (b) of sub-section (2) of that section for any period in accordance with clause (a) of section 4A, or(e)submits a false declaration, or fails without reasonable cause to furnish a declaration, under clause (b) of section 4A, or(f)fails to make payment of interest payable under clause (ga), clause (gb) or clause (gc) of section 4A,shall be punishable with simple imprisonment which may extend to six months or with fine or with both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence:Provided that no prosecution for an offence enumerated in this sub-section shall be instituted in respect of the same facts in respect of which a penalty has been imposed under clause (cc) or clause (g) of sub-section (3), as the case may be, of section 4.

(2)No Court shall take cognizance of any offence -

(a)under clause (a), clause (b) or clause (c) of sub-section (1), except with the previous sanction of the prescribed authority referred to in subsection (3) of section 4, or

(b)under clause (d), clause (e) or clause (f) of, sub-section (1), except with the previous sanction of the notified authority referred to in clause (b) of section 4A,

and no Court inferior to the Court of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try such offence.

(3)The offences punishable under sub-section (1) shall be cognizable and bailable.

6B. [ Liability to prosecution.] [Sections 6A and 6B inserted by W.B. Act 4 of 1993.] - (1) When an offence under clause (a), clause (b) or clause (c) of sub-section (1) of section 6A has been committed by an owner of a tea estate or an offence under clause (d), clause (e) or clause (f) of sub-section (1) of that section has been committed by an owner of a coal-bearing land, as the case may be, every person who, at the time the offence was committed, was in charge of such tea estate or coal-bearing land, as the case may be, and was responsible to such owner for the conduct of the business of such tea estate or coal-bearing land, as the case may be, as well as the owner, shall be deemed to be guilty of the offence and shall be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided under section 6A, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2)Notwithstanding anything contained in sub-section (1), where an offence under section 6A has been committed by an owner of a tea estate or coal-bearing land, as the case may be, and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer shall be deemed to be guilty or that offence and shall be liable to be proceeded against and punished accordingly.

7. Power to make rules.

(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.

(2)Without prejudice to the generality of the foregoing power such rules may provide for all or any of the matters which may be or are required to be prescribed.

(3)[ Notwithstanding the provisions contained in sub-section (2), in particular, and without prejudice to the generality of the foregoing power, such rules may also provide for the manner of payment, determination and recovery of interest [under sub-section (3) of section 4 or under section 4A, as the case may be,] [Sub-Section (3) inserted by W.B. Act 1 of 1986.] and all other matters which may be or are required to be prescribed [under those sections] [Words Substituted for the words 'under that section' by W.B. Act 8 of 1990.].]

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State of West Bengal - Act