Section 78A(gf) in The West Bengal Primary Education Act, 1973
(gf)[ interest under clause (ga) or clause (gb) shall be payable in respect of payment of education 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 assessment for which notices of demand of education 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 clause (gf) substituted by W.B. Act 2 of 1992, which was earlier as under :-
