Section 4A(ge) in The West Bengal Rural Employment And Production Act, 1976
(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;]
