Section 4A(b) in The West Bengal Rural Employment And Production Act, 1976
(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:
