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