Section 78B(a) in The West Bengal Primary Education Act, 1973
(a)[ on and from the 14th day of April, 1984, the education cess payable under sub-section (2A) of section 78 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, w.e.f. 14.4.84, which was earlier as under :-