Section 78B(ha) in The West Bengal Primary Education Act, 1973
(ha)[ where an owner of a tea estate files a return referred to in clause (c) in respect of any period by the prescribed date or thereafter, but fails to make full payment of education cess payable in respect of such period by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month proceeding the month of full payment of such cess or up to the month prior to the month of assessment under clause (e) in respect of such period, whichever is earlier, upon so much of the amount of education cess payable by him according to such return as remains unpaid at the end of each such month of default:
