Section 4(2A) in The West Bengal Rural Employment And Production Act, 1976
(2A)[ The rural employment cess shall be levied annually on a tea estate at the rate of [eight paise] [Sub-Section (2A) inserted by W.B. Act 20 of 1989.] for each kilogram of green tea leaves produced in such estate.]Explanation. - For the purposes of this sub-section, sub-section (3) and section 4B, -(i)"green tea leaves" shall mean the plucked and unprocessed green leaves of the plant Camelia Sinensis (L) O. Kunize;(ii)"tea estate" shall mean any land used or intended to be used for growing plant Camelia Sinensis (L) O. Kuntze and producing green tea leaves from such plant, and shall include land comprised in a factory or workshop of producing any variety of the product known commercially as "tea" made from the leaves of such plant and for housing the persons employed in the tea estate and other lands for purposes ancillary to the growing of such plant and producing green tea leaves from such plant.
