Section 78D(1) in The West Bengal Primary Education Act, 1973
(1)Whoever -(a)fails to pay the full amount of education cess payable under sub-section (1) of section 78 in respect of a coal-bearing land referred to in clause (b) of sub-section (2) of that section for any period in accordance with clause (a) of section 78A, or(b)submits a false declaration, or fails without reasonable cause to furnish a declaration, under clause (b) of section 78A, or(c)fails to make payment of interest payable under clause (ga), clause (gb) or clause (gc) or section 78A, or(d)fails to pay the full amount of education cess payable under sub-section (1) of section 78 in respect of tea estate referred to in sub-section (2A) of that section for any period in accordance with clause (a) of section 78B, or(e)submits a false return, or fails without reasonable cause to furnish a return, under clause (c) of section 78B, or(f)fails to make payment of interest payable under clause (ha), clause (hb) or clause (he) of section 78B,shall be punishable with simple imprisonment which may extend to six months or with fine or with both and, when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of continuance of the offence:Provided that no prosecution for an offence enumerated in this sub-section shall be instituted in respect of the same facts in respect of which a penalty has been imposed under clause (c) of section 78A or under clause (d) of section 78B, as the case may be.
