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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

State of West Bengal - Subsection

Section 4(3)(ii) in The West Bengal Rural Employment And Production Act, 1976

(ii)the penalty under this clause for default in filing without reasonable cause the return under clause (c) for such period by the prescribed date shall not exceed five lakh rupees for each such return or ten per centum of the amount of rural employment cess assessed (not excluding any amount paid) under clause (d) by the prescribed authority for such period, whichever is less;