Section 78A(gc) in The West Bengal Primary Education Act, 1973
(gc)[ where an owner of a [coal-bearing land] [Clause (ga) to (gl) inserted by W.B. Act 1 of 1986.] fails to make payment of any education cess payable after assessment under clause (d) by the date specified in the notice of demand issued in this behalf, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of the month next following the last date for payment specified in such notice up to the month preceding the month of full payment of such cess or of forwarding of the certificate to the prescribed authority for recovery of the education cess under the proviso to clause (f), whichever is earlier, upon so much of the amount of education cess payable by him according to such notice as remains unpaid at the commencement of each such month;]
