Section 78(2) in The West Bengal Primary Education Act, 1973
(2)[ The education cess shall be levied annually -(a)in respect of land, except when a cess is leviable and payable under clause (b) or clause (c) or sub-section (2A), at the rate of ten paise on each rupee of annual value thereof as assessed under the Cess Act, 1880;(b)in respect of a coal-bearing land at the rate of [five per centum] of the annual value of the coal-bearing land as defined in clause (1) of section 2 of the West Bengal Rural Employment and Production Act, 1976;(c)in respect of a mineral-bearing land (other than coal-bearing land) or quarry, at the rate of one rupee on each tonne of minerals (other than coal) or materials despatched within the meaning of clause (1b) of section 2 of the West Bengal Rural Employment and Production Act, 1976, from such mineral-bearing land or quarry:Provided that when in the coal-bearing land referred to in clause (b), there is no production of coal for more than two consecutive years, such land shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a):Provided further that where no despatch of minerals or materials is made during a period of more than two consecutive years from the mineral-bearing land or quarry as referred to in clause (c), such land or quarry shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a).Explanation. - For the purposes of this chapter, "coal-bearing land" shall have the same meaning as in clause (la) of section 2 of the West Bengal Rural Employment and Production Act, 1976.] [[Sub-Section (2) substituted by W.B. Act 2 of 1992, which was earlier as under :-'(2) The rate of the education cess shall be determined by the State Government by notification and shall not exceed -(a)in respect of lands, other than a tea estate, ten paise on each rupee of the annual value thereof;(b)in respect of coal mines five per centum on each tonne of coal on the despatches therefrom;(c)in respect of quarries and mines other than coal mines, one rupee on each tonne of materials on minerals other than coal on the annual despatches therefromExplanation. - For the purpose of clause (b) the expression 'value of coal' shall mean, -(i)in the case of despatches of coal as a result of sale thereof, the prices charged by the owner of a coal mine for such coal, but excluding any sum separately charged as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed, or(ii)in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such coal if they were despatched as a result of sale thereof, but excluding any sum separately chargeable as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body or any other sum as may be prescribed:Provided that if more than one price is chargeable for the same variety of coal, the maximum price chargeable for that variety of coal shall be taken as the basis of valuation for the purpose of this item.'.]]
