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

State of West Bengal - Subsection

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

(d)the rural employment cess [payable under sub-section (2A)] [Words, figure, letter and brackets Substituted for the words, letters, figure and brackets 'under clause (aa) of sub-section (2)' by W.B. Act 20 of 1989.] shall be assessed by the prescribed authority in manner prescribed and, if the return furnished under clause (c) [is not accepted,] [Words Substituted for the words 'are not accepted,' by W.B. Act 5 of 1982.] the owner of a tea estate shall be given a reasonable opportunity of being heard before making such assessment;