Section 78A(c) in The West Bengal Primary Education Act, 1973
(c)every owner of a [coal-bearing land] [Words substituted for the words 'coal mine' by W.B. Act 2 of 1992.] shall be liable to pay, by way of penalty in default of payment of the education cess payable by him, under clause (a) or filing without any reasonable cause the [declaration] [Word substituted for the word 'return' by W.B. Act 2 of 1992.] under clause (b) for any' [year] [Word substituted for the word 'period' by W.B. Act 2 of 1992.] by the prescribed date, an amount, not exceeding the amount of such cess payable for such [year] [Word substituted for the word 'period' by W.B. Act 2 of 1992.] as may be levied by the notified authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:
