Section 4(3)(g) in The West Bengal Rural Employment And Production Act, 1976
(g)every, owner of a tea estate shall be liable to pay by way of penalty an amount, not exceeding the amount of cess [assessed under clause (d) and remaining unpaid,] [Words, letter and brackets Substituted for the words, letters, figure and brackets 'leviable under clause (aa) of sub-section (2) for any period,' by W.B. Act 5 of 1982.] for default in payment of such cess [without reasonable cause] [Words Substituted for the words 'for such period without reasonable cause by such date as may be prescribed.' by W.B. Act 5 of 1982.]. The penalty shall be imposed by the prescribed authority in manner prescribed: