Section 4A(ii) in The West Bengal Rural Employment And Production Act, 1976
(ii)the penalty under this clause for default in filing without reasonable cause the [declaration] [Word substituted for the word 'return' by W.B. Act 2 of 1992.] under clause (b) for such period by the prescribed date shall not exceed five lakh rupees for each such [declaration] [Word Substituted for the word 'return' by W.B. Act 2 of 1992.] or ten per centum of the amount of rural employment cess assessed (not excluding any amount paid) under clause (d) by the notified authority for such [year] [Word substituted for the word 'period' by W.B. Act 2 of 1992.], whichever is less;
