Section 4A(g) in The West Bengal Rural Employment And Production Act, 1976
(g)every owner [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, without reasonable cause, of payment of the rural employment cess assessed under clause (d) by the date specified in the notice of demand issued in this behalf, an amount not exceeding the amount of such cess so remaining unpaid, and such penalty may be imposed by the notified authority in the manner prescribed:
