Section 78B(m) in The West Bengal Primary Education Act, 1973
(m)[ notwithstanding anything contained in clause (1), the State Government may, if it considers necessary so to do in public interest, by notification, exempt a tea estate from payment of education cess for such period and subject to such conditions, as may be specified in such notification.] [Clause (m) inserted by W.B. Act 6 of 2004.]
