Section 4(1) in The West Bengal Rural Employment And Production Act, 1976
(1)On and from the commencement of this Act, all immovable properties on which road and public work cesses [are assessed to be assessed] [Words substituted for the words 'are assessed' by W.B. Act 9 of 1981.] according to the provisions of the Cess Act, 1880, shall be liable to the payment of rural employment cess:Provided that no raiyat who is exempted from paying revenue in respect of his holding under clause (a) of sub-section (1) of section 23B of the West Bengal Land Reforms Act, 1955, shall be liable to pay rural employment cess.
