The road cess and the public works cess [shall be assessed-] [Portion enclosed in square brackets substitutedby West Bengal Act 23 of 1964.](a)in respect of lands, on the annual value thereof,(b)[ in respect of all mines and quarries, on the annual despatches therefrom, and] [Clause (b) substituted by West Bengal Act 32 of 1984.](c)in respect of [* * * * *] [The words 'mines, other than coal mines, quarries' omitted by West Bengal Act 32 of 1984.] tramways, railways and other immovable property, on the annual net profits thereof,ascertained respectively as in this Act prescribed;]and the rates at which such cesses respectively shall be levied for each year shall be determined for such year in the manner in this Act prescribed:[Provided that-] [Proviso and Explanation substituted first by West Bengal Act 23 of 1964. They were again substituted by West Bengal Act 32 of 1973.](1)the rates of such road cess and public works cess shall not exceed six paise and twenty-five paise respectively on each rupee of such annual value,(2)the rates of each of such road cess and public works cess shall not exceed-(i)[ fifty paise on each tonne of coal, minerals or sand of such annual despatches, and] [Sub-clause (i) substituted by West Bengal Act 32 of 1984.](ii)six paise on each rupee of such annual net profits.[Explanation. -] [Proviso and Explanation substituted first by West Bengal Act 23 of 1964. They were again substituted by West Bengal Act 32 of 1973.] For the purposes of this proviso, one tonne of coke shall be counted as one and a quarter tonne of coal.
