Section 78B(l) in The West Bengal Primary Education Act, 1973
(l)[ the State Government may, if it considers necessary so to do, by notification exempt from payment of the education cess such categories of tea estates producing green tea leaves not exceeding 250000 kilograms and located in such area as may be specified in such notification.] [[Clause (l) substituted by W.B. Act 20 of 1989, which was earlier as under :-
