Section 78B(hb) in The West Bengal Primary Education Act, 1973
(hb)[ where an owner of a tea estate fails to furnish a return referred to in clause (c) in respect of any period by the prescribed date or thereafter before the assessment under clause (e) in respect of such period, and on such assessment fall amount of education cess payable for such period is found not to have been paid by him by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of, education cess for such period or up to the month prior to the month of assessment under clause (e) in respect of such period whichever is earlier, upon so much of the education cess payable by him according to such assessment as remains unpaid at the end of each such month of default;]
