Section 4(3)(c) in The West Bengal Rural Employment And Production Act, 1976
(c)every owner of a tea estate shall file [a return showing the amount of rural employment cess payable by him in such form, for such period and by such date] [Words Substituted for the words 'such return' by W.B. Act 5 of 1982.] as may be prescribed;(cc)[ every owner of a tea estate shall be liable to pay, by way of penalty in default of payment of the rural employment cess payable by him under clause (a) or filing without any reasonable cause the return under clause (c) for any period by the prescribed date, an amount, not exceeding the amount of such cess payable for such period as may be levied by the prescribed authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:] [Clause (cc) inserted by W.B. Act 5 of 1982.]