Section 4A(c) in The West Bengal Rural Employment And Production Act, 1976
(c)every owner of a [coal-bearing land] [Words Substituted for the words 'coal mine' by W.B. Act 2 of 1992.] 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 [declaration] [Word Substituted for the word 'return' by W.B. Act 2 of 1992.] under clause (b) for any [year] [Word Substituted for the word 'period' by W.B. Act 2 of 1992.] by the prescribed date, an amount, not exceeding the amount of such cess payable for such [year] [Word Substituted for the word 'period' by W.B. Act 2 of 1992.] as may be levied by the notified authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:
