Section 78A(gi) in The West Bengal Primary Education Act, 1973
(gi)[ where the notified authority is satisfied that an owner of a [coal-bearing land] [Clauses (ga) to (gl) inserted by W.B. Act 1 of 1986.] is liable to pay interest under clause (ga), clause (gb) or clause (gc), he shall, in such manner as may be prescribed, determine the amount of interest payable by such owner; and if, on such determination, any additional amount becomes payable by such owner or any excess amount becomes refundable to such owner, the notified authority shall issue a notice, in the prescribed manner, to such owner directing him to pay such additional amount or informing him of the amount of excess payment, as the case may be;]