Section 78(2A) in The West Bengal Primary Education Act, 1973
(2A)[ The education cess shall be levied annually on a tea estate at the rate of four paise for each kilogram of green tea leaves produced in such tea estate.] [Sub-Section (2A) inserted by W.B. Act 20 of 1989.]Explanation. - For the purposes of this sub-section, section 78B and section 78C. -(i)"green tea leaves" shall mean the plucked and unprocessed green leaves of the plant Camelia Sinensis (L) O, Kuntze;(ii)"tea estate" shall mean any land used or intended to be used for growing plant Camelia Sinensis (L) O, Kuntze and producing green tea leaves from such plant, and shall include land comprised in a factory or workshop for producing any variety of the product known commercially as "tea" made from the leave of such plant and for housing the persons employed in the tea estate and other lands for purposes ancillary to the growing of such plant and producing green tea leaves from such plant.[* * * * * * * * * * * * * * * *] [[Sub-Section (3) omitted by W.B. Act 19 of 2004, which was as under :-'(3) The proceeds of education cess in each district shall be paid by the Collector into Primary School Council Fund established for district.'.]]
