Section 78B(he) in The West Bengal Primary Education Act, 1973
(he)[ the prescribed authority shall, in the prescribed manner, 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 delay in making refund to an owner of a tea estate the amount of education cess paid in excess which arises out of an order passed on an appeal, revision or review under clause (f) after the date of coming into force of section 8 of the West Bengal Taxation Laws (Second Amendment) Act, 1990, from the first day of such month next following the expiry of three months from the date of such order up to the months preceding the month in which the refund is made under clause (g), upon the amount of education cess refundable to him according to such order;]
