Section 4A(ga) in The West Bengal Rural Employment And Production Act, 1976
(ga)[ where an owner of a coal-bearing land furnishes a declaration referred to in clause (b) in respect of any year by the prescribed date or thereafter, but fails to make full payment of rural employment cess payable in respect of such period by such date as may be prescribed under clause (a), he shall pay a simple interest at the rate of two per centum for each English calendar month of default in payment under clause (a) from the first day of such month next following the prescribed date up to the month preceding the month of full payment of such cess or up to the month prior to the month of assessment under clause (d) in respect of such period, whichever is earlier, upon so much of the amount of rural employment cess payable by him according to clause (a) as remains unpaid at the end of each such month of default;] [[Clauses (ga) to (gh) first inserted by W.B. Act 1 of 1986, then Substituted by W.B. Act 2 of 1992. Previous clause (g1) was as under :-
