Section 4A(a) in The West Bengal Rural Employment And Production Act, 1976
(a)[ the rural employment cess payable for a year under sub-section (1) of section 4 in respect of a coal-bearing land referred to in clause (b) of sub-section (2) of that section shall be paid by the owner of such coal-bearing land in such manner, at such intervals and by such dates as may be prescribed;] [[Clause (a) Substituted by W.B. Act 2 of 1992, which was earlier as under :-
