Section 78B(ii) in The West Bengal Primary Education Act, 1973
(ii)the penalty under this clause for default in filing without reasonable cause the return under clause (c) for such period by the proscribed date shall not exceed one lakh one lakh rupees for each of such return or ten per centum of the amount of education cess assessed (not excluding any amount paid) under clause (e) by the prescribed authority for such period whichever is less;]
