Section 4B(3) in The West Bengal Rural Employment And Production Act, 1976
(3)Notwithstanding anything contained in this Act, any default by an owner of a tea estate to make payment of the rural employment cess or to apply for registration or to file return in accordance with the provisions of this Act after the coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989 in respect of any period prior to the coming into force of the said Act shall not be deemed to be a contravention of such provisions it such owner makes payment of such rural employment cess within one month or files return within six months, as the case may be, from date of coming into force of the said Act.
