Section 3(1) in The West Bengal Rural Employment And Production Act, 1976
(1)On and from the commencement of this Act, a surcharge on land revenue shall be levied and collected annually at the rate of thirty per cent, of the revenue payable under section 23B of the West Bengal Land Reforms Act, 1955 in respect of the holding or holdings situated in an irrigated area and fifteen per cent, of such revenue payable in respect of the holding or holdings situated in a non-irrigated area.
