Section 4(2) in The West Bengal Rural Employment And Production Act, 1976
(2)[ The rural employment cess shall be levied annually -(a)in respect of land, except when a cess is leviable and payable under clause (b) or clause (c) or sub-section (2A), at the rate of six paise on each rupee of development value thereof;(b)in respect of a coal-bearing land, at the rate of [twenty per centum] of the annual value of coal-bearing land as defined in clause (1) of section 3;(c)in respect of a mineral-bearing land (other than coal-bearing land) or quarry, at the rate of fifty paise on each tonne of minerals (other than coal) or materials despatched therefrom:Provided that when in the coal-bearing land referred to in clause (b), there is no production of coal for more than two consecutive years, such land shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a):Provided further that where no despatch of minerals or materials is made during a period of more than consecutive years from the mineral-bearing land or quarry as referred to in clause (c), such land or quarry shall be liable for levy of cess in respect of any year immediately succeeding the said two consecutive years in accordance with clause (a).] [[Sub-Section (2) Substituted by W.B. Act 2 of 1992, which was earlier as under :-'(2) The rural employment cess shall be levied annually -(a)in respect of lands, other than a tea estate, at the rate of six paise on each rupee of development value thereof;* * * * * *(b)in respect of coal mines, at such rates, not exceeding twenty-five per centum of the value of coal, as the State Government may, by notification in the Official Gazette, determine in this behalf on the despatches therefrom.Explanation. - For the purpose of clause (b), the expression 'value of coal' shall mean -(i)in the case of despatches of coal as a result of sale thereof, the prices charged by the owner of a coal mine for such coal, but excluding any sum separately charged as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed, or(ii)in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such coal if they were despatched as a result of sale thereof, but excluding any sum separately chargeable as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed:Provided that if more than one price is chargeable for the same variety of coal, the maximum price chargeable for that variety of coal shall be taken as the basis of valuation for the purpose of this item.'.]]
