Section 78B(hf) in The West Bengal Primary Education Act, 1973
(hf)[ interest under clause (ha) or clause (hb) shall be payable in respect of returns, the prescribed dates for furnishing of which under clause (c) are the dates subsequent to, and interest under clause (hc) shall be payable in respect of assessments for which the notices of demand of education cess assessed under clause (e) are issued after the date of coming into force of section 8 of the West Bengal Taxation Laws (Second Amendment) Act, 1990;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.]
