Section 78B(e) in The West Bengal Primary Education Act, 1973
(e)the education cess [payable under sub-section (2A) of section 78] [Words, figures, letter and brackets substituted for the words, figures, letters and brackets 'under clause (aa) of sub-section (2) of section 78 on despatches of tea' by W.B. Act 20 of 1989 w.e.f. 14.4.1984.] on and from the 14th day of April, 1984 shall be assessed by the prescribed authority in the manner prescribed, and if the return under clause (c) is not accepted, the owner of the tea estate shall be given a reasonable opportunity of being heard before making such assessment;
