Section 78B in The West Bengal Primary Education Act, 1973
78B. [ Levy, recovery, etc., of cess in respect of tea estate.] [Section 78B inserted by W.B. Act 4 of 1984.]
- [Notwithstanding anything] [Words substituted for the words, figure and brackets '(1) Notwithstanding anything' by W.B. Act 20 of 1989 w.e.f. 14.4.1984.] contained in sub-section (4) of section 78 or in the Cess Act, 1880, -(a)[ on and from the 14th day of April, 1984, the education cess payable under sub-section (2A) of section 78 shall be paid by the owner of a tea estate in such manner, for such period and by such date as may be prescribed;] [[Clause (a) substituted by W.B. Act 20 of 1989, w.e.f. 14.4.84, which was earlier as under :-'(a) on and from the 14th day, April, 1984, the education cess payable under sub-section (1) of section 78 in respect of a tea estate referred to in clause (aa) of sub-section (2) of that section on despatches of tea from such tea estate shall be paid by the owner of the tea estate in such manner, for such period and by such date as may be prescribed, and shall be levied by such authority (hereinafter referred to as the prescribed authority) in such manner as may be prescribed;'.]](b)[ every owner of a tea estate shall get himself registered with such authority as the State Government may by notification appoint (hereinafter referred to as the prescribed authority) in the manner prescribed;] [[Clause (b) substituted by W.B. Act 20 of 1989, w.e.f. 14.4.84, which was earlier as under :-'(b) every owner of a tea estate shall get himself registered with the prescribed authority in the manner prescribed;'.]](c)every owner of a tea estate shall file a return showing the amount of education cess payable by him under clause (a) in such form, for such period and by such date as may be prescribed;(d)every owner of a tea estate shall be liable to pay, by way of penalty in default of payment of the education cess payable by him under clause (a) or filing without any reasonable cause, the return under clause (c) for any period by the prescribed date, an amount, not exceeding-the amount of such cess payable for 'such period aa may be levied by the prescribed authority at the time of assessment of such cess under clause (e), in such manner as may be prescribed:Provided that the prescribed authority shall give the owner of the tea estate an opportunity of being heard before imposition of such penalty:[Provided further that if interest is payable by the owner of a tea estate under clause (ha) or clause (hb) for failure to make full payment of education cess in respect of any period, -(i)the penalty under this clause for default of payment of the education cess under clause (a) shall be imposed upon him, and(ii)the penalty under this clause for default in filing without reasonable cause the return under clause (c) for such period by the proscribed date shall not exceed one lakh one lakh rupees for each of such return or ten per centum of the amount of education cess assessed (not excluding any amount paid) under clause (e) by the prescribed authority for such period whichever is less;](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;(f)any appeal, revision or review, as the case may be, from an order of assessment or any other order passed under this section shall lie to such authority, on such conditions and in such manner as may be prescribed;(g)recovery of the education case assessed under clause (e) or refund of any amount of such cess found to have been paid in excess after assessment shall be made in the manner prescribed:[Provided that the prescribed authority may proceed to recover, any unpaid amount of education cess assessed as if it were an arrear of land revenue and may, for that purpose, forward a certificate to such authority and in such manner as may be prescribed;] [Proviso inserted by W.B. Act 8 of 1990.](h)every owner of a tea estate shall be liable to pay by way of penalty an amount, not exceeding the amount of cess assessed under clause (e) and remaining unpaid, for default in payment of such cess without reasonable cause. The penalty shall be imposed by the prescribed authority in the manner prescribed:[Provided that no penalty under this clause shall be imposed in respect of an assessment of education cess for which interest is payable under clause (he) and clause (hf);] [Proviso inserted by W.B. Act 8 of 1990.](ha)[ where an owner of a tea estate files a return referred to in clause (c) in respect of any period by the prescribed date or thereafter, but fails to make full payment of education cess payable in respect of such period by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month proceeding the month of full payment of such cess or up to the month prior to the month of assessment under clause (e) in respect of such period, whichever is earlier, upon so much of the amount of education cess payable by him according to such return as remains unpaid at the end of each such month of default:Provided that where after an assessment is made under clause (e) in respect of any period, it is found that the amount of education cess assessed (not excluding any amount paid) for such period exceeds the amount paid by such owner under clause (a) for such period by more than ten per centum of such amount of education cess paid, the owner of the tea estate shall pay a simple interest at the rate of [one per centum] [Words substituted for the words 'two per centum' by W.B. Act 4 of 2005.] for each English calendar month of default from the first day of such month next following the date prescribed for filing of the return for such period upto the month prior to the month of such assessment upon the amount of education cess assessed as due;] [Proviso inserted by W.B. Act 8 of 1990.](hb)[ where an owner of a tea estate fails to furnish a return referred to in clause (c) in respect of any period by the prescribed date or thereafter before the assessment under clause (e) in respect of such period, and on such assessment fall amount of education cess payable for such period is found not to have been paid by him by such prescribed date, he shall pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of, education cess for such period or up to the month prior to the month of assessment under clause (e) in respect of such period whichever is earlier, upon so much of the education cess payable by him according to such assessment as remains unpaid at the end of each such month of default;](hc)[ where an owner of a tea estate fails to make payment of any education cess payable after assessment under clause (c) by the date specified in the notice of demand issued in this behalf, he shall pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of default from the first day of such month next following the last date for payment specified in such notice up to the month preceding the month of full payment of such cess or of forwarding of the certificate to the prescribed authority for recovery of the education cess under the proviso to clause (g), whichever is earlier, upon so much of the amount of education cess payable by him according to such notice as remains unpaid at the end of each such month of default;](hd)[ where as a result of an order passed on an appeal, revision or review under clause (f), the amount of education cess payable is modified, the interest payable under clause (hc) shall be determined or redetermined on the basis of such modified amount and the excess interest paid, if any, shall be refunded;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.](he)[ the prescribed authority shall, in the prescribed manner, pay a simple interest at the rate of [one per centum] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.] for each English calendar month of delay in making refund to an owner of a tea estate the amount of education cess paid in excess which arises out of an order passed on an appeal, revision or review under clause (f) after the date of coming into force of section 8 of the West Bengal Taxation Laws (Second Amendment) Act, 1990, from the first day of such month next following the expiry of three months from the date of such order up to the months preceding the month in which the refund is made under clause (g), upon the amount of education cess refundable to him according to such order;](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.](hg)[ in calculating the interest payable under clause (ha), clause (hb), clause (hc) or clause (he), the amount of education cess in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and, for this purpose, where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to one hundred rupees and, if such part is less than fifty rupees, it shall be ignored;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.](hh)[ where an owner of a tea estate is liable to pay interest under clause (ha), clause (hb) or clause (he), he shall pay such interest in such manner and by such date or dates as may be prescribed;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.](hi)[ where the prescribed authority is satisfied that an owner of a tea estate is liable to pay interest under clause (ha), clause (hb) or clause (hc), he shall, in such manner as may be prescribed, determine the amount of interest payable by such owner; and if, on such determination, any amount or additional amount becomes payable by such owner or any excess amount becomes refundable to such owner, the prescribed authority, shall issue a notice, in the prescribed manner, to such owner directing him to pay such amount or additional amount or informing him of the amount of excess payment, as the case may be;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.](hj)[ where there is an apparent mistake in the determination of interest under clause (hi), the prescribed authority may, on his own motion within four years, or upon application made by an owner of a tea estate within six months, from the date of such determination, rectify the amount of interest payable by such owner and issue a fresh notice in the prescribed manner;] [Clauses (ha) to (hi) inserted by W.B. Act 8 of 1990.](hk)[ recovery of any amount of interest determined or redetermined under clause (hd), clause (hi) or clause (hj) or refund of any amount of interest found to have been paid in excess under any such clause shall be made in the manner prescribed; [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.]Provided that the prescribed authority may proceed to recover any unpaid amount of interest determined or redetermined as if it were an arrear of land revenue and may, for that purpose, forward a certificate to such authority and in such manner as may be prescribed;](hl)[ the State Government may by rales prescribe that no interest shall be payable, or interest shall be payable at such rate, lower than that specified under clause (ha), clause (hb) or clause (hc), in respect of such period or in such cases or under such circumstances and subject to such conditions, if any, as may be provided therein;] [Clauses (ha) to (hl) inserted by W.B. Act 8 of 1990.](hm)[ where an owner of a tea estate, who is liable to pay interest under clause (he), makes - [Clause (hm) inserted by W.B. Act 4 of 1998.](i)full payment of cess assessed under clause (e) in respect of the years commencing on the fourteenth day of April, 1984 and ending on the thirty-first day of March, 1995 or part thereof, as the case may be, and(ii)full payment of interest payable in accordance with the direction of the Supreme Court of India contained in its judgment delivered on the twenty-fifth day of November, 1994 in the case of Goodricke Group Limited and Others versus State of West Bengal and Others and also in the matter of similar other cases,within the 31st day of March, 1999, the interest payable under clause (he) for the period as aforesaid by such owner, accrued up to the thirty-first day of March, 1999 or the date of actual payment of such dues, whichever is earlier, shall, notwithstanding anything to the contrary contained in this section or elsewhere in this Act, be waived to the extent of fifty per centum of the total amount of such interest payable by such owner for such period:Provided that there shall be no waiver of such interest payable for such period under clause (hc), if such owner of a tea estate fails to make payment of any part of cess referred to in sub-clause (i), and any part of interest referred to in sub-clause (ii), within the date so specified;](i)if the owner of a tea estate fails without reasonable cause to get himself registered under clause (b), he shall be punishable with simple imprisonment for a term which may extend to one year or with fine of one thousand rupees, or with both, and in the case of a continuing offence, with a further fine which may extend to one hundred rupees for every day during which such offence continues after first conviction:Provided that no Court shall take cognizance of any offence punishable under this clause except with the previous sanction of the prescribed authority, and no Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try such offence;(j)the State Government or the prescribed authority may appoint persons to assist the prescribed authority;(k)any powers, duties or functions of the prescribed authority may be delegated to any person appointed under clause (j) in such manner as may be prescribed;(kk)[ every owner of a tea estate shall keep a true and upto date accounts of green tea leaves produced in a tea estate and maintain such other documents, records or registers as may be prescribed;] [Clause (kk) inserted by W.B. Act 20 of 1989.](l)[ the State Government may, if it considers necessary so to do, by notification exempt from payment of the education cess such categories of tea estates producing green tea leaves not exceeding 250000 kilograms and located in such area as may be specified in such notification.] [[Clause (l) substituted by W.B. Act 20 of 1989, which was earlier as under :-'(l) the State Government may, if it considers necessary so to do, by notification in the Official Gazette, exempt such categories of despatches or such percentage of despatches from the liability to pay the whole or any part of the education cess, or reduce the rate of the education cess payable thereon, under clause (aa) of sub-section (2) of section 78, on such terms and conditions as may be specified in the notification:Provided that the State Government may, at any time, add to, amend, vary or rescind any such notification.Explanation. - 'Owner' with reference to a tea estate, the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists.'.Explanation. - For the purposes of this section and section 78C, 'owner' shall, with reference to a tea estate, the possession of which had been transferred by lease, mortgage or otherwise, mean the transferee so long as his right to possession subsists.'.;]](m)[ notwithstanding anything contained in clause (1), the State Government may, if it considers necessary so to do in public interest, by notification, exempt a tea estate from payment of education cess for such period and subject to such conditions, as may be specified in such notification.] [Clause (m) inserted by W.B. Act 6 of 2004.]
