Section 78B(d) in The West Bengal Primary Education Act, 1973
(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:
