Section 4A(d) in The West Bengal Rural Employment And Production Act, 1976
(d)[ the rural employment cess under clause (b) of sub-section (2) of section 4 shall be assessed by the notified authority in the manner prescribed, and if the declaration under clause (b) is not accepted, the owner of the coal-bearing land shall be given a reasonable opportunity of being heard before making such assessment;] [[Clause (d) Substituted by W.B. Act 2 of 1992 which was earlier as under :-
