Section 78B(k) in The West Bengal Primary Education Act, 1973
(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.]