Section 4 2 , as originally enacted, prescribed different rates in respect of lands, companyl mines and other mines on an annual basis.
By virtue of the West Bengal Taxation Laws Amendment Act, 1981, tea estates were carved out as a separate category and a separate rate prescribed therefore.
For raising funds for the said purposes, the State Legislature imposed two cesses upon certain lands and buildings in the State.
Since the relevant provisions of both the enactments are similar, it would be sufficient to numberice the relevant provisions of the West Bengal Rural Employment and Production Act, 1976.
Section 1 of the 1976 Act levies rural employment cess on all immovable properties on which road or public work cess is assessed or liable to be assessed according to the provisions, of the Cess Act, 1980.
The West Bengal Primary Education Act, 1953 and the West Bengal Rural Employment and Production Act, 1976 to provide for primary education throughout the State and to provide employment in rural areas respectively.
with W.P. c 1215 and 1221 of 1989 with Nos.
