WBREP ActWest Bengal1976
The West Bengal Rural Employment And Production Act, 1976
1976 का अधिनियम संख्या 14
- धाराएँ
- 13
- वर्गीकृत अपराध
- 2
विषय-सूची
- 1Short title
- 2Definitions
- 3Surcharge on land revenue
- 4Rural employment cess
- 4A[ Levy, recovery, etc., of cess in respect of coal mines.] [Section 4A inserted by W.B. Act 5 of 1982.] - Notwithstanding anything contained in the Cess Act, 1880,
- 4AA[ Special mode of recovery.] [Section 4AA inserted by W.B. Act 4 of 1992.] - (1) Notwithstanding the issue of a requisition under the proviso to clause (f) of sub-section (3) of section 4 or under the proviso to clause (f) of section 4A for realisation of cess, penalty or interest as arrears of land revenue, the prescribed authority or the notified authority, as the case may be, may, at any time or from time to time by notice in the prescribed form, require any person from whom money is due or may become due to the owner referred to in sub-section (3) of section or section 4A, as the case may be, or any person who holds or may subsequently hold money for or on account of such owner, to deposit into a Government Treasury or the Reserve Bank of India under the appropriate head of account either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due by such owner in respect of the arrears or the whole of the money when it is equal to or less than the amount due
- 4B[ Validation and exemption.] [Section 4B inserted by W.B. Act 20 of 1989.] - Where any sum has been paid by, or collected from any owner of a tea estate during the period commencing on the 1st day of April, 1981 and ending on the day immediately preceding the date of coming into force of the West Bengal Taxation Laws (Second Amendment) Act, 1989 as rural employment cess in respect of any period prior to the coming into force of the said Act, such portion of the said sum as may become payable in accordance with the provisions of this Act after the coming into force of the said Act shall, notwithstanding any judgement, decree or order of any court, be deemed to have been validity levied, paid or collected under this Act, and where after assessment or fresh assessment any portion of such sum is found to have been levied, paid or collected in excess of the rural employment cess payable for the said period shall be refunded to such owner in accordance with the provisions of this Act and the rules made thereunder
- 5West Bengal Rural Employment and Production Fund
- 5A[ Crediting of proceeds of cess, penalty and interest to West Bengal Rural Employment and Production Fund. - Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under section 4 other than clause (a) of sub-section (2) of that section, section 4A and section 4AA shall first be credited to the Consolidated Fund of West Bengal and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the West Bengal Rural Employment and Production Fund, after deducting therefrom the expenses of collection for being utilised exclusively for the purposes of the Act.] [Section 5A inserted by W.B. Act 13 of 2005.]
- 6Application of the West Bengal Rural Employment and Production Fund
- 6A[ Offences and penalties.] [Sections 6A and 6B inserted by W.B. Act 4 of 1993.] - (1) Whoever
- 6B[ Liability to prosecution.] [Sections 6A and 6B inserted by W.B. Act 4 of 1993.] - (1) When an offence under clause (a), clause (b) or clause (c) of sub-section (1) of section 6A has been committed by an owner of a tea estate or an offence under clause (d), clause (e) or clause (f) of sub-section (1) of that section has been committed by an owner of a coal-bearing land, as the case may be, every person who, at the time the offence was committed, was in charge of such tea estate or coal-bearing land, as the case may be, and was responsible to such owner for the conduct of the business of such tea estate or coal-bearing land, as the case may be, as well as the owner, shall be deemed to be guilty of the offence and shall be proceeded against and punished accordingly:
- 7Power to make rules