Amendment status not verified — confirm the current text below against the official source.
(1) On and from the commencement of this Act, a surcharge on land revenue shall be lrvied and collected annually at the rate of thirty per cent. of the revenue payable under section 23B of the West Bengal Land Reforms Act, 1955 in respect of the holding or holdings situated in an irrigated area and fifteen percent. of such revenue payable in respect of the holding or holdings situated in a non-irrigated area. (2) The provisions of the West Bengal Land Reforms Act, 1955, shall, as far as possible, apply to the assessment, levy and collection of the surcharge. Definetions. Surcharge on land revenue. 77 Rural employment cess. West Bengal Rural Employment and Production Fund. The West Bengal Rural Employment and Production Act, 1976. [West Ben. Act XIV of 1976.] (Sections 4-7.)