West Bengal Rural Employment And Production Act, 1976

No: 14 Dated: Apr, 01 1976

THE WEST BENGAL RURAL EMPLOYMENT AND PRODUCTION ACT, 1976

West Bengal Act XIV of 1976

    An Act to provide for additional resources for promotion of employment in rural areas and for implementing rural production programme.

    Whereas it is expedient to provide for additional resources for promotion of employment in rural areas and for implementing rural production programme;

    It is hereby enacted as follows :-

1. Short title. - This Act may be called the West Bengal Rural Employment and Production Act, 1976.

2. Definitions. - In this Act, unless the context otherwise requires, -

(1) "development value" means a sum equivalent to five times the annual value of land as assessed under the Cess Act, 1880;

(2) "prescribed" means prescribed by rules made under this Act;

(3) "proceeds or tax" means -

(a) the proceeds of "surcharge on land revenue" levied under section 3, and

(b) the proceeds of "rural employment cess" levied under section 4,

3. Surcharge on land revenue. - (1) On and from the commencement of this Act, a surcharge on land revenue shall be levied 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 per cent, 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.