The West Bengal Rural Employment And Production Act, 1976

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act XIV of 1976 
THE WEST BENGAL RURAL EMPLOYMENT 
AND PRODUCTION ACT, 1976. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 1st April, 1976.] 
[1st April, 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 resouces for promotion 
of employment in rural areas and for implementing rural production 
programme; 
It is hereby enacted in the Twenty-seventh Year of the Republic of 
India, by the Legislature of West Bengal, as follows:- 
1. This Act may be called the West Bengal Rural Employment and Short title. 
Production Act, 1976. 
Ben. Act 
IX of 1880. 
West Ben. 
Act X of 
1956. 
2. 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. (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.) 
4. (1) On and from the commencement of this Act, all immovable 
properties on which road and public work cesses are assessed according 
to the provisions of the Cess Act, 1880, shall be liable to the payment Ben. Act IX 
of rural employment cess: 	 of 1880. 
Provided that no raiyat who is exempted from paying revenue in 
respect of his holding under clause (a) of sub-section (1) of section 23B 
of the West Bengal Land Reforms Act, 1955, shall be liable to pay rural 
employment cess. 
(2) The rural employment cess shall be levied annually— 
(a) in respect of lands, at the rate of six paise on each rupee 
of development value thereof; 
(b) in respect of coal mines, at the rate of fifty paise on each 
tonne of coal on the annual despatches therefrom; 
(c) in respect of mines other than coal mines and quarries, at 
the rate of six paise on each rupee of annual net profits 
thereof. 
5. (1) There shall be established a fund to be called the West 
Bengal Rural Employment and Production Fund which shall be 
administered in such manner as may be prescribed. 
(2) The fund shall consist of— 
(a) all proceeds of tax, 
(b) any sum granted by the State Government, and 
(c) any other sum received from any source whatsoever. 
6. The West Bengal Rural Employment and Production Fund shall 
be utilised by the State Government for the implementation of such rural 
production programme and for promotion of such employment in the 
rural areas as may be prescribed. 
7. (1) The State Government may, by notification in the Official 
Gazette, make rules for carrying out the purposes of this Act. 
(2) Without prejudice to the generality of the foregoing power such 
rules may provide for all or any of the matters which may be or are 
required to be prescribed. 
Application 
of the West 
Bengal 
Rural 
Employment 
and Produc-
tion Fund. 
Power to 
make rules. 
78 

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