Pathak,C J. - (1.) By these writ petitions and transferred cases the petitioners challenge the validity of the levy of cess in respect of tea estates under the West Bengal Rural Employment and Production Act, 1976.
(2.) The West Bengal Rural Employment and Production Act, 1976 (shortly referred to as the "West Bengal Act") is intended to provide the additional resources for the promotion of employment in rural areas and for implementing rural production programmes. The additional resources are sought to be raised from two sources, a surcharge on land revenue under S. 3 of the Act and a rural employment cess under S. 4 of the Act. We are concerned here with the levy of the rural employment cess.
(3.) Originally S. 4 of the West Bengal Act provided as follows: "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 of rural employment cess: 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.";