State Act
Section 15. Education cess.
The West Bengal Urban Primary Education Act, 1963
This Act was repealed on a date we do not have by the West Bengal Primary Education Act, 1973 (West Bengal Act XLIII of 1973), s.105(1); it may still apply to matters that began before then.
15. (1) If the existing resources of the Commissioners of any Municipality are not sufficient to cover the cost of free and compulsory primary education within the Municipality, the Commissioners of the Municipality shall, with the previous sanction of the State Government, impose an education cess, in such manner as may be prescribed, and all amounts derived therefrom shall be devoted solely to the purposes of free and compulsory primary education within the Municipality. (2) The education cess shall be levied at such rate, not exceeding two per cent. of the annual value of holdings within the Municipality, as may be prescribed and different rates may be prescribed for different Municipalities.