(1) All immovable properties on which road and public works Education cesses are assessed according to the provisions of the Cess Act, 1880, cess.
shall be liable to the payment of education cess.
(2) The rate of the education cess shall be determined by the State Government by notification and shall not exceed—
(a) in respect of lands, ten paise on each rupee of the annual value thereof;
(b) in respect of coal mines, fifty paise on each tonne of coal on the annual despatches therefrom;
(c) in respect of quarries and mines other than coal mines, twelve paise on each rupee of the annual net profit thereof.
(3) The proceeds of the education cess in each district shall be paid by the Collector into the Primary School Council Fund established for the district.
(4) The provisions of the Cess Act, 1880 shall apply as far as possible to the assessment, levy and recovery of the education cess.
PART V
CHAPTER XI Free and Compulsory Primary Education
79. Every Primary School Council shall prepare, in accordance with Preparation such directions as may be given by the Director in this behalf, a scheme of scheme.
for the entire area within the jurisdiction of the Primary School Council or any part thereof to provide compulsory primary education for children ordinarily resident within such area and shall submit the scheme to the Board which shall send it with its observations to the Director within such time as may be specified by him.
80. The scheme referred to in section 79 shall be in such form as Particulars may be prescribed and shall contain the following particulars, of scheme' namely:—
(a) the area in which primary education shall be compulsory with population ascertained at the last preceding census;
(b) the approximate number of children in such area classified according to age, sex and mother tongue;
413 The West Bengal Primary Education Act, 1973.
[West Ben. Act (Part V.—Chapter XL—Free and Compulsory Primary Education.— Sections 81, 82.)
(c) a list showing therein the number of existing primary schools classified according to the language in which instruction is given in such schools, the location of such schools, the number of teachers and students in each such school and the accommodation available for enrolment therein;
(d) a list showing therein the number of new primary schools proposed to be opened classified according to the language in which instruction is proposed to be given in such schools, the location of the proposed schools, the number of teachers and other staff that would be required and the accommodation that would be available in such schools;
(e) the recurring and non-recurring expenditure of the scheme;
(f) a sketch map of the area to be covered by the scheme indicating therein the area of each thana or ward, location of existing primary schools and of the proposed new primary schools;
(g) such other particulars as may be prescribed.
Sanction o' State Government to the scheme.