THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS ACT, 1996

1996 · State unknown · central · act_text

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Sections (15)

1 · Short title, extent and commencement . — (1) This Act may be called the Building and Other Construction Workers' Welfare Cess Act, 1996.

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

3 · Levy and collection of cess . — (1) There shall be levied and collected a cess for the purposes of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (27 of 1996), at such rate not exceeding two per cent. but not less than one per cent. of the cost of construction incurred by an employer, as the Central Government may, by notification in the Official Gazette, from time to time specify.

4 · Furnishing of returns . — (1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed.

5 · Assessment of cess . — (1) The officer or authority to whom or to which the return has been furnished under section 4 shall, after making or causing to be made such inquiry as he or it thinks fit and after satisfying himself or itself that the particulars stated in the return are correct, by order, assess the amount of cess payable by the employer.

6 · Power to exempt . —N —Notwithstanding anything contained in this Act, the Central Government may, by notification in the Official Gazette, exempt any employer or class of employers in a State from the payment of cess payable under this Act where such cess is already levied and payable under any corresponding law in force in that State.

7 · Power of entry . —A —Any officer or authority of the State Government specially empowered in this behalf by that Government may—

8 · Interest payable on delay in payment of cess . — If any employer fails to pay any amount of cess payable under section 3 within the time specified in the order of assessment, such employer shall be liable to pay interest on the amount to be paid at the rate of two per cent. for every month or part of a month comprised in the period from the date on which such payment is due till such amount is actually paid.

9 · Penalty for non-payment of cess within the specified time . — If any amount of cess payable by any employer under section 3 is not paid within the date specified in the order of assessment made under section 5, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after making such inquiry as it deems fit, impose on such employer a penalty not exceeding the amount of cess:

10 · Recovery of amount due under the Act . —A —Any amount due under this Act (including any interest or penalty) from an employer may be recovered in the same manner as an arrear of land revenue.

11 · Appeals . — (1) Any employer aggrieved by an order of assessment made under section 5 or by an order imposing penalty made under section 9 may, within such time as may be prescribed, appeal to such appellate authority in such form and in such manner as may be prescribed.

12 · Penalty . — (1) Whoever, being under an obligation to furnish a return under this Act, furnishes any return knowing, or having reason to believe, the same to be false shall be punishable with imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or with both.

13 · Offences by companies . — (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

14 · Power to make rules . — (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

15 · Repeal and saving . — (1) The Building and Other Construction Workers' Welfare Cess Third Ordinance, 1996 (Ord. 26 of 1996), is hereby repealed.

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