Sections Particulars
1 Short title, extent and commencement
(1) This Act may be called the Building and Other Construction Workers' Welfare Cess Act, 1996.(2) It extends to the whole of India.(3) It shall be deemed to ...
2 Definitions
.- In this Act, unless the context otherwise requires,----(a) "Board" means a Building and Other Construction Workers' Welfare Board constituted by a State G...
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 Ser...
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(2) If any person carrying on...
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 o...
6 Power to exempt
Notwithstanding anything contained in this Act, the Central Government may, by notification in the official Gazette, exempt any employer or class of employer...
7 Power of entry
Any officer or authority of the State Government specially empowered in this behalf by that Government may----(a) with such assistance, if any, as he or it ...
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...
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...
10 Recovery of amount due under the Act
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 and 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 ...
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 sh...
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 respo...
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.(2) Without prejudice to the ...
15 Repeal and saving
(1) The Building and Other Construction Workers' Welfare Cess Third Ordinance, 1996 (Ord.26 of 1996), is hereby repealed.(2) Notwithstanding such repeal, any...
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