BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS RULES, 1998
(1) These rules may be called the Building and other Construction Workers' Welfare Cess Rules, 1998.
(2) They shall come into force on the date of their publication in the Official Gazette.
In these rules, unless the context otherwise requires,--
(a) 'Act' means the building and Other Construction Workers' Welfare Cess Act, 1996 (Act 28 of 1996).
(b) 'Main Act' means the building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (Act 27 of 1996).
(c) 'Form' means the form annexed to these rules.
(d) All other words and expressions used in these rules but not defined and defined in the Act or in the Main Act shall have the meanings respectively assigned to them in those Acts.
(e) 'Specified' means specified by State Government by an order published in the Official Gazette.
(f) 'Cess Collectors' means an o
For the purpose of levy of cess under sub-section (1) of Sec. 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include:
--cost of land;
--any compensation paid or payable to a worker or his kin under the Workmen's Compensation Act, 1923.
(1) The cess levied under sub-section (1) of Sec. 3 of the Act shall be paid by an employer, within thirty days of completion of the construction project or within thirty days of the date on which assessment of cess payable is finalised, whichever, is earlier, to the cess collector.
(2) Notwithstanding the provisions of sub-rule (1), where the duration of the project or construction work exceeds one year, cess shall be paid within thirty days of completion of one year from the date of commencement of work and every year thereafter at the notified rates on the cost of construction incurred during the relevant period.
(3) Notwithstanding the provisions of sub-rule (1) and sub-rule (2), where the levy of cess pertains to building and other construction work of a Government or of a Public Sector Undertaking, such Government or the Public Sec
The proceed of the cess collected under rule 4 shall be transferred by such Government office, Public Sector Undertakings, local authority, or cess collector, to the Board alongwith the form of challan prescribed (and in the head of account of the Board) under the accounting procedures of the State, by whatever name they are known.
(2) Such government office or Public Sector Undertaking may deduct from the cess collected, or claim from the Board, as the case may be, actual collection expenses not exceeding one per cent. of the total amount collected.
(3) The amount collected shall be transferred to the Board within thirty days of its collection.
(1) Every employer, within thirty days of commencement of his work of payment of cess, as the case may be, furnish to the Assessing Officer, information in Form I.
(2) Any change or modification in the information furnished under sub-rule (1) shall be communicated to the Assessing Officer immediately but not later than thirty days from the date of affecting the modification or change.
(1) The Assessing Officer, on receipt of information in Form I from an employer shall make a scrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished and, he shall make an order of assessment within a period not exceeding six months from the date of receipt of such information in Form I, indicating the amount of cess payable by the employer and endorse a copy thereof to the employer, to the Board and to the cess collector and despatch such order within five days of the date on which such order is made.
(2) The order shall inter-alia specify the amount of cess due, cess already paid by the employer or deducted at source and the balance amount payable and the date, consistent with the provision of rule 4, by which the cess shall be paid to the cess collector.
(3) If on scrutiny of
(1) Where the Assessing Officer his passed an order of assessment and employer decides to withdraw from or foreclose the works or modifies the plan of construction thereby reducing the cost of construction undertaken or has been fared by other circumstances to call off the completion of the work undertaken, he may seek revision of the assessment order by making an information in Form II to the Assessing Officer giving details of such reduction or stoppage of work.
(2) Revision of order of assessment shall be made by the Assessing Officer, in the same manner as the original order, within thirty days of receipt of such information in Form II.
(3) Following the revision of assessment as per sub-rule (2), the Assessing Officer shall, wherever necessary, endorse a copy of the revised assessment to the Board or cess collector, as the case may
(1) Any employer or class of employers in a state seeking exemption under Sec. 6 of the Act may make an application to the Director General of Labour Welfare, Ministry of Labour, Government of India, stating the details of works undertaken, name of the Act or corresponding law in force in that State under which he is liable to pay cess for the welfare of the construction workers and amount of cess actually paid alongwith the date of such payment and proof thereof. A copy of such application shall be endorsed to the each of the Assessing Officer and the board concerned.
(2) On receipt of such application the Central Government may, if it feels necessary, seek a report from the State Government concerned.
(3) On examining the grounds, facts and merits of such application the Central Government may, by notification in the Official Gazette,
(1) An Assessing Officer, or Officer authorised under sub-rule (8) of Rule 7, if empowered by the State Government under Sec. 7 of the Act, may,--
(a) enter any establishment where building and other construction work is going on;
(b) make an inventory of materials, machinery of other articles lying at the work place;
(c) enquire about the number of workers engaged in various activities;
(d) require the production of any prescribed register or any other documents relevant to the assessment of cost of construction or numbers of workers employed;
(e) seize or take copies of any such records;
(f) make general assessment of the stage of the construction work having
Date of payment of cess shall be the date on which the amount is deposited with the cess collector under sub-rule (1) of rule 4, or the date of deduction at source under sub-rule (3) of rule 4, or the date on which the draft has been deposit with the local authority under sub-rule (4) of rule 4, as the case may be.
(1) An Assessing Officer, if it appears to him that an employer has not paid the cess within the date as specified in the assessment order or has paid less cess, including the cess deducted at source or paid in advance, shall issue a notice to such employer that it shall be deemed to be in arrears and such Assessing officer may, after such inquiry as it deems fit, impose on such employers a penalty not exceeding such amount of cess :
Provided that before imposing any such penalty, such employers shall be given a reasonable opportunity of being heard and if after such hearing the Assessing Officer is satisfied that the default was for any good and sufficient reason, no penalty shall be imposed on such employer.
For the purpose of sums due on account of unpaid cess, interest for overdue payment or, penalty under these rules, the assessing officer shall prepare a certificate signed by him, specifying the amount due and send it to the collector of the district concerned who shall proceed to recover from the said employer the amount specified thereunder as if it were an arrear of land revenue.
(1) An employer aggrieved by an order of the assessment made under rule 7 or by an order imposing penalty made under rule 12 may appeal against such order, within three months of the receipt of such order, to the Appellate Authority.
(2) The appeal shall be accompanied with--
(a) the order appealed against ;
(b) a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited;
(c) a fee equivalent to one per cent. of the amount in dispute or penalty or both, as the case may be, under such appeal;
(d) a statement of points in dispute;
(e) documentary evidence relied upo
(1) The Assessing Officer, or any inspector under the main Act, or a Trade Union, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or wilfully evading or attempting to evade the payment of cess may make a complaint to be Board. The Board on receiving such complaint shall examine the complaint and if it so decides may refer such complaint to the Central Government for taking legal action against the offender.
(2) The Central Government, on receiving such reference may make such inquiry as may be considered necessary and authorise an inspector of appropriate jurisdiction to file a complaint in the Court of Law.
FORM I
(See Rule 7)
1. Name of Establishment Registration No. under Building and Other Construction Workers (Regulation of Employment and Conditions of service) Act, 1996. Registering Authority
2. Address
3. Name of work
4. No. of Workers employed
5. Date of commencement of work
Date Month Year Estimated period of work; Months year
6. Estimated cost of construction Details of payments of cess
Stages cost Amount Challan No. and date Advance-A
Deduction at Source-D Final-F
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FORM II
(See Rule 7)
Notice of Stoppage or Reduction of work
I. Name of Establishment Address Registration No. Under Building and Other Construction Works (Regulation of Employment and Conditions of Service) Act, 1996
II. Date of commencement of work Estimated period of work : Month Year
Date Month Year
Estimated cost of work (original) Advance Cess/Deduction at source Date of Assessment Order Amount of Cess assessed
III. Modification to the original estimates Revised date of completion/date of stoppage Reason
Actual cost estimates
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