The Building and Other Construction Workers Welfare Cess Third Ordinance, 1996

;e. REGISTERED No. DL-33004/96 .;i, Fti1 ifii <ldlqil ?~he (i;a~ette (d'r~dia V ~'tlW'r EXTRAORDINARY 'lffl1 II-~I PART II-Section 1 3ffi~T{ "fl !.lcfil~lct PUBLISHED BY AUTHORITY ~ ~' 1ttH.tfffitm., ~ 20, 1996,ro'tfl.io 30, 1918 NEW DELHI, THURSDAY, JUNE 20, 1996/JYAISTHA 30, 191R .·,n'IT if f,r,;i ~ ~ Gl' ~ t ~ ~ ~ 3@Tf ~ct~~ ~~~I ,;;.;,e ~aging is given to this Part in order that it m·ay be filed as a separate compilation. ' '.~HNISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legisfative Department) New Delhi, the 20th June, l 9961Jyaistha 30, 1918 (Saka) )!fHEBUILDING AND OTHER CONSTRUCTION WORKERS' WELFARE CESS THIRD ORDINANCE, 1996 No, 26 or 1996 • omulgated by the President in the Forty-seventh Year of the Republic of India. J>rdinance to provide for the levy and collection of a cess on the cost of :?nstruction incurred by employers with a view to augmenting the ysources of the Building and Other Construction Workers' Welfare j~~s'constituted under the Building and Other Construction Workers ~y~ul;11tion of Employment and Conditions of Service) Third Ordinance, , Q~.t ~ER.EA~ the Building and Other Construction Workers' Welfare Cess Ordinance, 1995, ;romulgated by the President on the 3rd day of November, 1995; • .'~'>itREAs the :$uilding and Other Construction Workers ' Welfare Cess Bill, 1995 • :_0 uced m the House of the People to replace the said Ordinance, but had not been ; : · . f ~;~~rrs, _for giving c?n~inued effect to the provi_sions o( the said Ordinance wit_h •. J996 wcations, the Bmld1ng and o,ther Construcl!on Workers' Welfare Cess Ord1- 's •;, , • as promulgated by the President on the 5th day of January, 1996; ,WflEREAS for giv' • d u • , f h B ·1d· • tion W' , mg contrnue e,~ect to the prov1S1ons_ o . t e m _ m~ ::.nd Other ''i.t1• vJ:ikers Welfare Cess O~dmance, 1996, the Bmldmg an.~ vther Construc­ }tof M~%~~;;;~tcond Ordinance, 1996 was prolT'.•..:~gated by the President on ! : Short title, extent and commencement. Definitions. Levy and colkction of Cf.S S. Furnishing returns. of SEC. I] THE GAZE1TE OF INDIA EXTRAORDINARY AND WHEREAS the said Bill has lapsed on the dissoluti on of the House f AND WH EREAS the Bill to replace the said Building and Other Coastruc~i t . Welfare Ccss Orclinance; 1996 has not yet been passed; 0 n Ar.o W~EREAS_ Parliameh_t ls not in session_ and the President is satisfied t stance~ exist #h1ch re?~er. 1t necessar~ f~r him to take 1mf11ediat~ action to h~t ued effect to the prov1s10ns of the Bmldmg and Other Con:'truction Work gi~ Ccss Second Ordm!:lnce, 1996; crs Now, THEREFORE'. i,i'exercise of the powers confen-ed by clause (1) of art· ' C • • h P 'd • I tel :,1e onst1tut1on, t e res1 ent 1s p eased to promulgate the followino Oi·d· o . 1na 1. (I) This Ordinance may be called the Building and Other Construction • Welfare Cess Third Ordinance, 1996. (2) It extends to the whole of India. (3) It shall be deemed lo have come into force on the 3rd day of November; 2. In this Ordinance, unless the context otherwise requires,~ (a) "Board" means a Building and Other Construction Workers' :· Board constituted by a State Government under sub-section (1 J of secti the Building and Other Construclion Workers (Regulation of Emploxi Conditions of Service) Third Ordinance, 1996; • (b) "Fund" means the Building and Other Construction Workers~' Fund constituted by a Board; • (c) "prescribed" means prescribed by rules made under this Ord ' (d) words and expressions used herein but not defined and deff Building and Other Construction Workers (Regulation of Employment ditions of Service) Third Ordinance: 1996 shall have the meanings re assigned to them in that Ordinance. 3. (]) There shall be levied and collected a eess for the purposes of the Bui ·· Other Construction Workers (Regulation of Employmeni and Conditions oL Third Ordinance, 1996, at such rate not ex.ceeding one per cent. of the cost of tion incurred by an cmploye.r, as the Central Government may, by notificati . Official Gazette , from time to time, specify. (2) The ccss levied under suh-section (l) shall be collected from every em such m;inner ;ind at such time, including deduction at source in relation to ab other construction work of a Government or of a public sector undertaking o collection tlu·ough a local authority where an approval of such building or struction work by such local authority is required, as may be prescribed. (3) The proceeds ofthe cess levied under sub-section(]) shall first be credi\ 'Consolidated Fund bf India and the Central Go.vernment may, if Parliament priatioh made by Jaw in this beha)f'so provides, pay to the Boardsfroni. time t of ~uch proceeds such sum of money as it may think. fit for being utilised fort uf the Buildi~g and Other Construction Work~rs (Regulation cif Bmployment a lions of Service) Third Ordi~ance, 1996, and to the State Governments su ··money, not ·exceeding one per cent. of the amount collected, towards the cos . tion of such cess .- ( 4) Notwithstanding anything contained in sub-section (J) or sub-sectio cess leviable under this Ordinance including 2aymen1 of such cess in adv subject to final assessment to be made, be co!le!ted at a uniform rate or rates prescribed on the basis of the quantum of the building or other constructloll; vclved . • • 4. ( 1) Every employer shall furnish such return, to such officer or authori manner and at such time as may be prescribed. . ' • (2) If any person carrying on the. building or other constructiop work, ha. the cess under section 3, fails to furni.sh any return under sub-section (1), th~ the authority shall give a notice re.quiring such person to furnish such ret • such date as may be specified in the notice. j_ THE GAZETfE OF [ND! A EXTRAORDINARY 3 ~ ,_--::::==--,-~ ,'.··, . . authority to whom or to which the return has been furnished under Asses~mentofccss . . , 1-he officer or . b d h . . h . . -- < ... 1. J. . aking or causing to e ma e sue inquiry as c or 1t thmks ht and h JI after m . . n.· .. 4 s a ' . lf or itself that the particulars stated m the return arc correct, by . f • u h1JTtSC '$it1s yin,, l of cess payable by the employer. •·.· s theamoun ,,5ses ·.•. has not been furnished to the officer or authority under sub-section (2) .,.If the return ·r shall after making or causing to be made such inquiry as he or it •. 4 he or 1 , non ' ·d assess the amount of eess payable by the employer. ~ fit, by 01 er, • . . . . ;,, _ I cssessment made under sub-section(]) or sub-sectwn (2) shall speedy ) An ordc1 o .a . I . · . - ,1 ·ch the cess shall be paid by the emp oyer. ate w1 th111 v- 11 'Notwithstanding anything cont~incd in this ?rdmance'. if the Ccn~ral Governm~nt is Power to exempt. > . - ecessary or ex:pcd1cnt so to do m the pubhc interest, It may, by not1f1ca- fied that 1t 1s n • . . . . . . Ot·t· .· 1 Gazette andsubJect to such cond1 twns, tf any, as may be specified therem, 11~ I~ . . ,, ·ein lover or class of employers from the payment of the cess payable under this ptanv P O • k b ·r· d • h ·t· :, 0 f such building or other construcl1011 wor as may e spec1 1e 111 sue nol1 1ca-nance or. · riy officer or authority of the State Government specially cm powered in this behalf Power ofcntry. Government may- (a) with such assistance, if any, as he or it may think fit,'enter at any reasonable any place where he_or it considers it necessary to enter for c;arrying out the pur­ oses of:this Ordinance including verification of the correctness of any particulars :Urnished by any employer under section 4; Sf (b) do within such place anything necessary for the proper discharge of his or its uties under this Ordinance; and (c) exercise such other powers as may be prescribed. any employer fails to pay any amount of ccss payable under section 3 within the time din the order of assessment, suclt employer shall be liable to pay interest on the (lo be paid at the rate of two per cent. for every month or part of a month comprised xiod from the date on which such payment is due till such amount is actually paid. Y amount of eess payable by any employer undei· section 3 is not paid within the ifi.ed inJhe order of assessment made under section 5, it shall be deemed to be in d the authority prescribed in this behalf may, after such inquiry as it deems fit, n,~,uch employer, a penalty not exceeding the amount of cess: '~ that before imposing any such penal! y, such employer shall be given a reason­ . :t~~ity of being heard and if after such hearing the saidauthority is satisfied that Jtwai;•for any good and sufficient reason, no penalty shall be imposed under this lnterest payable on delay in payment of ccss Penalty for non­ payment of cess within the specified time. :ny:amo..int due under this Ordinance (including any interest or penalty) from an Recovery of amount may be recovered in the same manner as an arrear ofland revenue. due 11nder lhe Ordi­ A~y employer aggrieved by an order of assessment made under section 5 or by an osi~g penalty made under section 9 may, within such time as may be presGtibed, :·s:~~ , appellate authority in such form and in such manner as may be prescribed. f ~pbj)eal preferred under sub-section (J) shall be accompanied by such fees as /sen ed. ,therecei t • f . . t~e P O any appeal under sub-sectJon (1), the appellate authority shall, • ".J appellant an opportunitv of being heard in the matter dispose of the appeal Y as • ' ' ,,,:,rt, possible. !?f4er passed : '•a in appeal under this section shall be final and shall not be called ,tny court of law. nance. Appeals. Penally. Offences by companies. Power to !n~~ke rules. 4 THE GAZETTE OF INDIA EXTRAORDJNARY 12. (1) Whuever, being under an obligation to furnish a return under ll-i" furnishes any return knuwing, or having reason to believe, the same to be ;: 1° punishable with imprisonment which may extend to six months or with finea s extend to one thousand rupees, or with both. _ _ w (2) Whoever, being liable to pay cess under this Ordinance, willfully or int" evades or attempts to evade the payment of such cess shall be punishable with irn - which may extend to six months or, with fine, or with both. p (3) No court shall take cognizance of an offence punishable under this section complaint made by or under the authority of the Central Government. 13. (I) Where an offence under this Ordinance has been committed by acornp person who, at the time the offence was committed, was in charge of, and was resp the company for the conduct of the business of the company, as well as t~e coinpan deemed to be guilty of the offence and shall be liable to be proceeded against and accordingly: Provided that nothing contained in this sub-section shall render any such pers any punishment if he proves that tl1e offence was committed without his knowle he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything "'_ontained in sub-section(]), where an offence Ordinance has been committed with the consent or connivance of, or is attributa neglect on the part of, any director, manager, secretaiy or other officer of the com director, manager, secretary or other officer shall also be deemed to be guilty oft and shall be liable to he proceeded against ami punished accordingly. l:-,):plunation.---For the purposes oft.his scctwn,--­ (a) "company" means sny body corporate and includes a firm or oth . tion of individual~;; and (b) "director", in relation to a firm, means B partner in the firm. 14. (I) The Central Government may, by notification rules for carrying out the provisions of this Ordinance. (2) Without prejudice to the generality of the foregoing power, such rules for all or any of the following matters, namely:- (a) the manner in which and the time within which lhe cess shall under sub-section (2) of section 3; (b) the rate or rates of advance ccss leviable under sub-section (4) (c) the particulars of the returns to be furnished, the officer or whom or to which such returns shall be furnished and the manner furnishing such returns under sub-section (J) of section 4; (d'J the powers which may be exercised by the officer or authority un (e) the authority which may impose penalty under section 9; (j) the authority to which an app(;a/ may be filed under sub_-s section 11 and the time within •;,;inch and the form and manner in which may be filed; (g) ~~,e fees which shall accompany an appeal under sub-section (Z l ! : and (h) any other matter which has to be, or may be, prescribed. THE GAZETIB OF INDIA EXTRAORDINARY 5 SEC. I] ·--==== =:::::::::==== ===== = = = = = = =--::===:::::: ~ (J) Every rule made und~r thi~ Ordinanc_e s~iall be laid'. as soon as may be after it is d before each House of Parltament wtule lt 1s m sesswn for a total period of thirty •dma e~hich may be comprised in one sessi0n or in two or more successive sessions, and if, ays • " d' ' f II • h • • h • before the expiry of the session 1m~ne 1at~1y O owm~ ~ C sesswn or l e successive SeS- . 5 aroresaid, both Houses agree m making any mod1f1cat10n m the rule or both Houses s1on ,. aoree that the rule should not be made, the rule shall thereafter have effect only in such "odified form or be of no effect, as the case may be; so, however, that any such mo<lifica­ :ron or annulment shall be without prejudice to the validity of anything previously done uncler that rule. 15. (]) The Building and Other Construction Workers' Wuifare Cess Second Ordinance, J 996, is hereby repealed. (2) Notwithstanding such repeal, anything done or any action take a unuer the OrdinaP•:c so repealed shall be deemed to have been done ortaken under the ,;;ow::,,nr ~:,:;,,;; µrovision'.; of this Ordinance. / / ,c-dANKER DAYAL SHARMA, President. K.L. MOHANPURIA, Secy. to the Govt. of India. I Repeal anc saving.