Building and Other Construction Workers' Welfare Cess Act, 1996

No.28 OF 1996

Contents
Sections	Particulars
1	Short title, extent and commencement
2	Definitions
3	Levy and collection of cess
4	Furnishing of returns
5	Assessment of cess
6	Power to exempt
7	Power of entry
8	Interest payable on delay in payment of cess
9	Penalty for non-payment of cess within the specified time
10	Recovery of amount due under the Act
11	Appeals
12	Penalty
13	Offences by companies
14	Power to make rules
15	Repeal and saving

[19th August, 1996]

An act to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers' Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.

Comment: The aim of this Act is to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers' Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.

BE it enacted by Parliament in the Forty-seventh year of the Republic of India as follows:---