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Labour Welfare Act

The Building and Other Construction Workers’ Welfare Cess Act, 1996 establishes a cess on construction costs to support the welfare of construction workers in India. This Act applies nationwide and was enacted to enhance resources for welfare boards. The cess rate is set between one to two percent of construction costs, as determined by the Central Government.

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32 views1 page

Labour Welfare Act

The Building and Other Construction Workers’ Welfare Cess Act, 1996 establishes a cess on construction costs to support the welfare of construction workers in India. This Act applies nationwide and was enacted to enhance resources for welfare boards. The cess rate is set between one to two percent of construction costs, as determined by the Central Government.

Uploaded by

im.ravigupta
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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THE BUILDING AND OTHER CONSTRUCTION

WORKERS’ WELFARE CESS ACT, 1996


(Act No. 28 of 1996)
[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.
BE it enacted by Parliament in the Forty-seventh Year of the Republic of India
as follows:—
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 have come into force on the 3rd day of November, 1995.
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 Government under sub-section (1) of
section 18 of the Building and Other Construction Workers (Regulation
of Employment and Conditions of Service) Act, 1996;
(b) “Fund” means the Building and Other Construction Workers’ Welfare
Fund constituted by a Board;
(c) “prescribed” means prescribed by rules made under this Act;
(d) words and expressions used herein but not defined and defined in the
Building and Other Construction Workers (Regulation of
Employment and Conditions of Service) Act, 1996 shall have the
meanings respectively assigned to them in that Act.
3 . Levy and collection of cess.—(1)
cess. 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, 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.
(2) The cess levied under sub-section (1) shall be collected from every
employer in such manner and at such time, including deduction at source in relation
to a building or other construction work of a Government or of a public sector
undertaking or advance collection through a local authority where an approval of
such building or other construction work by such local authority is required, as may
be prescribed.

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