In building and other construction works more than eight million workers are engaged throughout the country. These workers are one of the most vulnerable segments of the unorganized labour in India. Their work is of temporary nature, the relationship between employer and the employee is temporary, working hours are uncertain.
- Basic amenities and welfare facilities provided to these workers are inadequate.
- Risk to life and limb is also inherent.
- In the absence of adequate statutory provisions to get the requisite information regarding the number and nature of accidents was quite difficult and due to this to fix responsibility or to take corrective measures was not an easy job.
Although the provisions of certain Central Acts were applicable to the building and other construction workers yet a need was felt for a comprehensive Central Legislation for regulating the safety, welfare and other conditions of service of these workers.
- In pursuant to the decision of the 41st Labour Ministers’ Conference held on 18th May, 1995, the Committee of State Labour Ministers had expressed its consensus for the Central Legislation on this subject.
- In order to regulate the employment and conditions of service of building and other construction workers and to provide for their safety, health and welfare measures the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995 (Ord.14 of 1995) was promulgated by the President on 3rd November, 1995 as the Parliament was /not in session.
To replace this Ordinance a Bill was introduced in the Lok Sabha on 1st December, 1995. Since the Bill could not be taken up for consideration it lapsed. On 5th January, 1996 the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1996 (Ord.3 of 1996).
To replace this Ordinance a Bill was introduced in the Parliament which could not be passed and the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, 1996 (Ord.15 of 1996) on 27th March, 1996. As this Ordinance could not be replaced by an Act of Parliament the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996 (Ord.25 of 1996) on 20th June, 1996.
In order to replace this Ordinance the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill was introduced in the Parliament. STATEMENT OF OBJECTS AND REASONS It is estimated that about 8.5 million workers in the country are engaged in building and other construction works.
Building and other construction workers are one of the most numerous and vulnerable segments of the unorganized labour in India. The building and other construction works are characterized by their inherent risk to the life and limb of the workers. The work is also characterized by its casual nature, temporary relationship between employer and employee, uncertain working hours, lack of basic amenities and inadequacy of welfare facilities.
In the absence of adequate statutory provisions, the requisite information regarding the number and nature of accidents is also not forthcoming. In the absence of such information, it is difficult to fix responsibility or to take any corrective action.2.
Although the provisions of certain Central Acts are applicable to the building and other construction workers yet a need has been felt for a comprehensive Central Legislation for regulating their safety, health, welfare and other conditions of service The State Governments and Union Territory Administrations have been consulted ID the matter and a majority of them have favored such a legislation.
Also, in a meeting of the Committee of State Labour Ministers constituted pursuant to the decision of the 41st Labour Ministers’ Conference held under the Chairmanship of the then Union Labour Minister on the 18th May, 1995, a general consensus had emerged on the need for the proposed Central Legislation.3.
In view of the circumstances explained above, it has been considered necessary to constitute Welfare Boards in every State so as to provide and monitor social security schemes and welfare measures for the benefit of building and other construction workers. For the said purpose, it has been considered appropriate to bring in a comprehensive legislation by suitably amplifying the provisions of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill, 1988 which was introduced in the Rajya Sabha on the 5th December, 1988.
It has also been considered necessary to levy a cess on the cost of construction incurred by the employers on the building and other construction works for ensuring sufficient funds for the Welfare Boards to undertake the social security Schemes and welfare measures.4.
As Parliament was not in session and in view of the urgency felt by the Government for meeting the longstanding demand for the aforesaid legislation, the President was pleased to promulgate the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995 (Ordinance 14 of 1995) along with another Ordinance for the levy of a cess on the 3rd November, 1995.5.
A Bill, namely the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill, 1995 was introduced in Lok Sabha on the 1st December, 1995 to replace the aforesaid Ordinance by an Act of Parliament. Singe the said Bill could not be taken up for consideration in the Winter Session, 1995 and the Budget Session, 1996 of Lok Sabha, fresh Ordinances, namely, the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1996 and the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, 1996 (Ordinance 15 of 1996) respectively were promulgated on the 5th January, 1996 and the 27th March.1996 with a view to provide continued effect to the legislative protection.
- With tile dissolution of the 10th Lok Sabha, the Building and Other Construction Workers (Regulation of Employment and Conditions, of Service) Bill, 1995 has lapsed.
- By virtue of Articles 123 (2)(a) of the Constitution the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, promulgated on 27th March, 1996 would have also ceased to operate with effect from 4th July, 1996.
In view of the urgency attaching to the matter and as Parliament was not in Session, the President was pleased to promulgate the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996 (Ordinance 25 of 1996), on 10th June, 1996 in order to give continued effect to the legislative protection envisaged in the said ordinance.6.
The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996, inter alia, provides for the following matters, namely:- (i) provision to cover every establishment which employs or had employed on any day of the preceding twelve months, fifty or more workers in any building or other construction work; (ii) define “appropriate Government” in respect of various establishments and also to enable to Central Government to notify and public sector undertaking in respect of which the Central Government will be the appropriate Government; (iii) constitution of Central and State Advisory Committee to advise the appropriate Government on matters arising out of administration of the said Ordinance: (iv) constitution of Expert Committee to advise on matters relating to framing of rules by the appropriate Government.
(v) registration of establishments employing construction workers, and appointment of registering officers; (vi) registration of building workers as beneficiaries under the said Ordinance and provision for their identity cards, etc.; (vii) constitution of Welfare Boards by the State Governments and registration of beneficiaries under the Fund; (viii) provide for finalizing and augmenting resources of the Welfare Board constituted by the State Governments; (ix) fixing hours for normal working day, weekly paid rest day, wages for over time, provision of basic welfare amenities like drinking water, latrines and urinals, creches, first aid, canteens, etc., for the building workers; (x) provision for temporary living accommodation to all building workers within or near the work site; (xi) making adequate provisions for safety and health measures for construction workers including appointment of safety committees and safety officers and compulsory notification of accidents; (xii) empowering the Central Government to frame model rules for safety measures headed by Director-General of Inspection at the Central Level and Inspector-General at the State Level; (xiii) provision for appointment of inspecting staff including Director-General of Inspection at the Central level and Inspector-General at the State level; (xiv) special provisions regarding fixing responsibility of employers to ensure compliance with safety provisions and with regard to prevention of accidents, timely payment of wages, etc; (xv) provision for penalties for contravention, obstructions, violation and offence; taking cognizance by court of offence punishable under this Bill; and protection of action taken in good faith; (xvi) application of the Workmen’s Compensation Act, 1923 to building and other construction workers; and (xvii) empowering the Central Government to give directions to the States and to remove difficulties arising in giving effect to the provisions of the said Ordinance.7.
The Bill seeks to replace the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance,,1996. ACT 27 OF 1996 The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill having been passed by both the Houses of Parliament received the assent of the President on 19th August,,1996.
It came on the Statute Book as THE BUILDING AND OTHER CONSTRUCTION WORKERS (REGULATION OF EMPLOYMENT AND CONDITIONS OF SERVICE) ACT, 1996 (27 of 1996).
THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS RULES, 1998 1 In exercise of the powers conferred by sub-section (1) of section 14 of the Building and Other Construction Workers’ Welfare Cess Act.1996 (Act 28 of 1996), the Central Government hereby makes the following rules, namely:- 1.
Short title and commencement.- (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 2 of their publication in the Official Gazette.2. Definitions.- 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 tile meanings respectively assigned to them in those Acts. (e) ‘Specified’ means specified by a State Government by an order published in tile Official Gazette.
F) ‘Cess Collector’ means an officer appointed by the State Government for collection of cess under the Act. (g) Assessing Officer’ means a gazetted officer of a State Government or an officer of a local authority holding an equivalent post to a gazetted officer of the State Government appointed by such State Government for assessment of Cess under the Act.
(h) Appellate Authority’ means an officer, senior in rank to the Assessing Officer, appointed by the State Government for the purposes of section 11 of the Act.3. Levy of cess.- For the purpose of levy of cess under sub-section (1) of section 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. | Vide G.S.R.49(E), dated 26th March, 1998, published in the Gazette of India, Extra., Pt. II, Sec.3 (i), dated 26th March, 1998 |
| 2. | Came into force on 26th March, 1998 |
4. Time and manner of collection.- (1) The cess levied under sub-section (1) of section 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 Sector Undertaking shall deduct or cause to be deducted the cess payable at the notified rates from the bills paid for such works.
(4) Notwithstanding the provisions of sub-rule (1) and sub-rule (2), where the approval of a construction work by a local authority is required, every application for such approval shall be accompanied by a crossed demand draft in favour of the Board and payable at the station at which the Board is located for an amount of cess payable at the notified rates on the estimated cost of construction: Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of commencement and further payments of cess due shall be made as per the provisions of sub-rule (2).
Contents
- 0.1 The BOCW Act, 1996 (Part-1) || THE BUILDING & OTHER CONSTRUCTION WORKERS ACT, 1996 | HSE STUDY GUIDE
- 0.2 When was the building and other construction workers bill passed?
- 0.3 What is the building and other construction workers Welfare Act?
- 1 What is the building and other construction workers’welfare cess Bill?
The BOCW Act, 1996 (Part-1) || THE BUILDING & OTHER CONSTRUCTION WORKERS ACT, 1996 | HSE STUDY GUIDE
(5) An employer may pay in advance an amount of cess calculated on the basis of the estimated cost of construction along with the notice of commencement of work under section 46 of the Main Act by a crossed demand draft in favour of the Board and payable at the station at which the Board is located: Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of such commencement and further payment of cess due shall be made as per the provisions of sub-rules (2).
- 6) Advance cess paid under sub-rules (3), (4) and (5), adjusted be adjusted in the final assessment made by the Assessing Officer.5.
- Transfer of the proceeds of the cess to the Board.- (1) The proceeds 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 of 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 percent. of the total amount collected. (3) The amount collected shall be transferred to the Board within thirty days of its collection.6.
- Information to be furnished by the employer.- (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.7.
Assessment.- (1) The Assessing Officer, on receipt of information in Form I from an employer shall make a secrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished, 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 information furnished, the Assessing Officer is of the opinion that employer has under-calculated or miscalculated the cost of construction or has calculated less amount of cess payable, he shall issue notice to the employer for assessment of the cess.
(4) On receipt of such notice the employer shall furnish to the Assessing Officer a reply together with copies of documentary or other evidence in support of his claim, within fifteen days of the receipt of the notice: Provided that the Assessing Officer may, in the course of assessment, afford an opportunity to the assessee to be heard in person, if he so requests to substantiate his claim.
5) If the employer fails to furnish the reply within the period specified under sub-rule (4), or where an employer fails to furnish information in Form I, the Assessing Officer shall proceed to make the assessment on the basis of available records, and other information incidental thereto. (6) The Assessing Officer may, at anytime while the work is in progress, authorise such officer to make such enquiry at the work site or from documentary evidence or in any other manner as he may think fit for the purpose of estimating the cost of construction as accurately as possible.8.
Return of overpaid cess.- (1) Where the Assessing Officer has passed an order of assessment and the 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 forced 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 be, for making the refund of excess cess as ordered in the revised assessment.
(4) The Board shall, within thirty days of receipt of the endorsement from the Assessing Officer under sub-rule (3), refund the amount specified in the order to the employer through a demand draft payable at the station where the establishment is located.
- 5) Where the Appellate Authority has modified the order of assessment reducing the amount of cess, refund shall be made within such time as may be specified in that order.9.
- Exemption.- (1) Any employer or class of employers in a State seeking exemption under section 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 along With the date of such payment and proof thereof.
A copy of such application shall be endorsed to 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, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Act where such cess is already levied and payable under such corresponding law.
4) Assessment proceedings shall be stopped by the Assessing Officer for a period of thirty days commencing from the date of the receipt of a copy of the application under sub-rule (1) to him, or till the order of the Central Government under sub-rule (3) is conveyed to an employer or class of employers who made the application under sub-rule (1), whichever is earlier.3 10.
Powers of Assessing Officer and other officers.- (1) An Assessing Officer, or an officer authorised under sub-rule (8) of Rule 7, if empowered by the State Government under section 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 or 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 number of workers employed; (e) seize or take copies of any such records; (f) make general assessment of the stage of the construction work having been completed; (g) direct the employer or any other person incharge of the place that no material or machinery shall be removed or disturbed for so long as is necessary for the purpose of any examination; (h) take measurement, notes or photographs; (i) exercise such other powers considered absolutely necessary for reasonable assessment of cost of construction.11.
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 deposited with the local authority under sub-rule (4) of rule 4, as the case may be.12.
Penalty for non-payment.- (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 employer a penalty not exceeding such amount of cess: Provided that before imposing any such penalty, such employer 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.13.
Revovery of overdue amount.- For the purpose of recovery 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.14.
Appeal.- (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 upon.
- 3) On receipt of the appeal the Appellate Authority may call from the Assessing Officer a statement on the basis of his assessment order appealed against, as such Appellate Authority may consider necessary for the disposal of such appeal; (4) The Appellate Authority shall give the appellant an opportunity of being heard in the matter and dispose of the appeal as expeditiously as possible.
(5) On being satisfied on the quantum of cess the Appellate Authority shall confirm the order of the Assessing Officer or if in his opinion the assessment was wrong or on the higher side shall modify the order of assessment or if in his opinion the assessment is on the lower side or if the basis of assessment is wrong, it shall remand back the assessment order to the Assessing Officer alongwith his observations to rectify the wrong.
- 6) All order remanded back under sub-rule (5) shall be disposed of by the Assessing Officer within one month in view of the observation made by the Appellate Authority: Provided that if the amount of cess is proposed to be enanced the assessee shall be given an opportunity of being heard.
- 7) No appeal shall lie against the order of the Appellate Authority under this rule.
(8) If the Appellate Authority is of the opinion that the quantum of penalty imposed is on the higher side or not correctly made it shall suitably modify or set aside the order of the Assessing Officer, as the case may be. (9) The appeal under this rule shall be disposed of by making a speaking order and a copy of such order shall be sent to each of the appellant, the Assessing Officer and the Board within five days of the date on which such order is made.
10) An order in appeal reducing the amount of cess shall also ask the Board to refund the excess cess. (11) An order in appeal reducing, enhancing or confirming the orders of penalty, as the case may be, shall also specify the date by which the amount of penalty should be paid/refunded.15. Filing of Complaints.- (1) The Assessing Officer, or any inspector under the main Act, or Trade Union, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or willfully evading or attempting to evade the payment of cess may make complaint to the Board.
The Board on receiving such complaint shall examine the complaint and if it so decide 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.
| 2. | Address | |||
| 3. | Name of Work | |||
| 4. | No. of Workers employed | |||
| 5. | Date of commencement of work Date Month Year | Estimated period work : Month Year | ||
| 6. | Estimated cost of construction Details of payment of cess | |||
| Stages | Cost | Amount Challan No. and Date | Advance-A Deduction at Source-D Final-F | |
| 1 st Year | ||||
| 2 nd Year | ||||
| 3 rd Year | ||||
| 4 th Year | ||||
| Total: | ||||
| Signature of Employer | ||||
| Name of Employer | ||||
| Date | ||||
| TO BE FILLED BY ASSESSING OFFICER | ||||
| 7. | Date of completion | |||
| 8. | Final cost | |||
| 9. | Date of assessment | |||
| 10. | Amount assessed | |||
| 11. | Date of Appeal, if any | |||
| 12. | Date of order in Appeal | |||
| 13. | Amount as per Order in Appeal | |||
| 14. | Date of transfer of cess to the Board | |||
| 15. | Amount transferred Challan No. and date | |||
| Signature | ||||
| Designation | ||||
FORM II Notice of Stoppage or Reduction of Work
| I. | Name of Establishment | Registration No. under Building and Other Construction Workers (Regulation of Employment and Condition of Service) Act, 1996 |
| Address : | ||
| II. | Date of Commencement of work Date Month Year Estimated cost of work (original) | Estimated period of work : Month Year 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 Actual cost estimates Actual cost incurred Whether work is being handed over in any other person/agency for completion. If yes. Name/Address of such Person/agency. | Reason Yes/No. |
| Signature of employer | ||
| Name of employer | ||
| Date | ||
| TO BE USED BY ASSESSING OFFICER | ||
| Date of revision of assessment | ||
| Amount of cess after revision | ||
| Cess already received | Cess to be recovered | |
| Cess to be refunded, if any | Reference to Board for refund; | |
| Date/number | ||
| Signature | ||
| Designation |
When was the building and other construction workers bill passed?
In building and other construction works more than eight million workers are engaged throughout the country. These workers are one of the most vulnerable segments of the unorganized labour in India. Their work is of temporary nature, the relationship between employer and the employee is temporary, working hours are uncertain.
Basic amenities and welfare facilities provided to these workers are inadequate. Risk to life and limb is also inherent. In the absence of adequate statutory provisions to get the requisite information regarding the number and nature of accidents was quite difficult and due to this to fix responsibility or to take corrective measures was not an easy job.
Although the provisions of certain Central Acts were applicable to the building and other construction workers yet a need was felt for a comprehensive Central Legislation for regulating the safety, welfare and other conditions of service of these workers.
In pursuant to the decision of the 41st Labour Ministers’ Conference held on 18th May, 1995, the Committee of State Labour Ministers had expressed its consensus for the Central Legislation on this subject. In order to regulate the employment and conditions of service of building and other construction workers and to provide for their safety, health and welfare measures the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995 (Ord.14 of 1995) was promulgated by the President on 3rd November, 1995 as the Parliament was /not in session.
To replace this Ordinance a Bill was introduced in the Lok Sabha on 1st December, 1995. Since the Bill could not be taken up for consideration it lapsed. On 5th January, 1996 the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1996 (Ord.3 of 1996).
- To replace this Ordinance a Bill was introduced in the Parliament which could not be passed and the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, 1996 (Ord.15 of 1996) on 27th March, 1996.
- As this Ordinance could not be replaced by an Act of Parliament the President promulgated the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996 (Ord.25 of 1996) on 20th June, 1996.
In order to replace this Ordinance the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill was introduced in the Parliament. STATEMENT OF OBJECTS AND REASONS It is estimated that about 8.5 million workers in the country are engaged in building and other construction works.
- Building and other construction workers are one of the most numerous and vulnerable segments of the unorganized labour in India.
- The building and other construction works are characterized by their inherent risk to the life and limb of the workers.
- The work is also characterized by its casual nature, temporary relationship between employer and employee, uncertain working hours, lack of basic amenities and inadequacy of welfare facilities.
In the absence of adequate statutory provisions, the requisite information regarding the number and nature of accidents is also not forthcoming. In the absence of such information, it is difficult to fix responsibility or to take any corrective action.2.
Although the provisions of certain Central Acts are applicable to the building and other construction workers yet a need has been felt for a comprehensive Central Legislation for regulating their safety, health, welfare and other conditions of service The State Governments and Union Territory Administrations have been consulted ID the matter and a majority of them have favored such a legislation.
Also, in a meeting of the Committee of State Labour Ministers constituted pursuant to the decision of the 41st Labour Ministers’ Conference held under the Chairmanship of the then Union Labour Minister on the 18th May, 1995, a general consensus had emerged on the need for the proposed Central Legislation.3.
In view of the circumstances explained above, it has been considered necessary to constitute Welfare Boards in every State so as to provide and monitor social security schemes and welfare measures for the benefit of building and other construction workers. For the said purpose, it has been considered appropriate to bring in a comprehensive legislation by suitably amplifying the provisions of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill, 1988 which was introduced in the Rajya Sabha on the 5th December, 1988.
It has also been considered necessary to levy a cess on the cost of construction incurred by the employers on the building and other construction works for ensuring sufficient funds for the Welfare Boards to undertake the social security Schemes and welfare measures.4.
As Parliament was not in session and in view of the urgency felt by the Government for meeting the longstanding demand for the aforesaid legislation, the President was pleased to promulgate the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995 (Ordinance 14 of 1995) along with another Ordinance for the levy of a cess on the 3rd November, 1995.5.
A Bill, namely the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill, 1995 was introduced in Lok Sabha on the 1st December, 1995 to replace the aforesaid Ordinance by an Act of Parliament. Singe the said Bill could not be taken up for consideration in the Winter Session, 1995 and the Budget Session, 1996 of Lok Sabha, fresh Ordinances, namely, the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1996 and the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, 1996 (Ordinance 15 of 1996) respectively were promulgated on the 5th January, 1996 and the 27th March.1996 with a view to provide continued effect to the legislative protection.
With tile dissolution of the 10th Lok Sabha, the Building and Other Construction Workers (Regulation of Employment and Conditions, of Service) Bill, 1995 has lapsed. By virtue of Articles 123 (2)(a) of the Constitution the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Second Ordinance, promulgated on 27th March, 1996 would have also ceased to operate with effect from 4th July, 1996.
In view of the urgency attaching to the matter and as Parliament was not in Session, the President was pleased to promulgate the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996 (Ordinance 25 of 1996), on 10th June, 1996 in order to give continued effect to the legislative protection envisaged in the said ordinance.6.
The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance, 1996, inter alia, provides for the following matters, namely:- (i) provision to cover every establishment which employs or had employed on any day of the preceding twelve months, fifty or more workers in any building or other construction work; (ii) define “appropriate Government” in respect of various establishments and also to enable to Central Government to notify and public sector undertaking in respect of which the Central Government will be the appropriate Government; (iii) constitution of Central and State Advisory Committee to advise the appropriate Government on matters arising out of administration of the said Ordinance: (iv) constitution of Expert Committee to advise on matters relating to framing of rules by the appropriate Government.
(v) registration of establishments employing construction workers, and appointment of registering officers; (vi) registration of building workers as beneficiaries under the said Ordinance and provision for their identity cards, etc.; (vii) constitution of Welfare Boards by the State Governments and registration of beneficiaries under the Fund; (viii) provide for finalizing and augmenting resources of the Welfare Board constituted by the State Governments; (ix) fixing hours for normal working day, weekly paid rest day, wages for over time, provision of basic welfare amenities like drinking water, latrines and urinals, creches, first aid, canteens, etc., for the building workers; (x) provision for temporary living accommodation to all building workers within or near the work site; (xi) making adequate provisions for safety and health measures for construction workers including appointment of safety committees and safety officers and compulsory notification of accidents; (xii) empowering the Central Government to frame model rules for safety measures headed by Director-General of Inspection at the Central Level and Inspector-General at the State Level; (xiii) provision for appointment of inspecting staff including Director-General of Inspection at the Central level and Inspector-General at the State level; (xiv) special provisions regarding fixing responsibility of employers to ensure compliance with safety provisions and with regard to prevention of accidents, timely payment of wages, etc; (xv) provision for penalties for contravention, obstructions, violation and offence; taking cognizance by court of offence punishable under this Bill; and protection of action taken in good faith; (xvi) application of the Workmen’s Compensation Act, 1923 to building and other construction workers; and (xvii) empowering the Central Government to give directions to the States and to remove difficulties arising in giving effect to the provisions of the said Ordinance.7.
- The Bill seeks to replace the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Third Ordinance,,1996.
- ACT 27 OF 1996 The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Bill having been passed by both the Houses of Parliament received the assent of the President on 19th August,,1996.
It came on the Statute Book as THE BUILDING AND OTHER CONSTRUCTION WORKERS (REGULATION OF EMPLOYMENT AND CONDITIONS OF SERVICE) ACT, 1996 (27 of 1996).
What is the building and other construction workers Welfare Act?
The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013
The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013 was introduced in the Rajya Sabha by the Minister of Labour and Employment on March 18, 2013. The Bill has been referred to the Standing Committee on Labour for examination and report within three months.
The Bill amends two laws i.e. the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (RECS Act) and the Building and Other Construction Workers’ Welfare Cess Act, 1996 (WC Act).
The RECS Act regulates the employment, service conditions, health, safety and welfare measures of building and other construction workers.
The WC Act provides for the levy and collection of a cess on the employer, at the rate of one to two percent of the cost of construction incurred by him. The cess collecting authority (local authority or state government) deducts upto one percent of the amount collected towards the cost of collecting such cess. The cess is paid to the Building and Construction Workers’ Welfare Board constituted under RECS Act.
The RECS Act is being amended to remove the upper limit of Rs 10 lakh as the total cost of construction. The Bill allows the central government to notify the maximum cost of construction.
Under the RECS Act, every building worker between the ages of 18 to 60 years who engaged in any building or construction work for at least 90 days (during the past one year) is eligible to register as a beneficiary. The amendments remove the: (i) 90 day requirement for registration of workers and, (ii) the upper age limit of 60 years.
Till the state governments constitute their State Welfare Boards, the amendments provide for the constitution of a Board that will perform such functions. The Board will consist of a chairperson, i.e. Secretary of the Department of Labour, and Secretaries of the Department of Finance, Planning and Social Welfare as members.
As per the RECS Act, the Welfare Board can incur expenses for salaries, allowances and other administrative requirements upto five per cent of its total expenses during that financial year. The amendment removes this limit and allows the central government to notify the percentage.
The amendments in the RECS Act allow the central government to appoint and coordinate with Director Generals (not exceeding 10) in laying down the standards of inspection and they shall exercise powers of an inspector in the respective area.
The WC Act is amended to prescribe a time limit of 30 days for cess collecting authorities to deposit cess to the Welfare Board.
The Bill allows state governments to file complaints for contravention of provisions of the Act.
DISCLAIMER: This document is being furnished to you for your information. You may choose to reproduce or redistribute this report for noncommercial purposes in part or in full to any other person with due acknowledgement of PRS Legislative Research (“PRS”).
The opinions expressed herein are entirely those of the author(s). PRS makes every effort to use reliable and comprehensive information, but PRS does not represent that the contents of the report are accurate or complete. PRS is an independent, not-for-profit group. This document has been prepared without regard to the objectives or opinions of those who may receive it.
: The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013
The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013
The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013 was introduced in the Rajya Sabha by the Minister of Labour and Employment on March 18, 2013. The Bill has been referred to the Standing Committee on Labour for examination and report within three months.
The Bill amends two laws i.e. the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (RECS Act) and the Building and Other Construction Workers’ Welfare Cess Act, 1996 (WC Act).
The RECS Act regulates the employment, service conditions, health, safety and welfare measures of building and other construction workers.
The WC Act provides for the levy and collection of a cess on the employer, at the rate of one to two percent of the cost of construction incurred by him. The cess collecting authority (local authority or state government) deducts upto one percent of the amount collected towards the cost of collecting such cess. The cess is paid to the Building and Construction Workers’ Welfare Board constituted under RECS Act.
The RECS Act is being amended to remove the upper limit of Rs 10 lakh as the total cost of construction. The Bill allows the central government to notify the maximum cost of construction.
Under the RECS Act, every building worker between the ages of 18 to 60 years who engaged in any building or construction work for at least 90 days (during the past one year) is eligible to register as a beneficiary. The amendments remove the: (i) 90 day requirement for registration of workers and, (ii) the upper age limit of 60 years.
Till the state governments constitute their State Welfare Boards, the amendments provide for the constitution of a Board that will perform such functions. The Board will consist of a chairperson, i.e. Secretary of the Department of Labour, and Secretaries of the Department of Finance, Planning and Social Welfare as members.
As per the RECS Act, the Welfare Board can incur expenses for salaries, allowances and other administrative requirements upto five per cent of its total expenses during that financial year. The amendment removes this limit and allows the central government to notify the percentage.
The amendments in the RECS Act allow the central government to appoint and coordinate with Director Generals (not exceeding 10) in laying down the standards of inspection and they shall exercise powers of an inspector in the respective area.
The WC Act is amended to prescribe a time limit of 30 days for cess collecting authorities to deposit cess to the Welfare Board.
The Bill allows state governments to file complaints for contravention of provisions of the Act.
DISCLAIMER: This document is being furnished to you for your information. You may choose to reproduce or redistribute this report for noncommercial purposes in part or in full to any other person with due acknowledgement of PRS Legislative Research (“PRS”).
- The opinions expressed herein are entirely those of the author(s).
- PRS makes every effort to use reliable and comprehensive information, but PRS does not represent that the contents of the report are accurate or complete.
- PRS is an independent, not-for-profit group.
- This document has been prepared without regard to the objectives or opinions of those who may receive it.
: The Building and Other Construction Workers Related Laws (Amendment) Bill, 2013
What is the building and other construction workers’welfare cess Bill?
THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS RULES, 1998 1 In exercise of the powers conferred by sub-section (1) of section 14 of the Building and Other Construction Workers’ Welfare Cess Act.1996 (Act 28 of 1996), the Central Government hereby makes the following rules, namely:- 1.
- Short title and commencement.- (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 2 of their publication in the Official Gazette.2.
- Definitions.- 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 tile meanings respectively assigned to them in those Acts. (e) ‘Specified’ means specified by a State Government by an order published in tile Official Gazette.
(f) ‘Cess Collector’ means an officer appointed by the State Government for collection of cess under the Act. (g) Assessing Officer’ means a gazetted officer of a State Government or an officer of a local authority holding an equivalent post to a gazetted officer of the State Government appointed by such State Government for assessment of Cess under the Act.
(h) Appellate Authority’ means an officer, senior in rank to the Assessing Officer, appointed by the State Government for the purposes of section 11 of the Act.3. Levy of cess.- For the purpose of levy of cess under sub-section (1) of section 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. | Vide G.S.R.49(E), dated 26th March, 1998, published in the Gazette of India, Extra., Pt. II, Sec.3 (i), dated 26th March, 1998 |
| 2. | Came into force on 26th March, 1998 |
4. Time and manner of collection.- (1) The cess levied under sub-section (1) of section 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 Sector Undertaking shall deduct or cause to be deducted the cess payable at the notified rates from the bills paid for such works.
(4) Notwithstanding the provisions of sub-rule (1) and sub-rule (2), where the approval of a construction work by a local authority is required, every application for such approval shall be accompanied by a crossed demand draft in favour of the Board and payable at the station at which the Board is located for an amount of cess payable at the notified rates on the estimated cost of construction: Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of commencement and further payments of cess due shall be made as per the provisions of sub-rule (2).
The BOCW Act, 1996 (Part-1) || THE BUILDING & OTHER CONSTRUCTION WORKERS ACT, 1996 | HSE STUDY GUIDE
(5) An employer may pay in advance an amount of cess calculated on the basis of the estimated cost of construction along with the notice of commencement of work under section 46 of the Main Act by a crossed demand draft in favour of the Board and payable at the station at which the Board is located: Provided that if the duration of the project is likely to exceed one year, the demand draft may be for the amount of cess payable on cost of construction estimated to be incurred during one year from the date of such commencement and further payment of cess due shall be made as per the provisions of sub-rules (2).
- 6) Advance cess paid under sub-rules (3), (4) and (5), adjusted be adjusted in the final assessment made by the Assessing Officer.5.
- Transfer of the proceeds of the cess to the Board.- (1) The proceeds 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 of 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 percent. of the total amount collected. (3) The amount collected shall be transferred to the Board within thirty days of its collection.6.
Information to be furnished by the employer.- (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.7.
Assessment.- (1) The Assessing Officer, on receipt of information in Form I from an employer shall make a secrutiny of such information furnished and, if he is satisfied about the correctness of the particulars so furnished, 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 information furnished, the Assessing Officer is of the opinion that employer has under-calculated or miscalculated the cost of construction or has calculated less amount of cess payable, he shall issue notice to the employer for assessment of the cess.
(4) On receipt of such notice the employer shall furnish to the Assessing Officer a reply together with copies of documentary or other evidence in support of his claim, within fifteen days of the receipt of the notice: Provided that the Assessing Officer may, in the course of assessment, afford an opportunity to the assessee to be heard in person, if he so requests to substantiate his claim.
- 5) If the employer fails to furnish the reply within the period specified under sub-rule (4), or where an employer fails to furnish information in Form I, the Assessing Officer shall proceed to make the assessment on the basis of available records, and other information incidental thereto.
- 6) The Assessing Officer may, at anytime while the work is in progress, authorise such officer to make such enquiry at the work site or from documentary evidence or in any other manner as he may think fit for the purpose of estimating the cost of construction as accurately as possible.8.
Return of overpaid cess.- (1) Where the Assessing Officer has passed an order of assessment and the 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 forced 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 be, for making the refund of excess cess as ordered in the revised assessment.
(4) The Board shall, within thirty days of receipt of the endorsement from the Assessing Officer under sub-rule (3), refund the amount specified in the order to the employer through a demand draft payable at the station where the establishment is located.
- 5) Where the Appellate Authority has modified the order of assessment reducing the amount of cess, refund shall be made within such time as may be specified in that order.9.
- Exemption.- (1) Any employer or class of employers in a State seeking exemption under section 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 along With the date of such payment and proof thereof.
A copy of such application shall be endorsed to 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, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Act where such cess is already levied and payable under such corresponding law.
4) Assessment proceedings shall be stopped by the Assessing Officer for a period of thirty days commencing from the date of the receipt of a copy of the application under sub-rule (1) to him, or till the order of the Central Government under sub-rule (3) is conveyed to an employer or class of employers who made the application under sub-rule (1), whichever is earlier.3 10.
Powers of Assessing Officer and other officers.- (1) An Assessing Officer, or an officer authorised under sub-rule (8) of Rule 7, if empowered by the State Government under section 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 or 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 number of workers employed; (e) seize or take copies of any such records; (f) make general assessment of the stage of the construction work having been completed; (g) direct the employer or any other person incharge of the place that no material or machinery shall be removed or disturbed for so long as is necessary for the purpose of any examination; (h) take measurement, notes or photographs; (i) exercise such other powers considered absolutely necessary for reasonable assessment of cost of construction.11.
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 deposited with the local authority under sub-rule (4) of rule 4, as the case may be.12.
Penalty for non-payment.- (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 employer a penalty not exceeding such amount of cess: Provided that before imposing any such penalty, such employer 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.13.
Revovery of overdue amount.- For the purpose of recovery 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.14.
Appeal.- (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 upon.
- 3) On receipt of the appeal the Appellate Authority may call from the Assessing Officer a statement on the basis of his assessment order appealed against, as such Appellate Authority may consider necessary for the disposal of such appeal; (4) The Appellate Authority shall give the appellant an opportunity of being heard in the matter and dispose of the appeal as expeditiously as possible.
(5) On being satisfied on the quantum of cess the Appellate Authority shall confirm the order of the Assessing Officer or if in his opinion the assessment was wrong or on the higher side shall modify the order of assessment or if in his opinion the assessment is on the lower side or if the basis of assessment is wrong, it shall remand back the assessment order to the Assessing Officer alongwith his observations to rectify the wrong.
- 6) All order remanded back under sub-rule (5) shall be disposed of by the Assessing Officer within one month in view of the observation made by the Appellate Authority: Provided that if the amount of cess is proposed to be enanced the assessee shall be given an opportunity of being heard.
- 7) No appeal shall lie against the order of the Appellate Authority under this rule.
(8) If the Appellate Authority is of the opinion that the quantum of penalty imposed is on the higher side or not correctly made it shall suitably modify or set aside the order of the Assessing Officer, as the case may be. (9) The appeal under this rule shall be disposed of by making a speaking order and a copy of such order shall be sent to each of the appellant, the Assessing Officer and the Board within five days of the date on which such order is made.
- 10) An order in appeal reducing the amount of cess shall also ask the Board to refund the excess cess.
- 11) An order in appeal reducing, enhancing or confirming the orders of penalty, as the case may be, shall also specify the date by which the amount of penalty should be paid/refunded.15.
- Filing of Complaints.- (1) The Assessing Officer, or any inspector under the main Act, or Trade Union, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or willfully evading or attempting to evade the payment of cess may make complaint to the Board.
The Board on receiving such complaint shall examine the complaint and if it so decide 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.
| 2. | Address | |||
| 3. | Name of Work | |||
| 4. | No. of Workers employed | |||
| 5. | Date of commencement of work Date Month Year | Estimated period work : Month Year | ||
| 6. | Estimated cost of construction Details of payment of cess | |||
| Stages | Cost | Amount Challan No. and Date | Advance-A Deduction at Source-D Final-F | |
| 1 st Year | ||||
| 2 nd Year | ||||
| 3 rd Year | ||||
| 4 th Year | ||||
| Total: | ||||
| Signature of Employer | ||||
| Name of Employer | ||||
| Date | ||||
| TO BE FILLED BY ASSESSING OFFICER | ||||
| 7. | Date of completion | |||
| 8. | Final cost | |||
| 9. | Date of assessment | |||
| 10. | Amount assessed | |||
| 11. | Date of Appeal, if any | |||
| 12. | Date of order in Appeal | |||
| 13. | Amount as per Order in Appeal | |||
| 14. | Date of transfer of cess to the Board | |||
| 15. | Amount transferred Challan No. and date | |||
| Signature | ||||
| Designation | ||||
FORM II Notice of Stoppage or Reduction of Work
| I. | Name of Establishment | Registration No. under Building and Other Construction Workers (Regulation of Employment and Condition of Service) Act, 1996 |
| Address : | ||
| II. | Date of Commencement of work Date Month Year Estimated cost of work (original) | Estimated period of work : Month Year 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 Actual cost estimates Actual cost incurred Whether work is being handed over in any other person/agency for completion. If yes. Name/Address of such Person/agency. | Reason Yes/No. |
| Signature of employer | ||
| Name of employer | ||
| Date | ||
| TO BE USED BY ASSESSING OFFICER | ||
| Date of revision of assessment | ||
| Amount of cess after revision | ||
| Cess already received | Cess to be recovered | |
| Cess to be refunded, if any | Reference to Board for refund; | |
| Date/number | ||
| Signature | ||
| Designation |
