Preamble1 – BEEDI WORKERS WELFARE CESS ACT, Section1 – Short title, extent and commencement. Section2 – Definitions. Section3 – Levy and. (1) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected by way of cess. The Beedi Workers Welfare Cess Act, Language Undefined. Attachment File: PDF icon Download The file ( KB) pdf Icon. Act No.
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Amendment Act 47 of Statement of Objects and Reasons. The proceeds related with the collection and imposition of excise duty welfarre said above shall be charged on the Consolidated Fund of India.
The Beedi Workers Welfare Cess Act, 1976
The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session. Application of Act 1 of to cess 4. Recovery of excise duty 5. Thereafter, the Beedi Workers Welfare Cess Act, was amended in to provide levy of not less than ten paise and not more aact fifty paise per thousand manufactured beedis.
Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act. Such tax would have been collected as per any laws which are implemented in India. Levy and collection of cess on manufactured beedis 3-A.
If the houses consensus with regard to the terms of the rules or make some alterations or the houses have difference of opinion and decides not to impellent the rules, the rules shall have effect according to the decisions of the House. Amendment Act 24 of Statement of Objects and Reasons. The duty of excise to be levied shall be in csss to any cess or duty to be leviable on tobacco under any other law for the time being, in force. The Act has included the imposition and collection of tax for the production of beedis.
Such tax shall be between 10 and 50 paise for each production acf beedis.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
Return regarding collection of cess. This can be collected on production of beedis at the rate fixed by the Act. The definitions and term that are not described under the present Act and that are explained in the Central Exercises 1796 Salt Act of shall be interpreted as consigned to those terms as per that welfade. Initially the cess was fixed at workeds paise per kilogram of tobacco issued from warehouses for manufacture of beedis. The former Act provided for levy as a duty of excise by way of cess at a rate not beesi one rupee per kilogram of tobacco issued from warehouses to any person for manufacture of Beedis.
In order to continue and expand welfare measures for persons employed in beedi establishments, it is proposed to amend the Beedi Workers Welfare Cess Act,so as to provide for a levy of cess on manufactured beedis to finance the welfare fund constituted under qelfare 3 of the Beedi Workers Welfare Fund Act, 62 of The Beedi and Cigar Workers Conditions of Employment Act,has a limited coverage in as much as it does prescribe some measures to improve the working heedi of the beedi and cigar workers in industrial premises only, such as cleanliness, ventilation, first aid, canteen, working hours, weekly holidays, etc.
For this purpose it is proposed to levy, as a cess, a duty of excise on so much of the tobacco as is issued to any person from a warehouse for any purpose in connection with the manufacture of beedi. The provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Kashmir.
Beedi Workers Welfare Cess Act Indian Bare Acts :
Application of Act 1 of and the rules made thereunder 4. Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. The levy of such cess shall be at such rate which shall not be less than 10 paise or more than 50 paise per thousand manufactured beedis as the Central Government may, from time to time, fix.
The Central Government as well as other officials prescribed under the enactment shall have authority to direct any person to give with any reason, statistical and cdss details as required under the present Act. As a result, the collection of cess for financing the Beedi Workers Welfare Fund could no longer be collected under cat Beedi Workers Welfare Cess Act, with effect from 1st March, It shall also create rules for any other matters bredi are essential for the proper implementation of the Act.
Short title, extent and commencement 2.
The Beedi Workers Welfare Cess Act, |Legislative Department | Ministry of Law and Justice | GoI
In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc.
The Beedi Workers Welfare Cess Act, was enacted on April 7, for the reason of imposing and collecting excise duty in the form of cess for the production of beedis.
It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, The rate of duty of excise will be at such rate not exceeding one rupee per kilogram of such tobacco as the Central Government may, from time to time, fix. Short title and commencement 2.
From the date appointed by the Government of India by publicizing the Gazette of India, the Government shall collect and impose excise duty in the form of tax for the benefit and well-being of the Beedi Workers Welfare Fund Act, The Act in addition contains provision for the charging of the proceeds with regard to the duty of excise to the Consolidated Fund of India.
The rules shall give power to the Central Government to issue direction to hand over the statistical or other details or records which is necessary to be produced as specified under Section 5 c of the present enactment.
Special section has been added to make the provisions of the Central Excises and Salt Act, also the rules under the said enactment applicable to the present enactment. The excise duty that has been imposed as per the provisions of this enactment shall be added with other tax which is collected on the production and creation of beedis.
The proceeds were utilised to finance the Welfare Fund for Beedi Workers. Statement of Objects and Reasons. Protection of action taken in good faith 7. The proceeds are being utilised to finance the Welfare Fund for Beedi Workers, Initially, the cess was fixed at twenty-five paise per kilogram of tobacco issued from warehouses of manufacture of beedis. The Act bans any litigation or other proceedings against the Government of India or other authority, worker etc for the actions that are carried out in good faith or aimed to be done as per the provisions of the enactment or the rules formulated in compliance with it.
This shall be similar to that of levying, charging and immunity from excise duty and exclusion if any with regard to the production of beedis. The application of the Act shall consist of those connected with the reimbursements and exemption from the excise duty which is implemented in the present term.
This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment. This amount shall be altered by the Government of India periodically after giving notice in the Gazette of India.