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.

Act 28 of 1996

Preamble

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:—

Sections

Type to filter. 15 sections.

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

Rules made under this Act

1 set of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

• BOCW Cess Rules 19981995

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fb1f80b2-c866-4750-bf2d-a3d9781d7088.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4f2874de-9942-4a27-bb80-879af05917d3/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 15 sections of this Act has its own page. This page is not a substitute for legal advice.