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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Such tax shall be between 10 and 50 paise for each production of beedis. 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 other details as required under the present Act. The former Act provided for levy as a duty of excise by way of cess at a rate not exceeding one rupee per kilogram of tobacco issued from warehouses to any person for manufacture of Beedis.
The definitions and term that are not described under the present Act and that are explained in the Central Exercises and Salt Act of shall be interpreted as consigned to those terms as per that enactment. The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
Crediting of proceeds of duty to the Consolidated Fund of India 5. 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 section 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 conditions of the beedi and cigar workers in industrial premises only, such as cleanliness, ventilation, first aid, canteen, working hours, weekly holidays, etc.
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. This can be collected on production of beedis at the rate fixed by the Act. The proceeds were utilised to finance the Welfare Fund for Beedi Workers. The former Act provides for levy as a duty of excise by way of cess on1. Short title, extent and commencement 2.
Levy and collection of cess on manufactured beedis 3-A. The Bill is mainly designed to achieve the above objectives. 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.
As a result, the collection of workerss for financing the Beedi Workers Welfare Fund could no longer be collected under the Beedi Workers Welfare Cess Act, with effect from needi March, 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. Application of Act 1 of and the rules made thereunder 4. 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 BEEDI WORKERS WELFARE CESS ACT, – Lawyers Law
Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act. Return regarding collection of cess. The Act has included the imposition and collection of tax for the production of beedis. Application of Act 1 of to cess 4. The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.
In order to provide welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund. 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. 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.
After amendment of the Beedi Workers Welfare Cess Act,the cess was levied a the rate of ten paise per thousand manufactured beedis, but was increased to thirty paise per thousand on 1st March, to meet the increasing cost of administering the various welfare measures under the Fund. 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.
Initially the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses for manufacture of beedis. Amendment Act 47 of Statement of Objects and Reasons. In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc. It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, The provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Kashmir.
Protection of action taken in good faith 7.
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 increase the minimum rate of cess from ten paise to fifty paise and maximum rate of cess from fifty paise to five rupees per thousand manufactured beedis, as the Central Government may, from time to time, fix.
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. Power to call for information 6. Such tax would have been collected as per any laws which are implemented in India. The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties.