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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Application of Act 1 of and the rules made thereunder 4. The Act has included the imposition and collection of tax for the production of beedis.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
Recovery of excise duty 5. 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.
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.
Return regarding collection of welrare. Initially the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses for manufacture of beedis. 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 welfafe c of the present enactment.
This shall be similar welfre that of levying, charging and immunity from excise duty and exclusion if any with regard to the production of beedis. This can be collected on production of beedis at the rate fixed by the Act.
Thereafter, the Beedi Workers Welfare Cess Act, was amended in to provide workeds of not less than ten paise and not more than fifty paise per thousand manufactured beedis. 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.
Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act. It shall also create rules for any other matters that are essential for the proper implementation of the Act. 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 provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Kashmir. Amendment Act 47 of Statement of Objects and Reasons. Short title and commencement 2. Such tax would have been collected as per any laws which are implemented in India. This type of imposition of tax shall be applied with respect to dorkers and repayment of cess under the provisions of the present enactment. 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.
The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.
Levy and collection of cess on manufactured beedis 3-A. This amount shall be altered by the Government of India periodically after giving notice in the Gazette of India.
The Beedi Workers Welfare Cess Act, |Legislative Department | Ministry of Law and Justice | GoI
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.
The Act welfre any litigation or other proceedings against the Government of India or other authority, worker etc for cdss 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. The proceeds were utilised to finance the Welfare Fund for Beedi Workers. The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session. 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.
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 former Act provides for levy as a duty of excise by way of cess on1. The excise duty that has been imposed as per the provisions of this enactment shall be added with other tax which is collected workkers the production and creation of beedis.
Power to call for information 6.
In order to provide welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund. It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th Cses, 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 former Act provided for levy as a duty of excise by way of cess at a rate not exceeding one rupee per kilogram of sct issued from warehouses to any person for manufacture of Beedis. The Bill is mainly designed to achieve the above objectives. Crediting of proceeds of duty to the Consolidated Fund of India 5. Statement of Objects and Reasons. The definitions and term that are not described wlrkers 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.
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. In order to continue and workeers welfare measures for persons employed in beedi establishments, it is proposed to amend the Beedi Workers Welfare Cess Act,so as to provide needi a levy of cess on manufactured beedis to finance the welfare fund constituted welfre section 3 of the Beedi Workers Welfare Fund Act, 62 of The duty of excise to be levied shall be in addition to any cess cesw duty to be leviable on tobacco under any other law for the time being, in force.
Short title, extent and commencement 2. 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. Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. Amendment Act 24 of Statement of Objects and Reasons. Protection of action taken in good faith 7. 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.
As a result, the collection of cess for financing the Beedi Workers Welfare Fund could no longer be collected under wprkers Beedi Workers Welfare Cess Act, with effect from 1st March, Application of Act 1 of to cess 4. The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties. The levy of such cess shall be wor,ers such rate which shall not be less than 10 paise or more than 50 paise per thousand manufactured beedis as the Central At may, from time to time, fix.
In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc. From the date appointed by the Government of India by publicizing ach 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,