Building and Other Construction Worker's Welfare Cess Act, 1996
Posted 05-07-2008 at 03:37 PM by Naveen Kumar Goswami
Dear Friends,
Will you guide me regarding The Building and Other Construction Worker's (Regulation of Employment and Conditions of Service) Rules, 1996 & The Building and Other Construction Worker's Welfare Cess Act, 1996 rules under the said act.
1. Is Principal employer's (Developer) responsibility is to pay Cess Tax @ 1% to the Labour Office
or
contractors are responsibile for pay cess tax @ 1%.
As per the BOCWW Cess Act, 1996 who is engaging labour is liable to pay cess tax.
Please advise the prime responsibility as per the provisions of the said act.
Please guide me.
With regards,
Naveen Kumar Goswami
Will you guide me regarding The Building and Other Construction Worker's (Regulation of Employment and Conditions of Service) Rules, 1996 & The Building and Other Construction Worker's Welfare Cess Act, 1996 rules under the said act.
1. Is Principal employer's (Developer) responsibility is to pay Cess Tax @ 1% to the Labour Office
or
contractors are responsibile for pay cess tax @ 1%.
As per the BOCWW Cess Act, 1996 who is engaging labour is liable to pay cess tax.
Please advise the prime responsibility as per the provisions of the said act.
Please guide me.
With regards,
Naveen Kumar Goswami
Total Comments 3
Comments
 | DEar Goswami This question is debated by all developers. Contractor's job is to do the assigned work given by the principals. Under Labour laws any failure by contractors Principal employer is liable. However, employer can recover from contractor and adjust in the bill payment Go back to the agreement of contract between developer and contractor. Cess clause is essential to avoid such points. Contractor may run away after the work and his responsbilibuty is restricted to the execution. But Developer/builder is ultimate person. as such builder/developer has to pay the Cess. Thanks Ram K Navaratna HR Resonance Visit: hrresonance.googlepages.com |
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| | Dear Ram, I have a different query. As per section 2 defining the term "building or other construction work" , the act is not applicable to cases where the provisions of factories Act or Mines Act Apply. A person at the time of setting up a factory construct the builing as per the factory plan then get the licence and registration. Is he liable to pay the Cess? As the authority may say that before registration, it is applicable. REgards Gopal Krishna Mundhra Regards Gopal Krishna Mundhra |
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| | Dear Gopal, Please appreciate the purpose of enacting various labor laws. The weaker section(worker) to benefit. Hence if challenged the Court verdict would be to implement any act that gives the highest benefit to the workers. Hence it is better to comply laws with a liberal interpretation. Thanks. Kannan |
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