Thanks for all the comments and detailed views., However, I do not agree with the view taken by MP HC. Will challenge notice and let you know outcome. Thanks again!
From India, Patiala
From India, Patiala
Dear Sir ,
(I) What's cess Act under BCWW Act 1996 who is supposs the to pay the tax the principal employer or the contractor if the old tender are finalised and the tax is not deducted from the bills who is responsible the contractor or the principal employer specialy when there is no clause for cess in the tender (NIT)
(II) Does the work of Machanical earth work in cutting come under Building & Other constructions and does it come under the previu of cess act.
(III) Does the work for supply of Ballast does the same come under the previu of cess act.
(iv) Does the track work comes under the previu of cess act.
From India, Bhopal
(I) What's cess Act under BCWW Act 1996 who is supposs the to pay the tax the principal employer or the contractor if the old tender are finalised and the tax is not deducted from the bills who is responsible the contractor or the principal employer specialy when there is no clause for cess in the tender (NIT)
(II) Does the work of Machanical earth work in cutting come under Building & Other constructions and does it come under the previu of cess act.
(III) Does the work for supply of Ballast does the same come under the previu of cess act.
(iv) Does the track work comes under the previu of cess act.
From India, Bhopal
Dear friends,
In the case of Adani Agro Vs. State of Haryana (2010 LLR 753), the Punjab and Haryana High Court, Chandigarh has removed all doubts as to who is 'employer' under the BOCW Act, 1996 and who is required to pay cess under BOCW Cess Act, 1996. It has also endorsed the views of MP High Court with regard to the applicability of the Act on the establishments where the provisions of the Factories Act 1948 apply. For complete judgment, kindly refer to the Labour Law Reporter or ask me for a photocopy of the same at my emaill address:
Regards
jpratap
From India, Chandigarh
30In the case of Adani Agro Vs. State of Haryana (2010 LLR 753), the Punjab and Haryana High Court, Chandigarh has removed all doubts as to who is 'employer' under the BOCW Act, 1996 and who is required to pay cess under BOCW Cess Act, 1996. It has also endorsed the views of MP High Court with regard to the applicability of the Act on the establishments where the provisions of the Factories Act 1948 apply. For complete judgment, kindly refer to the Labour Law Reporter or ask me for a photocopy of the same at my emaill address:
Regards
jpratap
From India, Chandigarh
Dear J Pratap Please confirm whether the cess is levied on the cost of construction material also or on the cost of civil work i.e, amount paid to the construction workers.
From India, Mumbai
From India, Mumbai
Please refer to rule 3 of the BOCW Cess Rules, 1998 which reads as under:-
"3. Levy of Cess: For the purpose of levy of cess under Sub-sec (1) of Sec. 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include--
-- cost of land;
--any compensation paid or payable to a worker or his kin under the Worker's Compensation Act, 1923."
From India, Chandigarh
"3. Levy of Cess: For the purpose of levy of cess under Sub-sec (1) of Sec. 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include--
-- cost of land;
--any compensation paid or payable to a worker or his kin under the Worker's Compensation Act, 1923."
From India, Chandigarh
Community Support and Knowledge-base on business, career and organisational prospects and issues - Register and Log In to CiteHR and post your query, download formats and be part of a fostered community of professionals.
4.THE BUILDING AND OTHER CONSTRUCTION WORKERS' WELFARE CESS ACT, 1996.doc
Building-and-ot her-constructio n-workers-act-1 996.pdf