Thread Started by #NEERAJ BHATIA

SIR, kINDLY LET ME THE KNOW EXEMPTION IN LABOUR WELFARE CESS ACT 1996.
19th October 2010 From India, Mumbai
Dear Member,
In my opinion we do not have any Act in the name of ‘Labour Welfare Cess Act, 1996’. You must be putting your query under The Building & Other Construction Workers’ Welfare Cess Act, 1996 & the Rules made there under.
After going through this Act & Rules we found that section 6 allows us exemption from cess with certain conditions. Section may be read as under:
Section 6. Power to exempt.—Notwithstanding anything contained in this Act, the Central Government may, by notification in the Official Gazette, exempt any employer or class of employers in a State from the payment of cess payable under this Act where such cess is already levied and payable under any corresponding law in force in that State.
Procedure for getting exemption is provided in Rule 9 which runs as under:
Rule 9. Exemption.—(1) Any employer or class of employers in a State seeking exemption under section 6 of the Act may make an application to the Director General of Labour Welfare, Ministry of Labour, Government of India, stating the details of works undertaken, name of the Act or corresponding law in force in that State under which he is liable to pay cess for the welfare of the construction workers and amount of cess actually paid along with the date of such payment and proof thereof. A copy of such application shall be endorsed to each of the Assessing Officer and the board concerned.
(2) On receipt of such application the Central Government may, if it feels necessary, seek a report from the State Government concerned.
(3) On examining the grounds, facts and merits of such application the Central Government may, by notification in the Official Gazette, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Act where such cess is already levied and payable under such corresponding law.
(4) Assessment proceedings shall be stopped by the Assessing Officer for a period of thirty days commencing from the date of the receipt of a copy of the application under sub-rule (1) to him, or till the order of the Central Government under sub-rule (3) is conveyed to an employer or class of employers who made the application under sub-rule (1), whichever is earlier.

Thus we can apply for exemption in cases where such cess is already levied and payable under any corresponding law in force in the State where we want to apply for exemption from payment of cess under this Act. Procedure for getting exemption is provided in Rule 9 which has been detail out as above.


Regards,
R.N.Khola




20th October 2010 From India, Delhi
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