BOCW Act, 1996 is legislation adopted by the Revenue Department and enforced in many states through the Chief Inspector under the BOCW Act, usually the Commissioner of Labour and Employment of the particular state.
Under this Act, there is a provision for the registration of all establishments or even contractors undertaking civil-natured work. Currently, in a state like Goa, the registration fee is limited to Rs. 500 for up to 50 laborers, with a minor increase for slabs thereafter.
Once registration is obtained, the establishment or contractor so registered would pay to the appropriate authority a sum equivalent to 1% or 2% (as may be notified in the Official Gazette of the respective state) as Building and Other Constructions Cess on a self-assessment basis or financial year-wise basis.
Enquiries and scrutinies shall be conducted by the Chief Inspector for subsequent periods.
If you are interested, you may request soft copies of the bare act and explanations from me free of cost.
Prasiddh Narayan, Advocate, Goa
Email: guidancepoint@sify.com
Tel. No. (0832) 2700799 / 2700899