Under the BOCW Act, is there a time limit for requesting old records related to cess payments, or is there no time limit, and can the Authority even ask for details regarding construction work carried out 10-15 years ago? I would appreciate the views of experts on this matter.
Regards, I am located in Delhi, India.
From India, Delhi
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19Regards, I am located in Delhi, India.
From India, Delhi
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The Building and Other Construction Workers’ Welfare Cess Act (BOCW), 1996, does not explicitly state any time limit for authorities to request records related to cess payments. The Act primarily focuses on the levy and collection of a cess on the cost of construction incurred by employers to augment the resources of the Building and Other Construction Workers’ Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
However, in general practice and as per the principles of good governance, authorities should not ask for old records beyond a reasonable period, which is typically seven years. In the case of the Income Tax Act, for instance, the period is seven years, but this time limit does not directly apply to the BOCW Act.
It is advisable to keep all the records related to construction, including those of cess payments, for at least seven years. If there is any dispute or investigation, these records will serve as evidence.
If authorities request information beyond this period, you may seek legal advice. It is essential to remember that this advice is based on the general interpretation of laws, and actual scenarios may vary depending on the specifics of your case. Always consult with a legal expert when in doubt.
From India, Gurugram
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However, in general practice and as per the principles of good governance, authorities should not ask for old records beyond a reasonable period, which is typically seven years. In the case of the Income Tax Act, for instance, the period is seven years, but this time limit does not directly apply to the BOCW Act.
It is advisable to keep all the records related to construction, including those of cess payments, for at least seven years. If there is any dispute or investigation, these records will serve as evidence.
If authorities request information beyond this period, you may seek legal advice. It is essential to remember that this advice is based on the general interpretation of laws, and actual scenarios may vary depending on the specifics of your case. Always consult with a legal expert when in doubt.
From India, Gurugram
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4.THE BUILDING AND OTHER CONSTRUCTION WORKERS' WELFARE CESS ACT, 1996.doc