(7) This Ordinance may be called the Building and other Construction Workers' Welfare Cess Ordinance, 1995.
(2) It extends to the whole of India.
(i) It shall come into force at once.
Short title, extent and commencement 2 THE GAZETTE OF INDIA EXTRAORDINARY IPART II— Definitions.
Levy and collection of cess Furnishing of returns Assessment of cess Power to exempt.
%. In this Ordinance, unless the context otherwise requires,—
(a) "Board" means a Building and Other Construction Workers' Welfare Board constituted by a State Government under sub-section (1) of section 18 of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995;
(b) "Fund" means the Building and Other Construction Workers' Welfare Fund constituted by a Board;
(e) "^rcscribfcd" rfteafts prescribed by ruISSmade under thi$ Ordinance;
(d) words and expressions used herein but not defined and defined in the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995 shall have the meanings respectively assigned to them in that Ordinance.
3, (/) There shall be levied and collected a cess for the purposes of the Building and Other Construction Workers (Regulation and Employment and Conditions of Service) Ordinance, 1995, at such rate not exceeding one per cent, of the cost of construction incurred by an employer, as the Central Government may, by notification in the Official Gazette, from time to time, specify.
(2) The cess levied under sub-section (1) shall be collected from every employer in such manner and at such time as may be prescribed.
(3) The proceeds of the cess levied under sub-section (1) shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament by appropriation made by law in this behalf so provides, pay to the Boards from time to time out of such proceeds such sum of money as it may think fit for being utilised for the purposes of the Building and Other Construction Workers (Regulation of Employment and Condi tions of Service) Ordinance, 1995, and to the State Governments such sum of money, not exceeding one per cent, Of the amount collected, towards the cost of collection of such cess.
4, (1) Every employer shall furnish such'ieturn, to such officer or authority, in such manner and at such time as may be prescribed.
(2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, fails to furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.