GOVERNMENT OF KERALA LawW (Legislation-C) Departmen | .a ‘NOTIFICATIONre No. 19790/LegC208/Law." Dated Thirwananthopuram: eae se coh 28th Ashadha, 1930, - # In- pursuanceof AIRE (3): of Article 348 mi the Constitution of India’ the Governoris pleased toauthorise the publication in the Gazette of the following translation in the English language of the Kerala Coir Workers’ Welfare Cess Act, 2008(20 of 2008).
By order of the Governor, _V.G KumarGiruay- 7 Special Secretary (Law). - “ e -[Translationigin’English: ofthe“2008-6e1-sa0n."0dgenase)on orosagpublisheduunderthe‘authority:of theeae - ee "ACT.20 OF,2008 nemSot.oe ; “THEAKERALA.CORWORKERS” WELF.AREcessen2008 an‘Act.to provide‘forthelei:aaacollectionf:cessontthe saleprovéedsoft ae“coconut husk,coconut husk’fibre,. coir:‘and.coirproducts with a viewto ‘augmentingthe.resourcesoftheKeralaCoir Workers’ Welfare Fund Board.:
{constiued2undersection166.of theKerala Coir:Workers:Welfare FFund¢Act,:
o hoe v pinble5SWarekas::‘eA‘is:is expedient.to:aforthee levy and| collection:y net ‘of¢cess-onthe:saleprocéeds.ofcoconut. husk, coconut husk fibre, coir and. coir’ “productswith aview-to augmenting the.resourcesofthe. Kerala-CoirWorkers”:
|. Welfare Fund Boardconstituted.oetheKerala,Coir Workers’WelfareFund Free. =; Dee ;
‘Act,’ 1987; tetaeCeo wom ee_ 7- ;so¢ aaeSraeso a a Ey ooaeea: “a3 Ee Fi ie < ae Beitt enactediinthe:ifty-ninthYear ofthee Republic«ofIndiaas 18“Shortfille‘andcemeronene=)This:Actmay.y becalledthe Kerala if Tey~ “ * a ate w. G 5 ir.'. Workers- Welfare CessAct,2008.- 3 (2):Itshall.come‘into forceon,1suchdate8as.s theGovernmentmay, by:
‘Rotification|in:‘the.Gazette,“appoint. :wah,aeoy ro cel a, _t anal oe £7‘2,Definitions.—{1).In this.‘Act,unlessthecontextotherwisersaiesae creme) rey meri wo bw eG SEs (a):“AssessingOfficer”.‘means:an\ officerappointed,bytthe Governmentunder.section AyeaiAinSgt ONa Bt 4 an ‘(b):“Board”"acanedihe }Kerala’Coir. Workers?WelfareFund{ Board.
|sebastituted.under.section1 6,oftheKeralaCoirWorkers!‘WelfareFund:Act,» 1987.
G4.of.1987); Benge fog a ; Z Oke Pe a aa ak aF an we ae a 4 ao?
y iie)“Goi?”‘means ‘theccoirpbtainedbythespinning, af¢coconut“iusk “fibr ‘separatedfront.the‘husk of, the.coconut; Cp ID OEteee gia Finh a og oeCe ee os , Set ae cs | By-@d):“coirproducts”means:eaeimattings*rugsandcarpets, coconut.huskfibre;‘other: rubberized-coir: products. rhanufactured.byusing, i{coconutut husk:fibre,coirorpith,wholly"or:-partlyanditincludes,products 1 1 ‘manufacturedintraditional:looms.and:‘mechanised. looms,otherproducts and.
meproductswiththebackingof.esrubber«oree“similar backing.
ina vflals; “sf Sneaerahe a oe aae“dealer”‘méans; any personengagediin1 thepuesofbuying, “pellingor- storingfor sale’‘of: coconuthusk,“coconuthusk.fibre, coir. or anycoir” _ProdutsalantheStatéofKerala butJitdoes.not includeacultivatorwho| oes| “0“Fund”:-neingKerala‘ColtWorkets? ‘WelfareFundestablished.
“anderssection3of the.Kerala.CoirWorkers-WelfareFundAct,,‘1987; | a(s)“Goyernment”™ means.theGovernmentof Kerala; :anyaBy a cet go r: a + » . “ :
by“prescribed” ‘means.sprescribedbyrulesmadeunderthisAct;
oeby“sale:proceeds”‘means ‘the value of buying:and: selling of coconut” husk,‘coconut husk fibre, coirorcoir.productsnmade‘i‘in\theStateee Keralaa for:
eeorto’Process.otherwise.’ :uoAe PaePesateGAaok a Fate | A (2).WordselexpressionsMeeenereintbutnot.cementinthe:Kerala ‘CoitWorkers’ ‘Welfare. Fund.‘Act,1987:shallhave@ thefreeeae ceasedto,them in,thatAct. aneo o Nae ere oak exceeding:one> per.centofthe total*sale procecdéofadealerrepurpose.2 of «the‘KeralaCoir‘Workers’‘Welfare.FundAct,8).nethaoea he “eyThe&cess leviedunder’‘sub-sectiona.shall escollectedfrorh,every.
dele,in‘such mannerandiin.suchitimeas.may,beprescribed.- Pomepre 4 : ca & o GB).The«cess5 leviedundersub-section: (1) shall: bein ‘addition’to any?
cess,dutyOr‘tax’ leviableon.coconut: husk, coconut.husk.fibre, coir or. coir’ a {productsunder.‘any otherlawfor.thetimebeing.in.force! ooasbta!
Ne a)The proceeds:‘ofcess:collected.underanesection1Q)‘shall be:
“rédited initially:tothe ConsolidatedFundofteSeofKerala,|inco|mariner asmay,be prescribed.- “theieaSays e i).Theamount:aecess.“eellecied shall.be:BhateBtheFund.ofthe:
“Boatby’ the Government.‘after. deducting.the. cost, ofcollection’‘of such cess, <notexcedding.one. per¢cent:‘of.the.amount,collectedeveryyear,before:30th.June, Jin‘such1manner “as may.be.prescribed, te Rg aeeeEa TF oe:
2 4 Appointment ofraging Opicer._The Corerinient may, by notificattion -in the Gazette, appoint any officer of Coir ‘Development Department, not B? Sw - the rank of DeputyRegistrar/Project Officer (Coir) or.an Officer in the equivalent rank as Assessing Officer, and ey fix, their local limits ofjurisdiction for the eanraeee
5. -Maintenance PiRegisters‘and pero—(1) Every dealer shall maintain .
“such registers and records in such manner as maybe prescribed: in they.
commercial establishment. oo 7 yo an | (2) They‘shall be produced on.“demandaby anyOffices or~Authority / authorised by. this Act for verification. 7 | a 6: Furnishing of Returns bythe dealet—(1) Every’ dealereshall furnish return showing the sale proceeds ofthe previous financial year to the Assessing Officer in.such manner and at such time as may. be Prescribed.oy |
(2) If anydealer liable to pay the cess under section 3 fails to farnish the. return under sub-section (1), the Assessing Officer. shall give a notice ‘requiring such dealer to furnish such1neonbefore such date as may‘be egin the notice. - ;Ce ; a ?
| 7. Assessment of Cess.(1)‘The ‘Assessing Officer.Sits received a return iat ‘section.6 shall, after making or: causing |to be made such enquiry AS he| ‘thinksfit.and after satisfying himself thatthe particulars stated in the return are’ correct,“byorder, assess.”the amount of cess payable bythe dealer.. oe ° a.
| QQ) If ‘the return eynot been furnished to the’Regs Officer under’ nesection (2) of section 6, he shail, after making or causing to be made such enquiry, as he> thinks fit, Py order, ASSESSaie amount ofcess$ payable by, the dealer.ie en et re A ee ‘ a 4 :
(3) An orderof assessment’niade under sub-section ayorr sub-settion Q) sishall specify. the amount of cess,and the date within fulthe cessea oe , Paidae thedealer,” re rr 18,9 OY a oO | | (4) The Officer coriducting the enquiry nates sub-section, (1) «or ‘sub- “setion (2), shall for the purpose ofsuch enquiry, have the same powers as’are Vested in a Civil Court whiletrying a suit under the Code of Civil Procedure;
ae(Central Act 5 of 1908), iin respect ofthe following matters, namely:ss Poel-@)) enforcing the’ attendance of any person or examining him ¢on Be -oathoraffirmation; ebNe ae -. 4 4 Go ae ea , 3 me Mote O-“requiring5 the.disclostreand.production of documents! 5 Orreceiving.evidenceonaffidavits;eeaoh geoSsee od)issuing.commissions,fortheexaminationofwitnesses. Ceres Se6)Any.enquiry under‘thissection.shail:be.deemedto ‘be judicial ;
“proceedings. within:themeaning,of.sections193‘and. 228ofthe Indian‘Penal’ Code(CentralAct 45.ofaD)andfor1aOUIofssectiona)ofthe pa | Paae a) Be“Provisional:Collectionaoss(1)Every dealet liable. topayOme Sundersection’3 shall,” pay.byway.ofadvance. cess On or before: the: 10th of © every.‘month an:amount equivalent. toone--twelfth ‘oftheamount.t payable " aanually:byhim:accordingto.aes latest assessmentunder:‘section he , “QFWheretheamountis: not paid.vader‘sub:‘sectionQj on or+ before| “the:duedate,the Assessing Officer may.issue‘Notice: to. the defaulter showing’ the amount:in-arrears.and directing to. paythe said amount ‘withinsuchPeriod « notaf pxceedingseven.days:of the receipt:of.the notice.”neiey AST eae ~8)Theamount paid‘under sub-section.().bythepeefor ia yearaball' ‘beadjustedagainst theAmguitassessed undersection.7. for that.year. eae :
|ae9.“Interest.payableon.delay’in‘paymentofCess.—If any‘dealerfailstto’ ‘payany.amount’of:‘CeSSpayable under section’ 3 within the time specifiediin‘theZ “order of assessment,suchdealer‘shall be’ liable:to.pay.interest on the amount to” -be paidat the tateoftwoper:cent for. every!month or.part of a monthcomprised| “intheperiod. from’‘thedate:onwhich:such:payment,isissduettill‘suchsLOUgis” teatpaid.«2 ooteerere aea ate geet! ohvegea a 10"‘Penaliyjor'nnon-payment“ofCesswithinthespecifiededttimeHFany .
-amiount ofcess’payable by.any’dealer. undersection.3 is-not paid’within the.
“date specified'iinthe.orderof. assessment. under séction-Titshall be deemed to:
‘be’ inarrears and:the Assessing Officer.may, after.making‘such|enquiry ashe “deems,fit, imposeon suchdealera penaltynotexceeding |theamountofcess:, - au *Provided thatbeforeiimposingany,‘suchpenalty,‘such ‘dealer,shallbe.given aateaséniable’opportunityofbeing’heard andifafter.suchhearingthe.Assessing -Officeriis satisfied that,the default:‘was:for’anygoodandsufficient:Feason: no “Penalty:shall:‘beimposedunderthis.‘section,weeese Bl REN ED ger ee . Me“Recovery ofamountdue‘under thisAct.Any.amountoesundétthis "Act,Gncluding:interestand.penalty) from‘thedealer:may'be recoveredjin“the.
;Samemanner:as.an. arrear of: land1revenue: ieeee atete 4 Qe:Appeal“ayAny.‘dealerdagtiévedbyaan:ant‘of.asségsment.made!
‘unde:section:‘7 OF:-by-an‘order.imposing®“penalty‘undersection:10may,within© sixty: days’of, reveipt. of order; prefer’anAppealto,theDirectorrofl: i Developmentin,‘suchmanner.asmaybe.resertgeetad 2 roel 6):‘OnBasstoftheappealundersib.sectiona (De‘theImeenof Coir:
| Development. shall,after giving.the.appellantanopportunity.ofbeing heard)in:
the:matter,y dispose:of.apepeal8as.“expeditiously.as:eesSS :
7 ‘ee“RevisionTheComment‘may, éittiersuomotu‘or on‘any1 application, of the: aggrieved.person,‘callforthe:records:ofany:proceedings.takenby.the* AppellateAuthority:ander section’12and.makesuchenquiry’and pass”‘such, +Radaae‘an.weatsrevisionpace5 hisLectershailbe:‘made:
within:thirty. days:from.the*dateof.receiptof the. order:by’the‘applicant and.no.2 order under this’ sectionshallneneewithout: givingtheBeetievedoean opportunity:of,being:heard:.
~Provided.further.that‘noorder‘by‘exercisingthe1revisignal‘eeail aby the:Government.suo‘moto, after.the:Spinyatthreeyearsfrom’ the datecHaeorder. passediin.anappeal. : hg AS es reall Power’‘fo'‘entry.—Any‘AssessingOfficer’or‘anyotherr Officerspecially, caponcred.in’‘this:behalfbythe.Government,‘may—n)5are foeoyh oy a eT ape Bara wate ne “1(a)-with. such assistance:af¢any,‘as.he:thinksfit;‘enter’afanyreasonable‘ time,“any:establishmenitor.place.‘wherehe.‘considers. it‘necessary.‘to.enter:for, ‘carrying outthe:purposes.of thisAct; includingverification:ofthe..correctnessof .
‘the Particulars.futnishedby:apy.dgalerundersectionofae é
(b).require:the.production:ofanywegister.andany‘other’document, ‘relating‘to the sale:ofcoconuthusk;coconut.husk:fibre,;coiror.cojtproducts;
-and:ny : : 2 oh 5 15,“Return of collected:‘Ces:—)‘Everypene Officer shall furnish wowear and such other specified authority as maybe directed, every month _a return showing the amount of cess collected by him duringthePa Bronth, in such formarid within such. period as.may be prescribed.— period and in such form,asMay “be prescribed.
oN
(2) The’Chief Exceutive, Officer:‘of the Board*or the authority specified inae(1) shail furnish to ‘the Goverment every year a return showing the total amount of cess collected duringthe previous ee yeat, within| such “\e
16. Penalty—{1) Any dealer, ‘being undeer anobligation to furnish a etre “under this Act, furnishes any return knowing, oy having reason to believe, the same to be false shall. be punisshable with imprisonment which may extend to six.
‘months, or with fine which may extendto five thousand rupees OF withboth.
2) Whoever, being. liable to: pay cess underthis Act, wilfully or- “intentionally evades or attempts ‘to evade the payment ofsuch cess, shall-be:
punishable ‘with imprisonment whichmay extend to six’months or with fine which.
eyee tofive thousandrupees or with both. | )
(3): Whoever, pontaents any of the provisions ofthis Actor the rules made’thereundershall,ifno other penalty is elsewhere provided by this : Act for suchcontravention, -be purdshable|with imprisonmentfor a term which ‘May ‘extend to. three monthsor ee fine which may, extend to two.. thousand fivehundred rapes or withboth, Og erDore | - " comtnission of such. offerive. - Co Dee
(4) NoCourtshall takevognizansesofaanMottenes punishableunder this'ssection save on a complaint made ty orunder the suo, of the Government. ° : a, OWOffence hy Companies:=i),Whereaanoffence.under this Act hasbeen committed: by: a.company, every person who, at thetime of.offence: was’ ‘committed; was inchargeofand was responsitie to. the company fer the ‘conduct.
ofthe business of the company, as’ well as inecompany,shall be deemed to’be_ “guilty ofthe offfenceand shailbe Table tto beProceeded against andPunished.
‘accordingly: or : “Provided that,nothing pontencaain.-ikiseecrion ‘shallrenderany such:
“person liable to any punishment if te proves that the offence was committed:
"without his jmnowledge or that lie had exercised all due diligence to prevent|the . ® a eB a2) Notwfhstandinganything containediin.sub-section (1), wherean “offenceunder thts Act hasideen comm:tted. with theconsent or‘connivancee of, -N\ ags we S BM2n7I08 aaeeyeeaeoeBeg eeoe ' 6 ‘ordis:-attributable®to‘any‘négligence %onithe:partneany‘director;‘manager, secretaryor other:‘officer:‘of.the company,“such:director,:smanaget,‘secre Sy Or.
:other’oescer,ceealso:be.= deemed tobetyofthatoffenceanid‘shallbbeliable.
se ag“BarfofJurisdiction’we ofCCivilGoitrts jurisdiction’to settle; ‘decide‘or deal ‘with.any.question’‘oF.‘to’‘detetmitie:any” ‘matter. whichiis‘by‘orunderthis Act,’or‘the.rules: required-to”‘be:‘settled,decided’ ‘ordealtwith’‘or.to.bedetermined|by“theGovernment,or:anyauthority¢orofficer ahcy49.)eonertto’eerides“(),"Fhe‘Governmentmay;by:notificationifthe Gazete,makerules.for,r carrying |‘outt the¢provisions0‘of,thisAct, sf Ne ok tateimayprovidefor altorany|j ofthe=emater,imei Sebe yeSag asl <6hiermannercattime.withinwhicha‘coudauldgcd proveedsof the:eefinancialneshallbesfurnished by.a”dealertohe 7 - ,
(3) Every rule.made under this Act shall be laid, as soon as may be att is made, before the Legislative Assembly, while it is in session, for a total period of fourteen days, which may be comprised in.one session or in two successive sessions and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly makes any ° modification in the rule or decides that the rule should not be made, the mule shall thereafter have effect only in such modified form or beof-no effect, as the ‘case may be: so however, that any such modification or annulment shall be without prejudice to the validity of anything previously dene under that rule.
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