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Section 12: Provisional assessment and collection of contribution

The Kerala Coir Workers Welfare Fund Act 1987State Act of Kerala · Act 34 of 1987

33[(1) Every employer or dealer or producer of coir products or exporter liable to pay contribution under section 4 shall, pending determination under section 11 of the amount due from him, pay the amount according to latest determination under the said section and in the absence of such determination according to self assessment of contribution payable under section 4, as shown below, namely:—

(a) contribution upto Rs. 100 per annum In lump on or before 30th June of every year.

(b) contribution above Rs.100 and upto Rs.1200 per annum In two half yearly installments before 30th June and 31st December of every year.

(c) Contribution above Rs.1200 per annum In equal quarterly installments before 30th June, 30th September, 31st December and 31st March every year.

31 Substituted by Act 9 of 1998 ( w.e.f. 30th September, 1997).

32 Substituted by Act 9 of 1998 ( w.e.f. 30th September, 1997).

33 Substituted by Act 9 of 1998 (w.e.f. 30th September, 1997).

Note.— The Board may at its discretion allow appropriate rebate for prompt payment or advance payment.]

(2) The contribution for a month due from a coir worker or self-employed person shall become payable on or before the 34[15th day] of the succeeding month.

(3) Whether the contribution is not paid on or before the due date, the Chief Executive Officer or any officer of the Board authorised by it in this behalf, shall issue a notice to the defaulter showing the amount of arrears, and if the amount is not paid within fifteen days of the receipt of such notice, it may be recovered in the same manner as arrears of public revenue due on land.

(4) The amount paid under sub-section (1) by an employer or dealer or producer of coir products 35[or exporter] for a year shall be adjusted against the amount determined, under section 11 for that year.

13.36 [XXX]

Where this provision sits

ActThe Kerala Coir Workers Welfare Fund Act 1987
Section12
Marginal noteProvisional assessment and collection of contribution
JurisdictionState of Kerala
StatusIn force as published by the source

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