(1) Any employer or class of employers in a State seeking exemption under Sec. 6 of the Act may make an application to the Director General of Labour Welfare, Ministry of Labour, Government of India, stating the details of works undertaken, name of the Act or corresponding law in force in that State under which he is liable to pay cess for the welfare of the construction workers and amount of cess actually paid alongwith the date of such payment 148 The Building & other Construction Workers‘ Welfare Cess Rules, 1998 Rule 10 and proof thereof. A copy of such application shall be endorsed to each of the Assessing Officer and the board concerned.
(2) On receipt of such application the Central Government may, if it feels necessary, seek a report from the State Government concerned.
(3) On examining the grounds, facts and merits of such application the Central Government may, by notification in the Official Gazette, issue an order exempting the employer or class of employers, as the case may be, from payment of cess payable under the Act where such cess is already levied and payable under such corresponding law.
(4) Assessment proceedings shall be stopped by the Assessing Officer for a period of thirty days commencing from the date of the receipt of a copy of the application under Sub-rule (1) to him, or till the order of the Central Government under Sub-rule (3) is conveyed to an employer or class of employers who made the application under Sub-rule (1), whichever is earlier.