( l) In this Act, unless the context otherwise requires,-
(a) "Board" means the West Bengal State Social Security Board constituted f PART III under the Unorganised Workers' Social Security Act, 2008; 33 of 2008.
(b) "Cess" means the cess levied and collected under section 4 of this Act;
(c) "motor transport worker" means a person who is employed in a motor transport undertaking directly or through an agency, whether for wages or not, to work in a professional capacity on a transport vehicle or to attend to duties in connection with the arrival, departure, loading or unloading of such transport vehicle and includes a driver, conductor, cleaner, station staff, line checking staff, booking clerk, cash clerk, depot clerk, time-keeper, watchman or attendant, but does not include-
(i) any such person who is employed in a factory as defined in the Factories Act, 1948; 63 of 1948.
(ii) any such person to whom the provisions of any law for the time being in force regulating the conditions of service of persons employed in shops or commercial ~stablishments apply;
(d) "Notification" means a notification published in the Official Gazette;
(e) "Prescribed" means prescribed by rules made under this Act;
(f) "Schedule" means the Schedule to this Act;
(g) "Scheme" means the Scheme notified by the Central Government or the State Government, as the case may be, for the welfare of the motor transport workers;
(h) "State Government" means the State Government of West Bengal.
(2) The words and expressions in relation to motor vehicles used in this Act but not defined in this Act, shall have the same meaning as in the Motor Vehicles Act, 1988, the West Bengal Motor Vehicles Tax Ace, 1979 and the West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989.
CHAPTER II Authorities for the purposes of levy and collection of cess.
3. (I) The State Government shall, by notification, appoint an officer or authority for a specific district or area. and shall appoint such other officers of the State Government to assist the officer or the authority as the State Government may think fit, for carrying out the purposes of this Act. The State Government may appoint different officers or authorities for different areas.
59 of 1988.
West Ben. Act IX of 1979.
West Ben. Act XIX of 1989.
Incidence of' cess.
rale thereof, collec1ion of cc~s.
assessment of i:es$ and furnishing of rc1urn.
THE KOLKATA OAZETIE, EXTRAORDINARY, MAY 5, 2010 The West Bengal Motor Transport Workers' Welfare Cess Act, 2010.
(Chapter Jll.- lncidence and levy of cess, rate of cess and payment of cess.-Section 4.)
(2) An officer or authority appointed under sub-section (1) shall submit returns of cess collected to such officer or authority in such form, in such manner and at such intervals as may be prescribed.
(3) An officer or authority and such other officers appointed under sub-section
(l) to assist the officer or authority, shall have jurisdiction over such areas as may be notified.
( 4) The officers appointed to assist the officer or the authority appointed under sub-section ( 1) in a specified area shall ~xercise such powers as may be delegated to them by the officer or the authority.
(5) An officer or authority and the officers appointeq to assist the officer or the authority under sub-section (1) shall be deemed to be public servant within the meaning of section 21 of the Indian Penal Code, 1860.
(6) No suit, prosecution or other legal proceedings shall lie against the officer or the authority or the other officers appointed under sub-section (1) for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
CHAPTER III Incidence and levy of cess, rate of cess and payment of cess.