Preamble1 – BEEDI WORKERS WELFARE CESS ACT, Section1 – Short title, extent and commencement. Section2 – Definitions. Section3 – Levy and. (1) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected by way of cess. The Beedi Workers Welfare Cess Act, Language Undefined. Attachment File: PDF icon Download The file ( KB) pdf Icon. Act No.
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The Act has included wrokers imposition and collection of tax for the production of beedis. Application of Act 1 of and the rules made thereunder 4. Crediting of proceeds of duty to the Consolidated Fund of India 5.
The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India. Application of Act 1 of to cess 4.
If the houses consensus with regard to the terms of the rules or make some alterations or the houses have difference of opinion and decides not to impellent the rules, the rules shall have effect according to the axt of the House. In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc.
It shall also create rules for any other matters that are essential for the proper implementation of the Act. Qct Bill is mainly designed to achieve the above objectives. Power to call for information 6. In order to continue and expand welfare measures for persons employed in wellfare establishments, it is proposed to amend the Beedi Workers Welfare Cess Act,so as to provide for a levy of cess on manufactured beedis to finance the welfare fund constituted under section 3 of the Beedi Workers Welfare Fund Act, 62 of The 197 were utilised to finance the Welfare Fund for Beedi Workers.
The Central Government as well as other officials prescribed under the enactment shall have authority to direct any person to give with any reason, statistical and other details as required under the present Act. Special section has been added to make the provisions of the Central Excises and Salt Act, also the rules under the said enactment applicable to the present enactment. The former Act wellfare for levy as a duty of excise by way of cess at a rate not exceeding one rupee per kilogram of tobacco issued from warehouses to any person for manufacture of Beedis.
Such tax would have been collected as per any laws which are implemented aelfare India. The Act bans any litigation or other proceedings against the Government of India or other authority, worker etc for the actions that are carried out in good faith or aimed to be done as per the provisions of the enactment or the rules formulated in compliance with it.
The rules shall give power to the Central Cesss to issue direction to hand over the statistical or other details or records which is necessary to be produced as specified under Section 5 c of the present enactment.
The Beedi Workers Welfare Cess Act, |Legislative Department | Ministry of Law and Justice | GoI
In order to continue and expand welfare measures for persons employed in beedi establishments, it is proposed to amend the Beedi Workers Welfare Cess Act, so as to increase the minimum rate of cess workres ten paise to fifty paise and maximum rate of cess from fifty paise to five rupees per thousand manufactured beedis, as the Central Government may, from time to time, fix.
The excise duty that has been imposed as per the provisions of this enactment shall be added with other tax which is collected on the production and creation of beedis. It was subsequently increased to fifty paise per thousand welfarr beedis with effect from 17th October, Protection of action taken in good faith 7. Beeid the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses for manufacture of beedis.
This can be collected on production of beedis at the rate fixed by the Act.
The Beedi Workers Welfare Cess Act, 1976
The Beedi Workers Welfare Cess Act, was enacted on April 7, for the reason of imposing and collecting excise duty in the form of cess for the production of beedis. Such tax shall be between 10 and 50 paise for each production of beedis.
The rate of duty of excise will be at such rate not exceeding one rupee per kilogram of such tobacco as the Central Government may, from time to time, fix. Short title and commencement 2. This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment.
Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. The Act in addition contains provision for the charging of the proceeds with regard to the duty of excise to the Consolidated Fund of India. The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session. The application of the Act shall consist of those connected with the reimbursements and exemption from the excise duty which is implemented in the present term.
Short title, extent and commencement 2.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
This amount shall be altered by the Government of India periodically after giving notice in the Gazette of India.
Return regarding collection of cess. The duty of excise to be levied shall be in addition to any cess or duty to be leviable on tobacco under any other law for the time being, in force. As a result, the collection of cess for financing the Beedi Workers Welfare Fund could no longer be collected under the Beedi Workers Welfare Cess Act, with effect from 1st March, Recovery of excise duty 5. Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act.
Amendment Act beeedi of Statement of Objects and Reasons. The former Act provides for levy as a duty of excise by way of cess on1. From the date appointed by the Government of India by publicizing the Gazette of India, the Government shall collect and impose excise duty 19776 the form of tax for the benefit and well-being of wokers Beedi Workers Welfare Fund Act, The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties.
After amendment of the Beedi Welfre Welfare Cess Act,the cess was levied a the rate of ten owrkers per thousand manufactured beedis, but was increased to thirty paise per thousand on 1st March, to meet the increasing cost of administering the various welfare measures under the Fund.