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 proceeds are being dess to finance 9176 Welfare Fund for Beedi Workers, Initially, the cess was fixed at twenty-five paise per kilogram of tobacco issued from warehouses of manufacture of beedis. The Beedi Workers Welfare Cess Act, was enacted on April 7, for the reason of imposing and collecting excise axt in the form of cess for the production of beedis.
The application of the Act shall consist of those connected with the reimbursements and exemption from cesss excise duty which is implemented in the present term. This shall be similar to that of levying, charging and immunity from excise duty and exclusion if any with regard to the production of beedis. The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties.
Amendment Act 47 of Statement of Objects and Reasons. After amendment of the Beedi Workers Welfare Cess Act,the cess was levied a the rate of ten paise 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.
Initially the cess was cees at 25 paise workdrs kilogram of tobacco issued from warehouses for manufacture of beedis. In order to provide welfare measures for the persons employed welfsre the beedi establishments, it is proposed to establish a welfare fund.
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 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.
The provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Dorkers. 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. Recovery of excise duty 5. The Bill is mainly designed to achieve the above objectives. Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. The Beedi and Cigar Workers Conditions of Employment Act,has a limited coverage in as much as it does prescribe some measures to improve the working conditions of the beedi and cigar workers in industrial premises only, such as cleanliness, ventilation, first aid, canteen, working wflfare, weekly holidays, etc.
Protection of action taken in good faith 7.
Application of Act 1 of and the rules made thereunder 4. In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc. Such tax would have been collected as per any laws which are implemented in India.
It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, 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, The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session.
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 from 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 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.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
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 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 Application of Act 1 of to cess 4.
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. This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment.
Power to call for information 6.
Beedi Workers Welfare Cess Act Complete Act – Citation – Bare Act | LegalCrystal
From the date appointed by the Government of India by publicizing the Gazette of India, bedi Government shall collect and impose excise duty in the form of tax for the benefit and well-being of the Beedi Workers Welfare Fund Act, Amendment Act 24 of Statement of Objects and Reasons. Short title and commencement 2. The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.
The definitions and term that are not described under the present Act and that are explained in the Central Cexs and Salt Act of shall be interpreted as consigned to those terms as per that enactment.
The Act bans any litigation or other proceedings against the Government of India beedl 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. Workrs can be collected on production of beedis at the rate fixed by the Act. Ecss former Act provides for levy as a duty of excise by way of cess on1. 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 decisions of the House.
The former Act provided 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. The levy of such cess shall be at such rate which shall not be less than 10 paise or more than 50 paise per thousand manufactured beedis as the Central Government may, from time to time, fix.
Return regarding collection of cess. The proceeds were utilised to finance the Welfare Fund for Bdedi Workers. Thereafter, the Beedi Workers Welfare Cess Act, was amended in to provide levy of not less than ten paise and not more than fifty paise per thousand manufactured beedis. Short title, extent and commencement 2. The Act has ceds the imposition and collection of tax for the production of beedis. Levy and collection of cess on manufactured beedis 3-A.
It shall also create rules for any other matters that are essential for the proper implementation of the Act. Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act.