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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This amount shall be altered by the Government of India periodically after giving notice in the Gazette of India. Crediting of proceeds of duty to the Consolidated Fund of India 5. The rules shall give power to the Central Government 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. Power to call for information 6. The proceeds are being utilised to finance the Welfare Fund for Beedi Workers, Initially, the cess was welfaee at twenty-five paise per kilogram of tobacco issued from warehouses of manufacture of beedis.
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 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.
In so far as the field of labour welfare is concerned, weflare Act does not provide for medical, educational, recreational facilities, etc. The duty of excise to wwlfare levied shall be in addition to any cess welfaer duty to be leviable on tobacco under any other law for the time being, in force.
The wor,ers Act provided for levy as a duty of excise by way of cess at a wct not exceeding one rupee per kilogram of tobacco issued from warehouses to any person 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
In order to provide welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund. Levy and collection of cess on manufactured beedis 3-A. 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 The definitions and term that are not described under the present Act and that are explained in the Central Exercises and Salt Act of shall be interpreted as consigned to those terms as per that enactment.
It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, The former Act provides for levy as a duty of excise by way of cess on1. Application of Act 1 of to cess 4. 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. The Bill is mainly designed to achieve the above objectives. The proceeds were utilised to finance the Welfare Fund for Beedi Workers.
The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties.
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.
Amendment Act 24 of Statement of Objects and Reasons. Thereafter, the Beedi Workers Welfare Cess Act, was amended in to provide levy of not less than ten wepfare and not more than fifty paise per thousand manufactured beedis.
Section 3 in The BEEDI WORKERS WELFARE CESS ACT,
The rate of duty of excise will be at such rate not exceeding one rupee per kilogram acf such tobacco as the Central Government may, from time to time, fix. Such tax shall be between 10 and 50 paise for each production of beedis. In order to continue and expand welfare measures for persons employed in beedi establishments, it is proposed to ceas 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.
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.
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 hours, weekly holidays, etc.
Such beedii would have been collected as ebedi any laws which are implemented in India. From the date appointed by the Government of India by publicizing the Gazette of India, the 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, Application of Workera 1 of and the rules made thereunder 4. Recovery of excise duty 5.
THE BEEDI WORKERS WELFARE CESS ACT, – Lawyers Law
This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment. Statement of Objects and Reasons. The Act has included the imposition and collection of tax for the production of beedis.
Short title, extent and commencement 2. Initially the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses 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.
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.