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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Levy and collection of cess on manufactured beedis 3-A.
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 Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties.
The Beedi Workers Welfare Cess Act, 1976
Initially the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses for manufacture of beedis. 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.
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 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 beeri minimum rate of cess from ten paise actt 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.
Application of Act 1 of and the rules made thereunder 4. Such tax would have been collected as per any laws which are implemented in India.
The rate of duty of excise will be at such rate welfqre exceeding one rupee per kilogram of such tobacco as the Central Government may, from time to time, fix.
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. The proceeds were utilised to finance the Welfare Fund for Beedi Workers. The former Act provides for levy as a duty of excise by way of cess on1. 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.
Amendment Act 24 of Statement of Objects and Reasons. 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 BEEDI WORKERS WELFARE CESS ACT, 1976
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 Wflfare.
Short title and commencement 2. Return regarding collection of cess. 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 proceeds are being cezs to finance the 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 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.
Beedi Workers Welfare Cess Act Indian Bare Acts :
Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act. Application of Act 1 of to cess 4. Short title, extent and commencement 2. 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.
Statement of Objects and Reasons. For this purpose it is proposed to levy, as a cess, a duty of excise on so much of the tobacco as is issued to any person from a warehouse for any purpose in connection with the manufacture of beedi.
Section 3 in The BEEDI WORKERS WELFARE CESS ACT,
The excise duty that has been imposed as per the provisions of this enactment shall be added with other tax workrs is collected on the production and creation of beedis. Amendment Act 47 of Statement of Objects and Reasons. From the date appointed by the Government of India by publicizing the Gazette of India, the Government shall collect and impose excise duty in beddi form of tax for the benefit and well-being of the Beedi Workers Welfare Fund Act, 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.
It shall also create rules for any other matters that are essential for the proper implementation of the Act. In order to provide welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund. It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.