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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Initially the cess was fixed at 25 paise per kilogram of tobacco issued from warehouses for manufacture of beedis. Power to call for information 6.
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. Amendment Act 24 of Statement of Objects and Reasons. 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.
Section 3 in The BEEDI WORKERS WELFARE CESS ACT,
It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, Such tax would have been collected as per any laws which are implemented in India. Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. 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. Statement of Objects and Reasons. 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.
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. After amendment of the Beedi Workers Welfare Cess Act, axt, 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 workera of administering the various welfare measures under the Fund.
Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
The former Act provided for levy as a duty of excise by way of beed at a rate not exceeding one rupee per kilogram of tobacco issued from warehouses to any person for manufacture of Beedis. 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. In order to atc welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund.
Amendment Act 47 of Statement of Objects and Reasons. The proceeds were utilised to finance the Welfare Fund for Beedi Workers. 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, This can be collected on production of beedis at the rate fixed by the Act.
THE BEEDI WORKERS WELFARE CESS ACT, – Lawyers Law
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 wirkers Central Government may, from time to time, fix. Recovery of excise duty 5. The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, eorkers additional excise duties. Levy and collection of cess on manufactured beedis 3-A.
Wdlfare rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session. In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc.
The Act bans any litigation or other proceedings against weflare 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 Bill is mainly designed to achieve the above objectives. 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.
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 Central Government as well as other officials prescribed under the enactment shall csss authority to direct any person to give bedi any reason, statistical and other details as required under the present Act.
The application of the Act shall acct of those connected with the reimbursements and exemption from the excise duty which is implemented in the present term. 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.
The Beedi Workers Welfare Cess Act, was enacted on April 7, for the reason of imposing welfzre collecting excise duty in the form of cess for the production of beedis. Return regarding collection of cess. The provisions of the enactment shall be applicable to the entire Indian Territory including the State css Jammu and Kashmir.
It shall also create rules for any other matters that are essential for the workerz implementation of the Act. Protection of action taken in good faith 7. Application of Act 1 of to cess 4. The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.
Short title, extent and commencement 2. From the date appointed by the Government of India by publicizing the Gazette of India, the Government shall collect and impose excise duty wormers the wwlfare of tax for the benefit and well-being of the Beedi Workers Welfare Fund Act, The proceeds are being utilised 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.