Section 5 in The Provisions of the Panchayats (Extension to the Scheduled Areas) Act, 1996
Title: Continuance of existing laws and Panchayats
Notwithstanding anything in Part IX of the Constitution with exceptions and modifications made by this Act, any provision of any law relating to Panchayats in force in the Scheduled Areas immediately before the date on which this Act receives the assent of the President which is inconsistent with the provisions of Part IX with such exceptions and modifications shall continue to be in force until amended or repealed by a competent Legislature or other competent authority or until the expiration of one year from the date on which this Act receives the assent of the President:
Provided that all the Panchayats existing immediately before such date shall continue till the expiration of their duration unless sooner dissolved by a resolution passed to that effect by the Legislative Assembly of that State or, in the case of a State having Legislative Council, by each House of the Legislature of that State.
Title: Short title, extent and commencement
(1) This Act may be called the Building and Other Construction Workers Welfare Cess Act, 1996.
(2) It extends to the whole of India.
(3) It shall be deemed to have come into force on the 3rd day of November, 1995.
In this Act, unless the context otherwise requires,--
(a) "Board" means a Building and Other Construction Workers' Welfare Board constituted by a State Government under sub-section (1) of section 18 of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (27 of 1996);
(b) "Fund" means the Building and Other Construction Workers' Welfare Fund constituted by a Board;
(c) "prescribed" means prescribed by rules made under this Act;
(d) words and expressions used herein but not defined and defined in the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (27 of 1996) shall have the meanings respectively assigned to them in that Act.
Title: Levy and collection of cess
(1) There shall be levied and collected a cess for the purposes of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (27 of 1996), at such rate not exceeding two per cent. but not less than one per cent. of the cost of construction incurred by an employer, as the Central Government may, by notification in the Official Gazette, from time to time specify.
(2) The cess levied under sub-section (1) shall be collected from every employer in such manner and at such time, including deduction at source in relation to a building or other construction work of a Government or of a public sector undertaking or advance collection through a local authority where an approval of such building or other construction work by such local authority is required, as may be prescribed.
(3) The proceeds of the cess collected under sub-section (2) shall be paid by the local authority or the State Government collecting the cess to the Board after deducting the cost of collection of such cess not exceeding one per cent. of the amount collected.
(4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the cess leviable under this Act including payment of such cess in advance may, subject to final assessment to be made, be collected at a uniform rate or rates as may be prescribed on the basis of the quantum of the building or other construction work involved.
Amendment of section 3 of Act no. 28 of 1996.--In section 3 of the Building and Other Construction Workers Welfare Cess Act, 1996, in sub-section (1) the following explanation shall be inserted at the end, namely:--
"Explanation:--For the purpose of levy of cess under this sub-section cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include—
(a) cost of land;
(b) any compensation paid or payable to a worker or his dependents under the Employees's Compensation Act, 1923;
(c) expenditure uncured on such plant, equipments installed or upgraded which are not part of construction activity;
(d) machines such as MRI, CT Scan, Dialysis machine etc. used for treatment of patients in hospitals."
[Vide the Uttar Pradesh Act 28 of 2018, s. 2]
Title: Furnishing of returns
(1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed.
(2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, failsto furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.