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 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 shall be similar to that of levying, charging and immunity from excise duty and exclusion if any with regard to wkrkers production of beedis.
Statement of Objects and Reasons. 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. 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 beeid fund constituted under section 3 of the Beedi Workers Welfare Fund Act, 62 of 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.
The Act in addition contains provision for the charging of the proceeds with regard to cses duty of excise to the Consolidated Fund of India. Application of Act 1 of and the rules made thereunder 4. The proceeds were utilised to finance the Welfare Fund for Beedi Workers. Amendment Act 24 of Statement of Objects and Reasons. This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment.
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. This can be collected on production of beedis at the rate fixed by the Act. For this purpose it is proposed to levy, welgare 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.
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. The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session.
Section 3 in The BEEDI WORKERS WELFARE CESS ACT,
Recovery of excise duty 5. 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.
Protection of action taken in good faith 7. The Bill is mainly designed to achieve the above objectives. The Finance Act for exempted unmanufactured tobacco from the levy of Central Excise duty, including additional excise duties. This amount shall be altered by the Government of Beeedi periodically beddi giving notice in the Gazette of India. Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act.
It shall also create rules for any other matters that are essential for the proper implementation of the Act. Initially the cess was fixed at 25 paise per kilogram of tobacco issued workrs warehouses for manufacture of beedis. The Act has included the imposition and collection of tax for the production of beedis. Levy and collection of cess on manufactured beedis 3-A.
THE BEEDI WORKERS WELFARE CESS ACT, 1976
Ac 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.
Substituted by Act 47 ofSection 2, for “tobacco issued for the manufacture of beedi” w. Return regarding collection of cess. The Wprkers and Cigar Workers Conditions of Employment Act,has a limited coverage cdss 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 tax would have been collected as per any laws which are implemented in India. Such tax shall be between 10 and 50 paise for each production 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.
It was subsequently increased to fifty paise per thousand manufactured beedis with effect from 17th October, 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.
In so far as the field of labour welfare is concerned, the Act does not provide for medical, educational, recreational facilities, etc. Short title and commencement 2. Amendment Act 47 of Statement of Objects and Reasons.
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. 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.
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, 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, The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India.
The former Act provides for levy as a duty of excise by way of cess on1. The provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Kashmir. 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.
Short title, extent and commencement 2. Power to call for information 6.
Beedi Workers Welfare Cess Act Indian Bare Acts :
The Act bans any litigation or other proceedings against the Government of India or other authority, wekfare 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. 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.
In order to provide welfare measures for the persons employed in the beedi establishments, it is proposed to establish a welfare fund.