The Building And Other Construction Workers’ Welfare Cess Rules, 1998

{
    "id": 27662,
    "slug": "the-building-and-other-construction-workers-welfare-cess-rules-1998-1998",
    "title": "The Building And Other Construction Workers’ Welfare Cess Rules, 1998",
    "short_title": "The Building And Other Construction Workers’ Welfare Cess Rules, 1998",
    "act_number": "Published vide G.S.R. 149 (E), dated 26th March, 1",
    "act_year": 1998,
    "act_type": "STATE",
    "location": "Delhi",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Building And Other Construction Workers’ Welfare Cess Rules, 1998",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) \"Act\" means the Building and Other Construction Workers’ Welfare Cess Act, 1996 (Act 28 of 1996);\n(b) \"Main Act\" means the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (Act 27 of 1996);\n(c) \"Form\" means the form annexed to these rules;\n(d) all other words and expressions used in these rules but not defined and defined in the Act or in the main Act shall have the meanings respectively assigned to them in those Acts;\n(e) \"specified\" means specified by a State Government by an order published in the Official Gazette;\n(f) \"Cess Collector\" means an officer appointed by the State Government for collection of cess under the Act;\n(g) \"Assessing Officer\" means a gazetted officer of a State Government or an officer of a local authority holding an equivalent post to a gazetted officer of the State Government appointed by such State Government for assessment of Cess under the Act;\n(h) \"Appellate Authority\" means an officer, senior in rank to the Assessing Officer, appointed by the State Government for the purposes of section 11 of the Act.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of cess.",
            "chapter": null,
            "content": "—cost of land;\n—any compensation paid or payable to a worker or his kin under the Workmen’s Compensation Act, 1923.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Time and manner of collection.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Transfer of the proceeds of the cess to the Board.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Information to be furnished by the employer.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Return of overpaid cess.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Exemption.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Powers of Assessing Officer and other officers.",
            "chapter": null,
            "content": "(a) enter any establishment where building and other construction work is  going on;\n(b) make an inventory of materials, machinery or other articles lying at the  work place;\n(c) enquire about the number of workers engaged in various activities;\n(d) require the production of any prescribed register or any other documents  relevant to the assessment of cost of construction or number of workers  employed;\n(e) seize or take copies of any such records;\n(f) make general assessment of the stage of the construction work having  been completed;\n(g) direct the employer or any other person incharge of the place that no  material or machinery shall be removed or disturbed for so long as is  necessary for the purpose of any examination;\n(h) take measurement, notes or photographs;\n(i) exercise such other powers considered absolutely necessary for  reasonable assessment of cost of construction.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Date of payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Penalty for non-payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Recovery of overdue amount.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Appeal.",
            "chapter": null,
            "content": "(a) the order appealed against;\n(b) a certificate from the cess collector to the effect that the amount of  cess or penalty or both, as the case may be, relating to such appeal has  been deposited;\n(c) a fee equivalent to one per cent, of the amount in dispute or penalty or  both, as the case may be, under such appeal;\n(d) a statement of points in dispute;\n(e) documentary evidence relied upon.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Filing of complaints.",
            "chapter": null,
            "content": "FORM I\nFORM I\n(See rule 7)\n1.\nName of Establishment\nRegistration No. under Building and Other Construction\n\t\t\t\t\tWorkers’ (Regulation of Employment and Conditions of\n\t\t\t\t\tService) Act, 1996. Registering Authority\n2.\nAddress\n3.\nName of Work\n4.\nNo. of workers employed\n5.\nDate of commencement of work\nEstimated period of work: Month Year\nDate\nMonth\nYear\n6.\nEstimated cost of construction\nDetails of payment of cess\nStages\nCost\nAmount Challan No. and date\nAdvance—A Deduction at Source—D Final—F\nTotal:\n1st Year\n2nd Year\n3rd Year\n4th Year\nSignature\n\t\t\t\t\tof Employer\nName\n\t\t\t\t\tof Employer\nDate\n\t\t\t\t\t.................\nTO BE FILLED\n\t\t\t\t\tBYASSESSING OFFICER",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "7",
            "title": "7. Date of\n\t\t\t\t\tcompletion",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "9",
            "title": "9. Date of\n\t\t\t\t\tassessment",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "11",
            "title": "11. Date of\n\t\t\t\t\tAppeal, if any,",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "13",
            "title": "13. Amount as\n\t\t\t\t\tper Order in Appeal",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "15",
            "title": "15. Amount transferred Challan\n\t\t\t\t\tNo. and date",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "8",
            "title": "8. Final Cost",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "10",
            "title": "10. Amount\n\t\t\t\t\tassessed",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "12",
            "title": "12. Date of\n\t\t\t\t\torder in Appeal",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "14",
            "title": "14. Date of transfer of cess to\n\t\t\t\t\tthe Board",
            "chapter": null,
            "content": "Signature Designation\nFORM II\nFORM II\n[See rule 9(1)]\nNOTICE OF STOPPAGE OR REDUCTION OF WORK\nNOTICE OF STOPPAGE OR REDUCTION OF WORK\n1.\nName of Establishment\nRegistration No. under Building\n\t\t\t\tand Other Construction Workers’ (Regulation of Employment\n\t\t\t\tand Conditions of Service) Act, 1996.\nAddress\nII.\nDate of commencement of work\nEstimated period of work: Month\n\t\t\t\tYear\nDate\nMonth\nYear\nEstimated cost of work (original)\nAdvance Cess/ Deduction at source\nDate of Assessment order\nAmount of Cess assessed\nIII.\nModification to the original estimates Revised date of\n\t\t\t\tcompletion/ Date of stoppage\nReason\nActual cost estimates\nActual cost incurred\nWhether work is being handed over to any other person/agency\n\t\t\t\tfor completion. If yes, Name/Address of such person/agency.\nYes/No.\nSignature of Employer\nName of Employer\nDate\nTO BE FILLED\n\t\t\t\tBYASSESSING OFFICER\nDate of revision of assessment\nAmount of cess after revision\nCess already received\nCess to be recovered\nCess to be refunded, if any\nReference to Board for refund;\nDate /number\nSignature\nDesignation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        }
    ],
    "metadata": {
        "Act ID": "dl077",
        "Act Number": "Published vide G.S.R. 149 (E), dated 26th March, 1998, published in the Gazette of India, Extra., Pt. II, Sec. 3 (i), dated 26th March, 1998.",
        "Enactment Date": "",
        "Act Year": "1998",
        "Short Title": "The Building And Other Construction Workers’ Welfare Cess Rules, 1998",
        "Type": "UNION_TERRITORY",
        "Location": "Delhi"
    },
    "updated_at": "2026-09-29 21:55:22"
}