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GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
The Building and Other Construction Workers (RE&CS) Act, 1996 and A.P. Rules
1999, the Building and Other Construction Workers Welfare Cess Act, 1996 and
Central Rules, 1998 – Payment of Cess collection expenses to the Cess collection
Departments PSUs, Local Authorities etc –Orders issued.
LABOUR EMPLOYMENT TRAINING AND FACTORIES (LAB.IV) DEPARTMENT
G.O.Rt.No.251 Dated:24.02.2012
Read the following:-
1) G.O.Ms.No. 111 of LETF (Lab IV) Dept dated 15.12.2009
2) G.O.Ms.No. 112 of LETF (Lab IV) Dept dated 15.12.2009
3) From the COL, Lr.No.E/3043/2011, dated:18.02.2012.
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ORDER:
According to section 3(1) of the Building and Other Construction Workers
Welfare Cess Act, 1996 read with notification No. S.O No.2899, Dated: 26.03.1996
of the Government of India, provides for levy and collection of Cess at the rate of
1% on the cost of construction and section 3(2) provide that the Cess so levied
shall be collected from the employers in such a manner including deduction at
source in respect of the building and other construction works of Government or of
a Public Sector Undertaking or advance collection through a Local Authority where
approval of such building or other construction works by such local authority is
required. Section 3(3) provides that the Cess so collected under section 3(2) by
such local authority or State Government shall be paid to the Construction Board
after deducting the cost of collection of such Cess not exceeding one percent (1%)
of the amount collected. Rule 5(2) of the Building and Other Construction Workers
Welfare Cess Rules, 1998 provide that the proceeds of the Cess collected under
Rule 4 shall be transferred by such Government office, Public Sector
Undertakings, Local Authority or Cess collector to the board and such Government
Office or Public Sector Undertakings may deduct from the Cess collected or claim
from the Board, as the case may be, actual collection expenses not exceeding 1%
(one percent) of the total amount collected.
2. Government in the G.O. 2nd read above, have issued instructions for
compliance of the statutory provisions of the above said Acts by all the Cess
levying and collection Departments, Public Sector Undertakings and Local
Authorities by ensuring that 1% Cess is collected on the estimated cost of
construction from the building and other construction establishments and the
Andhra Pradesh Building and Other Construction Workers Welfare Board shall
reimburse the actual expenses incurred in collection of Cess (not exceeding l% of
the Cess collected ) to the Plan Approval Authority.
3. In view of the circumstances stated above, Government hereby request all
the Cess levying and collection Departments, Public Sector Undertakings and
Local Authorities to follow the above mentioned provisions of the Central Act/
Rules framed by the Central Government without any deviation.
P.T.O::2::
4. The Secretary, Andhra Pradesh Building & Other Construction Workers
Welfare Board shall issue the instructions to the Cess collection Departments
PSUs, Local Authorities etc accordingly.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
D.SREENIVASULU
SECRETARY TO GOVERNMENT
To
The Commissioner of Labour, Hyderabad.
The Andhra Pradesh Building & Other Construction Workers Welfare Board
Copy to:
P.S. to the Secretary, LET&F Department.
PA to the Joint Secretary , LETFB Department.
Sf/Sc.
/ /FORWARDED :: BY ORDER//
SECTION OFFICR