The Building and Other Construction Workers Welfare Cess Act 1996
Over the last few years, the Government has been quite proactive in protecting the inherent risk to the life and limb of the workers engaged in the building and other construction works. In this context, the Parliament had enacted the legislation namely the Building and Other Construction Workers’ Welfare Cess Act, 1996 (‘the Welfare Cess Act’) which is in effect for a while.
In our experience, Industry at large is usually unaware about this Cess. This results in non-payment of Cess by building contractors and hence, penal consequences on contractors as well as employers.
In our last booklet on this issue, we updated about the scope and applicability of the legislation. Since then, there have been few developments under it. The appended booklet ‘NITYA Insight | Issue 240 | The Building and Other Construction Workers’ Welfare Cess Act, 1996 contains our insight on the Welfare Cess Act and the latest developments that the law has undergone since then.
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