Amendment status not verified — confirm the current text below against the official source.
O3OQEiJo ____WOceQeJ2o.--( 1) 2007-6M?J Q&,Ø 6ShO,øTj)fl1 Q(391W)1 CrChJ7J ecrôq e0&wlcna&n3 (2007-0& 7) ilmoøZ ogoo1m11øa*cn. . () wmnøa, 0g360101m3Ø3 c)6xm2o 5v 6336015lmOZm3 LnJ300 QaJ0iJ) 3cnms31eio dh3Øa )9Thu) a ©,1Qjo cfl$rtj~)QS f' (VT1thçS LnJ&OO (O' S . .1. • I, 'I 4 I. .1 • • • • Ct.. 11 - GovEn}mfEwrOFKERArA •j:. •' • i_; , . I La,w (LegmlstlonC) Department NOFJcAfON . 13th April 2007, No 2971 /1$g CV S O5,w Dc', Tinni; anon!) • 23rd Chaitlira, 1929. In pursu3flC 01 ca'ise (3) of Article 348 of ilteConstilutiOlt of India, the Go crnor is pleased to authorise the pohlicatkn in the Gazette of (he fol!o'xing arisl:tiofl in the EIgh5.h language cf Urn Ker;jhi liandloom \VorkcTs' Welfare ( e,, Act. 2007 (ID of 2001). - By order of the Governor, GEORGE JAMES, Special Scc/vtmy (Law): S 12 [Translation in Englishf the "2007-6 aa0@ 6o1,@1 aajj rn-ur published under the auffloefty of the Governor] - ACTIOOF2007 THE KaALA ftANDLOOM WOREp' NVELFARk CSS AC[ 2007 p -.. • In Act -o P0; ide for the kit and collection of c'ss on the sale proceeds of .:ik or Iati/e prodMets Wi th a LIugmdntzng the resogtrct'v K tEa flatu/loon; Wo, -h-p' IPelfare Euro' 8 card Cans! i/u/cd 11tH/cr i/an d/oom U'jrken' lie/fare Fund .4c,- 1989. it ig expedient to provide for the levy and colkenon of cc.> on :hc sale proceeds of s -am, textile or textile products with a view to augmer;j.- the resources of the Kerata Hazidloorn Workers 'Velcire Fund [3ard conspn:::d under :h Kerala Handiootn Wbrkers' \Vclfre Fund Act, 1989. in ilw FLv-eighth year of Republic of Endia as -fojlos-s:_ 1 '- r: t::!c ;:n.1 cQn:nvncernenj( I) Kcr]j ThiE Act may be called the !f..:..tm Vcrkers' Ccss Act, 2007. U shaH come iao for;e on such date : Government ;cty, v fl IC Gazette. mpeint. i 2 ') "..t!ouv --Ic this .\ct unicss the con ise quic — -:scssn O:i:er' means an Officer apci:ued by the GO\vnnflL-n[ under b) floarij rlcZljls the Kerala llandjoem Workers \~ lfare Fund Board' coflszi;urrJ under SCeijon 6 of the Kerala Handloom \Vokcrs' Wcltj; -c hind Act, 1989; . I, (c) 'dealer means any pers6u'h0 carres oz thd business of manufacturing, Selling, Processing, '1fpurching o.atoiing for saic of yarn, textile or textile products and in1udaL. cq-i ':: .49/j3,.-. ' - • (i) a commission , called) who •, cames on the business of manfactunflg,epj0ç55g 'f i purchisingbr storing of yarn, tcl;Je or textile ptOducLs wi thin the Stai. ; o n f Kenila the azi4klls or lransfc • (in same fotrn or form) processed to oujjJ frdm the S&tè o Keraia' . fl 4 t U t 4 6 fl -- -. U -- : (ii) a non-resident dialer, or an agent of non-resident dealer local'braüch office of a firm'orJtdmpany or association di persons whethet, incorporated or bt situated outside'{he' State of Kerala; means, Kerala Flandloom Workers' Welfare Fund- estabhshed undetsection S of 'the Kerala Randloom W6rkrs 1 Welfare Fud' Acti$9 (2 of 1989); 'Government'.means the Govemmeril of Kerala; 'prescribed' means prcscribd by rulec made under this Aft -, 'salt proceeds' means the value of buying and selling of yarn, textile or textile products in the State of Kerhi, for sale or to process othetwise; - (h) 'textile' means an cloth-woven in nandloom or powerloom (including textile mills) or any other looms out of conon yam, polyester yarn, silk yarn or any other yarn (blended or oher\vis2), but dues not include khadi prducts; 'textile products' mems any garment ci other articles manufacwred by using cloth as basic colnpc'ncni. 'yarn' means c2V ''nm, polyester flbr, silk yarn or any other blended Fibre v.hich can )-e (2) Words and cxpres,cns UscJ hrein UL,: iot ddiaed and dcfiatd in the 1(erab Handloorn Workers' We!iarc lund ,A :t, 9 s', hiU have th meanings respectively assigned to theta in that :ct. 3, Liv and collccüon of tess. -(l) There sh1ll he levied and collected a 'cess for the purpose of the Kcata }lzutdlcom '.Vorkcrs' Welfare Fund Act, 1989 at a rate of quarter per cent of the total sale proceeds of a dealer I ose sal di t tsst*tY " 4'(órthei .'- Jeff that%o cesishall be levie under sub-sectiop(1) 4from a dealer -, -. . - V.,,] proceeds for,a. year is less than Five !akhs''upces,jC' - ' -: ?tccjs lvièd und &tgcnon ().shauildä 41".4 ,'• -. thflmnd suchtme thaajHea Ufl rs8éthün (1) shall beln ?dditidn ioaiiy - pi '.C9'r' ' ' I ' "•'fl ' ,x,yjlë'on yaqt, texti1',drtixtile products undd ply; othet law being4i thee. S 14 The pibceCds of cess collected under sub-scëtion (2) sh2 .e credited initially to the Consolidated Fund of the State of Kerala, in the im..nier as may be prescribed. . . . The aount of ces• collected shall be paid to the Fiihd of the Board by the Gàvernxñent aftr deduetig the cost of collection èfifàhcgs not icceediig one per cent Of the amount collected every year, before 30th June, in such manner as may be prescribed. Appointment of Assessing OfJicer.—The Government may by notifscim in tiic Gazette, aproiut sudi officers of the Labour Department. nn belay Wc rank of Assistant Labout Officr Grade I or Ofticers of equal s:::hi::i: the A::......,n'i Officers, for the pun" of this Act and shall fix the local inils clii. :c A1c/intcJlance of R,cters d'2t1 J?edords -( H Every dealer shall maintain such registers and tt-eords in their coln -mer-Cial cstablishmcn! in the manner as may be prescribed. (L) The registers and records shall be produced for verification, on denu:nd by any officer or any authority authorised by this Act. FurnLching of returns by the dealer—(l) Every dealer shall fuñiish return showing the sale proceeds of the previous financial year to the Assessing. Officer in such rnsnner end at such time as may be prescribed. (2) if any dealer liable to pay the cess under section 3 fails to furnish the return under sub-section (1), the Assessing Officer shall give a notice requiring such dealer to furnish such return before such date as may be specified in the notice. Assessment of cess.—( I) The Assessing Officer to whom the return has been flurnished undei section 6 shall, after making or causing t9 be made such enquiry as he thinks fit and after satisfying himself that the particulars stated in the return are correct, by order, asàess the amount of c&ss payable by the Ldealer.. (2) If the return has not been furnished to the Asscising Officer under) sub-section (2) of Section 6, be shall, after making or causing to be made such enquiry as he thinks fit, by-order, assess the amottht of céss iayab1e by the dçalei. 15 •, (3)' An order of assessment made under sub-section (1) 01 8 g: t!on (2) sha'l specify the amount of cess and the date scithm which the tess shall be paid by,the dealer. (4) The Officer conducting the enquiiyuiider sub-sectjon (1) oriub , section (2) shall, for the'purposes of such enquiry, have the same powers as are, vested in a Civil Cairn while trying a suit under 'the Code of'CMI Sà'cedure, 1908 (Central Act of 1908), in respect of The following matieis, -nameI':--. enforcing the altCnd2nce of any person or examining him on oaW ffi pr ::riiiatio'n: icqu:r.:-.2H.,fe a!: procucr;nn uf' docuaen:;: rccc\::.: .::;.ht. on affldviLc: and :1'1 for the examination of witnesses. (5) Any eiquir u;;cc: this section shall bt deemed to be a judicial p;uccc!ia5-'vithin the :;::iac of section .193 ard scelion 228 of the Indian Pc'n I Code '(Central At 4. cf IS$G) and for the purnose of section 196 of Qie said Code. S. Provisional co!/cction of ccss.—(1) Every dealer liable to pa ees under section 3 shall. pay by way of advance cesson or before the 10th of every month an amou:t eu:vaIcnr to one-twelfth of the ameur±I payable annually by him cccordi t:c the latest ascssznent under section 7. \\'hee the amount is not paid under sub-secdn (1)'on before th due date, the Msessing Offlcer may issue noi, ice to the 'defaulter showing the amount in arrears and d'frccting 10 pay the-said amount within such period nÔt exceeding seven days of thc reccipt of the notice. The amount paid under sub-section (1) by the dealer for a year shafl be adjusted against the amount assessed under se,ction 7 for that yeat 9 Interest payable on dclay in payment of cess4—If any dealer fails 'tç ' pay any amount of cess payable under section 3 within the time specified in ë ' order of 9sessment, such dealer shall be liable to pay mteresr on the amount S bepaid t the rate of one and a half per cent per'month for every moüth'&'jft of a month comprised in the period from the datt wbièh,such payineht Is Sc till such amount is actually paid - - - . •t'.' - - r 16 • 10: FiAefor.non-paymera of cess within 'the speqfled ziAie.—lfany arnc of cess payable by any dealer 'under.'section 3 is nQt paid within the date specified in the order, of assesshient under section 7 it. shall be deemed to be in - arieàrs and the Assessing Officer- may, after mAking such enqufry as he deems fit; impose on such dea!er' a fine not exceeding the amount of cess:-., -4 . .._(_ .4 , • Provided that before imposing any such fine, such dealer shall be gVén a reasonable opportunity of being heard and if after such hearing the Assessing Officer, is satisfied that the default was foi any good and sufficient reason, no penalty shall be imposed under this,section. • . ii. Recovery of amount due under this Ac!.—Any amount due under this Act (including any interest or penalty) from the dealer May be recovered in the same manner as an at-rear of land revenue.