Section 12
Penalty.
The Building and Other Construction Workers Welfare Cess Act, 1996
About this Act
An Act to provide for the levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the Building and Other Construction Workers Welfare Boards constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996.
(1) Whoever, being under an obligation to furnish a return under this Act, furnishes
any return knowing, or having reason to believe, the same to be false shall be punishable with
imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or
with both.
(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months, or with fine, or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.
(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to evade the payment of such cess shall be punishable with imprisonment which may extend to six months, or with fine, or with both.
(3) No court shall take cognizance of an offence punishable under this section save on a complaint made by or under the authority of the Central Government.