Section 4
Furnishing of returns.
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) Every employer shall furnish such return to such officer or authority,
in such manner and at such time as may be prescribed.
(2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, failsto furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.
(2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, failsto furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.