[ 147 ]
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 5/Lab./AIL/G/2015, dated 17th March 2015)
NOTIFICATION
Whereas, the Government of Puducherry with a view to enforce
the provisions of the Building and Other Construction Workers
(Regulation of Employment and Conditions of Service) Act, 1996
(Central Act No. 27 of 1996) (hereinafter referred to as the ‘Main Act’)
has notified rules namely the
Puducherry
Building and
Other
Construction Workers (Regulation of Employment and Conditions of
Service) Rules, 2001 vide G.O. Ms. No. 25/2001/Lab./AIL/G, dated
28th August 2001 of the official gazette No. 14, dated 29-8-2001 and
Registered with the Registrar
of Newspapers for India under
No. M. 8270
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
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148
LA GAZETTE DE L'ETAT
[PART–II
accordingly, constituted the Puducherry Building and Other Construction
Workers Welfare Board vide G.O. Ms No. 44/Lab./AIL/G/2002, dated
23-12-2002 of the official gazette No. 2, dated 14-1-2003. The Building
and Other Construction Workers Welfare Cess Act, 1996 (Central Act
No. 28 of 1996) (hereinafter referred to as Cess Act) and the Building
and Other Construction Workers Welfare Cess Rules, 1998 (hereinafter
referred as the Cess Rules) have been enacted for the purpose of
collection of cess so as to augment resources for the Board;
And whereas, as per section 2 (1) (d) of the Main Act, “Building
and Other Construction Work” means construction, alteration, repairs,
maintenance or demolition, of or, in relation to, buildings, streets, roads,
railways, tramways, airfields, irrigation, drainage, embankment and
navigation works, flood control works including storm water drainage
works, generation, transmission and distribution of power, water works
including channels for distribution of water, oil and gas installation,
electric lines, wireless, radio, television, telephone, telegraph and
overseas communication, dams, canals, reservoirs, watercourses,
tunnels, bridges, viaducts, aquaducts, pipelines, towers, cooling towers,
transmission towers and such other work as may be specified in this
behalf by the appropriate Government, by notification but does not
include any building or other construction work to which the
provisions of the Factories Act, 1948 (63 of 1948), or the Mines
Act, 1952 (35 of 1952), apply;
And whereas, as per section 2 (1) (j) of the Main Act “establishment”
means any establishment belonging to, or under the control of,
Government, anybody corporate or firm, an individual or association or
other body of individuals which or who employs building workers in
any building or other construction work; and includes an establishment
belonging to a contractor, but does not include an individual who
employs such workers in any building or construction work in relation
to his own residence the total cost of such construction not being more
than rupees ten lakhs;
And whereas, as per section 2 (1) (i) of the Main Act “employer”
means in relation to an establishment, means the owner thereof, and
includes—
(i) in relation to a building or other construction work carried
on by or under the authority of any department of the Government,
directly without any contractor, the authority specified in this
behalf, or where no authority is specified, the head of the department;
149
PART–II]
LA GAZETTE DE L'ETAT
(ii) in relation to a building or other construction work carried
on by or on behalf of a local authority or other establishment,
directly without any contractor, the chief executive officer of that
authority or establishment;
(iii) in relation to a building or other construction work carried
on by or through a contractor, or by the employment of building
workers supplied by a contractor, the contractor;
And whereas, as per section 2 (1) (g) of the Main Act "contractor"
means a person who undertakes to produce a given result for any
establishment, other than a mere supply of goods or articles of
manufacture, by the employment of building workers or who supplies
building workers for any work of the establishment, and includes
a sub-contractor;
And whereas, as per section 2 (1) (e) of the Main Act “building
worker” means a person who is employed to do any skilled, semi-skilled
or unskilled, manual, supervisory, technical or clerical work for hire or
reward, whether the terms of employment be expressed or implied, in
connection with any building or other construction work but does not
include any such person—
(i) who is employed mainly in a managerial or administrative
capacity; or
(ii) who, being employed in a supervisory capacity, draws wages
exceeding one thousand six hundred rupees per mensem or
exercises, either by the nature of the duties attached to the office
or by reason of the powers vested in him, functions mainly of
a managerial nature;
And whereas, section 7 of the Main Act provides for mandatory
registration of any "establishment" and the Registering Officers and
Appellate Officers have been notified vide G.O. Ms. No. 33/2001/Lab./G,
dated 13-12-2001 (Annexure-1) and G.O. Ms. No. 34/2001//Lab./G, dated
13-12-2001 (Annexure-2), respectively;
And whereas, section 3 of the Cess Act provides for mandatory
levy and collection of cess on the "Building and Other Construction
Work" and the Government of India vide P 18/c Notification No. S-61011/
9/95/-RW [SO2899], dated 26-9-1996 has provided that the cess shall be
levied @ 1% of the cost of "building and other construction work".
150
LA GAZETTE DE L'ETAT
[PART–II
And whereas, the Government of Puducherry has notified the
Assessing Officers for assessment of cess under the Cess Act vide
G.O. Ms No. 23/Lab./AIL/G/2013, dated 26-6-2013 (Annexure-3) and the
appellate authority for making any appeal against assessment order vide
G.O. Ms. No. 22//Lab./AIL/G/2013, dated 26-6-2013 of the official gazette
No. 28, dated 9-7-2013 (Annexure-4);
And whereas, the Government of Puducherry has notified the Cess
Collectors for collection of cess under the Cess Act vide G.O. Ms.
No. 8/2002/Lab./AIL/G, dated 5-3-2002 of the official gazette No. 45,
dated 12-3-2002 (Annexure-5);
And whereas, section 3(2) of the Cess Act provides that the cess
shall be collected from every employer in such a manner and at such
time, including deduction at source in relation to a building or other
construction work of a Government or of a Public Sector Undertaking or
advance collection through a local authority where an approval of such
building or other construction work by such local authority is required,
as may be prescribed;
Now, therefore, the Lieutenant-Governor, Puducherry is pleased
to order:
(i) All
Government
Departments
including
Central
Governments/Offices/Units/Agencies such as Railways, Airport,
Telecom, All India Radio, Doordarshan, CPWD, JIPMER, Coast Guard,
Pondicherry University and other Central Institutes, Public Sector
Undertakings and other Governmental Agencies/Local Bodies
(hereinafter referred as public authorities) carrying out any building
and other construction work by themselves shall be registered
under section 7 of the Main Act with the concerned Registering Officer;
(ii) All the public authorities carrying out any building
and other construction work through contractors or any
sub-contractors hired by the main contractors shall ensure that the
contractors are registered under section 7 of the Main Act with
the concerned Registering Officer;
(iii) All the public authorities shall incorporate registration
clause in the tender as well as in the contract agreement. They
should verify the registration under section 7 of the Act before
commencement of the work;
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PART–II]
LA GAZETTE DE L'ETAT
(iv) All private employers/builders undertaking the work costing
more than ` 5 crores are directed to get all workers engaged
by them registered with the Puducherry Building and Other
Construction Workers Welfare Board and that no worker who
has not registered with the Board shall be engaged in the
construction work;
(v) All the public authorities carrying out any building and
other construction work by themselves specified in clause (i) above
shall remit the cess amount @ 1% of the total cost of the
construction by way of crossed demand draft, drawn in favour of
the Puducherry Building and Other Construction Workers Welfare
Board, Puducherry within 30 days of making such payment along
with a forwarding letter addressed to the Puducherry Building and
Other Construction Workers Welfare Board, Puducherry;
(vi) All the public authorities shall in case of building and other
construction work specified in clause (ii) above shall deduct the
cess amount @ 1% of the total cost of the construction as per the
tender notification from the bills at the time of making payment to
the contractors by way of crossed demand draft drawn in favour
of the
Puducherry Building and Other Construction Workers
Welfare Board, Puducherry within 30 days of making such payment
along with a forwarding letter addressed to the Puducherry
Building and
Other
Construction
Workers
Welfare
Board,
Puducherry;
(vii) All plan approval authorities shall after approval of the
plan forward a copy of the plan approval to the Assessing Officer
appointed for the purpose not later than 30 days. Where the prior
approval of the construction work is required from the statutory
bodies they shall determine the cess amount based on the G.O. Ms.
No. 32/Lab./A1L/G/2013, dated 16-9-2013 (Annexure-6) which is
subject to periodical revision and remit the cess amount to the
Board through demand draft drawn in favour of the Board along
with forwarding letter containing the employer details and amount
within 30 days in terms of rule 5(3) of the Cess Rules, 1998.
The authorities collecting cess may deduct from the cess collected,
or claim from the Board, as the case may be, actual collection
expenses not exceeding 1% of the total amount collected/remitted
to the Board. A quarterly return on the details of cess collected
shall be sent to the Cess Collector with a copy marked to the Secretary,
Puducherry Building and Other Construction Workers Welfare
Board, Puducherry;
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LA GAZETTE DE L'ETAT
[PART–II
(viii) Where the building and other construction work undertaken
by private employers/builders are likely to exceed one year, the employer/
builder may pay the entire cess amount in advance or in the alternative,
the authorities concerned shall at the time of plan approval obtain from
the builder/employer, the stages of construction during the first year
and subsequent years including the date on which the cess has to be
paid in accordance with rule 4 (2) of the cess rules for each stage in
a notarised affidavit and accordingly, the cess may be collected and
remitted to the Board;
(ix) As provided under section 2(j) of the Act, in case of individual
residential plans, the 1 % cess shall be collected only when the estimated
cost is more than ` 10 lakhs;
(x) In respect of Group Housing Societies, the managing committee
of the society is liable to pay the cess. Where the building is built by
the builders, builder shall be liable. In the cases of the collaboration
agreements where builder is constructing or has constructed the building
in collaboration with the owner of the land / original building on sharing
basis, the cess would be recovered from the builder or owner or both as
per the collaboration agreement. It shall be ensured that no building plan
is approved of by such local bodies without collecting 1% cess;
(xi) In terms of section 4 of the Cess Act, 1996 and rule 7 of the
Cess Rules,1998 every employer of the establishment shall furnish a return
in Form-I (Annexure-7) to the concerned Assessing Officer as notified.
Similarly, every employer of the establishment covered under this
statutory provisions of the Main Act/Rules shall furnish a return in
Form-XXXI (Details of workers for registration) (Annexure-8) and
Form-XXV (Annual return to the Registering Officer) (Annexure-9)
to the Registering Officers/Cess Collectors as required and under rules
243 and 270 of the Puducherry Building and Other Construction Worker
Rules, 2001.
(By order of the Lieutenant-Governor)
YASAM LAKSHMI NARAYANA REDDY,
Joint Secretary to Government (Labour).
153
PART–II]
LA GAZETTE DE L'ETAT
ANNEXURE-I
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 33/2001/Lab./G, dated 13th December 2001)
NOTIFICATION
In exercise of the powers conferred by section 6 of the Building
and Other Construction Worker's (Regulation of Employment and Conditions
of Service ) Act, 1996 (Central Act 27 of 1996 ), read with the Notification
No.S.O.(E), dated 14th July 2000 of the Ministry of Home Affairs,
Government of India, New Delhi, the Lieutenant-Governor, Puducherry hereby
appoints the officers mentioned in column (2) of the Table below to be
the Registering Officers for the purpose of the said Act and defines under column (3)
of the said Table the limits within which the Registering Officers shall
exercise the powers referred on them by or under the said Act, namely:—
TABLE
Sl.
Designation of the officers
Area
No.
(1)
(2)
(3)
1
Labour Officer (Enforcement),
Puducherry, Mahe and
Puducherry.
Yanam regions.
2
Labour Officer, Karaikal
Karaikal region
(By order of the Lieutenant-Governor)
G. THEVA NEETHI DHAS,
Joint Secretary to Government.
ANNEXURE-2
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 34/2001/Lab./G, dated 13th December 2001)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9
of the Building and Other Construction Workers (Regulation of
Employment and Conditions of Service ) Act, 1996 (Central Act, 27 of 1996)
read with the Notification No.S.O.(E), dated 14th July 2000 of the Ministry of
Home Affairs, Government of India, New Delhi, the Lieutenant-Governor,
Puducherry hereby nominates the Deputy Labour Commissioner,
Puducherry, as the Appellate Officer for the purposes of the said Act.
(By order of the Lieutenant-Governor)
G. THEVA NEETHI DHAS,
Joint Secretary to Government.
154
LA GAZETTE DE L'ETAT
[PART–II
ANNEXURE -3
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 23/Lab./AIL/G/2013, dated 26th June 2013)
NOTIFICATION
In pursuance of clause (g) of rule 2 of the Building and Other
Construction Workers Welfare Cess Rules, 1998 and in supersession of
G.O.Ms.No.9/2002/Lab./G/, dated 5-3-2002 published in Extraordinary
Gazette No. 45, dated 12-3-2002, save as respects things done or omitted
to be done before such supersession, the Lieutenant-Governor, Puducherry,
hereby appoints the officers mentioned under column (2) of the Table
below to be the Assessing Officers for the areas mentioned under column (3)
of the said Table for the purpose of assessment of cess under the
Building and Other Construction Workers Welfare Cess Act, 1996
(Central Act 28 of 1996), namely:—
TABLE
Sl.
Designation of the officers
Area
No.
(1)
(2)
(3)
1
Assistant Engineer-I (Planning),
Puducherry region
Central Office, Public Works
Department, Puducherry.
2
Assistant Engineer (Planning),
Karaikal region
Buildings and Roads Division,
Public Works Department, Karaikal.
3
Assistant Engineer (Planning),
Mahe region
Public Works Department, Mahe.
4
Assistant Engineer (Planning),
Yanam region
Public Works Department,Yanam.
(By order of the Lieutenant-Governor)
G. SRINIVAS,
Joint Secretary to Government (Labour).
155
PART–II]
LA GAZETTE DE L'ETAT
ANNEXURE-4
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 22/Lab../AIL/G/2013, dated 26th June 2013)
NOTIFICATION
In pursuance of clause (h) of rule 2 of the Building and Other
Construction Workers Welfare Cess Rules, 1998 and in supersession of
G.O. Ms. No. 10/2002/Lab./G, dated 5-3-2002 published in Extraordinary
Gazette No. 45, dated 12-3-2002, save as respects things done or omitted
to be done before such supersession, the Lieutenant-Governor, Puducherry,
is pleased to appoint the Executive Engineer (Planning), Central Office,
Public Works Department, Puducherry, as the Appellate Authority for
the purpose of section 11 of the Building and Other Construction
Workers Welfare Cess Act, 1996 (Central Act 28 of 1996) for the whole
of the Union territory of Puducherry.
(By order of the Lieutenant-Governor)
G. SRINIVAS,
Joint Secretary to Government (Labour).
————
ANNEXURE-5
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 8/2002/Lab./G., dated 5th March 2002)
NOTIFICATION
In pursuance of clause (f) of rule 2 of the Building and Other
Construction Workers Welfare Cess Rules, 1998, the Lieutenant-Governor,
Puducherry hereby appoints the officers mentioned under column (2) of
the Table below to be the Cess Collectors for the areas mentioned under
column (3) of the said Table for the purpose of collection of cess under
the Building and Other Construction Workers Welfare Cess Act, 1996
(Central Act 28 of 1996), namely:—
156
LA GAZETTE DE L'ETAT
[PART–II
TABLE
Sl.
Designation of the officers
Area
No.
(1)
(2)
(3)
1
Labour Officer (Enforcement),
Puducherry, Mahe and
Puducherry.
Yanam regions.
2
Labour Officer, Karaikal
Karaikal region
(By order of the Lieutenant-Governor)
G. THEVA NEETHI DHAS,
Joint Secretary to Government.
————
ANNEXURE-6
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 32/Lab./AIL/G/2013, dated 16th September 2013)
NOTIFICATION
Whereas, for the benefit of the construction workers in this Union
territory, 1% of the cost of construction of the buildings under
construction is being collected as cess as per the provisions of Building
and Other Construction Workers Welfare Cess Act, 1996 (Central
Act 28 of 1996) for the purposes of the Building and Other Construction
Workers (Regulation of Employment and Conditions of Service) Act, 1996
(Central Act 27 of 1996);
And whereas, due to non-availability of reliable data on the
expenditure involved in the construction of buildings, the collection of
cess is not commensurate with the actual cost of the buildings;
And whereas, to derive at a reliable data on the expenditure
involved in the construction of buildings, a meeting was held on
22-4-2013 Chaired by the Secretary to Government (Labour) and the
officials from the Public Works Department, Puducherry Planning
Authority and Labour Department participated in the meeting and in this
meeting it was recommended to revise the methods of assessment of
cess under the said Act;
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PART–II]
LA GAZETTE DE L'ETAT
Now, therefore, the Lieutenant-Governor, Puducherry has been
pleased to order that the cess collected under the provisions of the
Building and Other Construction Workers (Regulation of Employment and
Conditions of Service) Act, 1996 shall be calculated on the basis of the
following standard value, namely:—
TABLE
Sl.
Category of building
Rate per square feet
No.
(1)
(2)
(3)
1
Residential buildings:-
RCC frame structure
` 1,400 per sq. ft.
Load bearing structure
` 1,200 per sq. ft.
(Brick work +RCC roof).
2
Commercial buildings:-
` 1,400 per sq. ft.
(Shops, Malls, Plazzas, Marriage hall,
Cinema theatre and any other buildings
which has not been mentioned with
specific rate).
3
School buildings
` 1,300 per sq. ft.
4
College buildings
` 1,400 per sq. ft.
5
Industrial buildings:-
(a) With sheet roofing
less than 1000 sq. ft. and 1000 sq. ft.
` 800 per sq. ft.
(b) More than 1000 sq. ft.
` 1,000 per sq. ft.
(c) With RCC framed structure
` 1,400 per sq. ft.
6
Hotel buildings:-
(a) Without lodging
` 1,400 per sq. ft.
(b) With boarding and lodging having
` 2,000 per sq. ft.
3 star rating and above.
(c) Less than 3 stars rating
` 1,800 per sq. ft.
(By order of the Lieutenant-Governor)
G. SRINIVAS,
Joint Secretary to Government (Labour).
158
LA GAZETTE DE L'ETAT
[PART–II
ANNEXURE-7
FORM-I
(See rule 7)
1.
Name of establishment
:
Registration No. under Building
and other Construction Workers
(Regulation of Employment and
Conditions of Service) Act, 1996.
2.
Address
:
Registering Authority
3.
Name of work
:
4.
No. of workers employed
:
5.
Date of commencement of work :
Estimated period of work :
Date
Month
Year
Month
Year
6.
Estimated cost of construction– Details of payment of cess
Stages
Cost
Amount, challan No.
Advance-A
and date
Deduction at
source-D, Final-F
(1)
(2)
(3)
(4)
1st year
2nd year
3rd year
4th year
Total:
Signature of employer:
Name of employer:
Date:
(To be filled by Assessing Officer)
7.
Date of completion
:
8.
Final cost
:
9.
Date of assessment
:
10.
Amount assessed
:
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PART–II]
LA GAZETTE DE L'ETAT
11.
Date of appeal, if any
:
12.
Date of order in appeal
:
13.
Amount as per order in appeal :
14.
Date of transfer of cess to the :
Board.
15.
Amount transferred challan :
No. and date
Signature:
Designation:
————
ANNEXURE-8
FORM-XXXI
[See rule 270(2)]
PUDUCHERRY BUILDING AND OTHER CONSTRUCTION
WORKERS WELFARE BOARD
Return for the month of..................regarding the details of workers
Name and address of the establishment:
Sl. No. of workers
No. and name(s)
No. and name(s)
No. of
No.
as on the
the workers
of workers to be workers as
close of
who left service
registered
on the
previous
during the
close of
month
month
current
month
(1)
(2)
(3)
(4)
(5)
Place:
Name and signature of the employer.
Date:
(Office seal)
160
LA GAZETTE DE L'ETAT
[PART–II
ANNEXURE-9
FORM -XXV
[See rule 243]
ANNUAL RETURN OF EMPLOYER TO BE SENT TO THE
REGISTERING OFFICER
Year ending 31st December...............................
1. Full name and full address of the establishment of the building and
other construction work (Place, Post Office, District)
2. Name and permanent address of the establishment.
3. Name and address of the employer.
4. Nature of the building and other construction work carried on
5. Full name of the Manager or person responsible for supervision
and control of the establishment.
6. Number of the building workers ordinarily employed.
7. Total number of days during the year on which building workers
were employed.
8. Total number of man-days worked by building workers during the
year.
9. Maximum number of building workers employed on any day during
the year.
10. The number of accident that took place during the year as under-
(a) The total number of accidents.
(b) The number of accidents resulting in disablement of
building workers for less than 48 hours, the number of
building workers involved and the number of man-days lost.
(c) The number of accidents resulting in disablement of building
workers beyond 48 hours but not resulting in any permanent,
partial or permanent total disablement, the number of
building workers involved, and the number of man-days lost
on account of such accidents.
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PART–II]
LA GAZETTE DE L'ETAT
(d) The number of accidents resulting in permanent partial or
total disablement, the number of building workers involved
and the number of man-days lost on account of such
accidents.
(e) The number of accidents resulting the deaths of building
workers and the number of resultant deaths.
The Chief Inspector or Inspectors appointed by a State
Government under the Act shall direct the owners of establishments
registered under this Act, to send the copies of annual returns submitted
by the employers of registered establishments in respect of the State
Government or to the Chief Inspector of Inspection by virtue of
provisions of section 60 of the Act.
The Chief Inspector or Inspectors appointed under this Act by
a State Government shall direct the owners of such establishments as
are registered under this Act by Registering Officers appointed by the
concerned State Government to send copies of the annual returns to
the Chief Inspector by virtue of provisions of section 60 of the Act.
11. Change, if any, in the management of the establishment, its
location, or any other particulars furnished to the Registering Officer in
the application for Registration indicating also the dates.
Employer.
Place :
Date :
————
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