THE BEEDI WORKERS WELFARE CESS ACT, 1976

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The Beedi Workers Welfare Cess Act, 1976 was enacted on April 7, 1976 for the reason of imposing and collecting excise duty in the form of cess for the production of beedis. The provisions of the enactment shall be applicable to the entire Indian Territory including the State of Jammu and Kashmir. In accordance with the interpretation clause, ‘fund’ includes the fund created for the wellbeing of the beedi workers as per the provisions of the Beedi Workers Welfare Cess Act of 1976. The term ‘prescribed’ is the terms and conditions specified by creating rules in consonance with the provisions of this enactment. The definitions and term that are not described under the present Act and that are explained in the Central Exercises and Salt Act of 1944 shall be interpreted as consigned to those terms as per that enactment.

The Act has included the imposition and collection of tax for the production of beedis. From the date appointed by the Government of India by publicizing the Gazette of India, the Government shall collect and impose excise duty in the form of tax for the benefit and well-being of the Beedi Workers Welfare Fund Act, 1976. This can be collected on production of beedis at the rate fixed by the Act. Such tax shall be between 10 and 50 paise for each 1000 production of beedis. This amount shall be altered by the Government of India periodically after giving notice in the Gazette of India. The excise duty that has been imposed as per the provisions of this enactment shall be added with other tax which is collected on the production and creation of beedis. Such tax would have been collected as per any laws which are implemented in India.

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Special section has been added to make the provisions of the Central Excises and Salt Act, 1994 also the rules under the said enactment applicable to the present enactment. The application of the Act shall consist of those connected with the reimbursements and exemption from the excise duty which is implemented in the present term. This type of imposition of tax shall be applied with respect to charging and repayment of cess under the provisions of the present enactment. This shall be similar to that of levying, charging and immunity from excise duty and exclusion if any with regard to the production of beedis. The Act in addition contains provision for the charging of the proceeds with regard to the duty of excise to the Consolidated Fund of India. The proceeds related with the collection and imposition of excise duty as said above shall be charged on the Consolidated Fund of India. The Central Government as well as other officials prescribed under the enactment shall have authority to direct any person to give with any reason, statistical and other details as required under the present Act. The Act bans any litigation or other proceedings against the Government of India or other authority, worker etc for the actions that are carried out in good faith or aimed to be done as per the provisions of the enactment or the rules formulated in compliance with it.

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Besides, the Central Government is empowered under the Act to frame rules for the effective implementation of the Act. The rules shall give power to the Central Government to issue direction to hand over the statistical or other details or records which is necessary to be produced as specified under Section 5(c) of the present enactment. It shall also create rules for any other matters that are essential for the proper implementation of the Act. The rules thus framed shall be laid before the Lok Sabha and Rajya Sabha when the house is in session. If the houses consensus with regard to the terms of the rules or make some alterations or the houses have difference of opinion and decides not to impellent the rules, the rules shall have effect according to the decisions of the House.