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Union of India - Section
Section 367 in The Cine-Workers Welfare Cess Act, 1981
367.
Statement of Objects and Reasons.-Cine artists, like artistes in other performing arts, wither owing to changes in style and trends are due to ageing. There are cases where great artists, who once enthralled the populace with their creative talents, have fallen into utter poverty and distress. In order to provide assistance in cases of extreme hardship, it is proposed to establish a welfare fund. For this purpose, it is proposed to levy, as a cess, a duty of excise at the rate of one thousand rupees on every feature film certified for public exhibition under section 5-A of the Cinematograph Act, 1952. The duty of excise to be levied shall be in addition to any cess or duty leviable on cinematograph films under any other law for the time being in force.Act 37 of 1993 The Cine-workers Welfare Fund has been formed under the Cine-workers Welfare Fund Act, 1981. The said Fund is applied by the Central Government to meet the expenditure incurred in connection with the measures and facilities to promote the welfare of the cine-workers. For the purposes of the said Fund, a cess, as duty of excise, of one thousan rupees on every feature film is leviable under the Cin-workers Welfare Cess Act, 1981.2. The existing rate of cess generates an amount of about eight lakh rupees per year for the purpose of the said Fund. This amount is not sufficient to provide welfare facilities. With a view to augmenting the resources for the purposes of the said Fund, it is proposed to enchance the rate of cess from existing one thousand rupees to a maximum of twenty thousand rupees on every feature film. The exact rate of cess will however, be specified by the Central Government keeping in view the proposed welfare measures.[11th September, 1981]An Act to provide for the levy and collection of a cess on feature films for the financing of activities to promote the welfare of certain Cine-Workers and for matters connected therewith or incidental thereto.Be it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:-| Brought into force on 1.1.1984 vide G.S.R. 888(E), dated 14.12.1983 published in the Gazette of India, Ext., Pt. II, Section 3(i), dated 14.12.1983. |