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Union of India - Section

Section 30K in The Iron Ore Mines Labour Welfare Cess Rules, 1963

30K. Submission of periodic returns.

- Every owner of an iron ore mine who maintains a welfare centre according to the prescribed standard shall submit to the Chairman-
(i)immediately on the establishment of the welfare centre, adequate proof to the satisfaction of the Chairman showing the capital expenditure incurred on the construction and equipment of the welfare centre; and
(ii)in January each year a certified statement of the expenditure incurred on the welfare centre during the preceding twelve months:
Provided that the statement shall not include expenditure, if any, incurred on repairs and replacements.