Section 14(2) in The Building And Other Construction Workers 'welfare Cess Act, 1996
(2)Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-(a)the manner in which and the time within which the cess shall be collected under sub-section (2) of section 3;(b)the rate or rates of advance cess leviable under sub-section (4) of section 3;(c)the particulars of the returns to be furnished, the officer or authority to whom or to which such returns shall be furnished and the manner and time of furnishing such returns under sub-section (1) of section 4;(d)the powers which may be exercised by the officer or authority under section 7;(e)the authority which may impose penalty under section 9;(f)the authority to which an appeal may be filed under sub-section (1) of section 11 and the time within which and the form and manner in which such appeal may be filed;(g)the fees which shall accompany an appeal under sub-section (2) of section 11; and (h) any other matter which has to be, or may be, prescribed.
