Section 5 in The Building And Other Construction Workers Welfare Cess Rules, 1998
5. Transfer of the proceeds of the cess to the Board.
(1) The proceeds of the cess collected under rule 4 shall be transferred by such Government office, Public Sector Undertakings, local authority, or cess collector, to the Board alongwith the form of challan prescribed (and in the head of account of the Board) under the accountings procedures of the State, by whatever name they are known.(2)Such government office of Public Sector Undertaking may deduct from the cess collected, or claim from the Board, as the case may be, actual collection expenses not exceeding one per cent, of the total amount collected.(3)The amount collected shall be transferred to the Board within thirty days of its collection.
