collection of cess. Section 3(1) states that there
shall be levied and collected a cess for the purposes of the
BOCW Act at such ... Cess Rules, titled ‘Levy of cess’,
provides that, for the purpose of levy of cess under
Section 3(1) of the BOCW Act, the cost
pilotage
16 Refund of deductions made towards 31,448,316
BOCW cess
17 Site cost and personnel costs idling 164,984,082
during intermittent periods
payer of the cess and that there exists no co-relationship between the person paying the cess and the services rendered and therefore, the levy ... augment the Welfare Fund under the BOCW Act . The levy of Cess on the cost of construction incurred by the employers on the building
Rep vs The State Of Tamil Nadu on 16 September, 2019
Bench: S.Manikumar , Subramonium
construction
work at the project site without obtaining registration mandated under the
BOCW Act and without formulating the health and safety policy required under ... covered by the BOCW Act . The impugned communication proceeds on
a fundamentally erroneous interpretation of Section 2(d) of the BOCW Act.
During the course
