LexThe Fishemens' and Allied Workers Welfare Cess Act 9 of 2007
Kerala · state statute
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THE KERALA flSilERMEN'S AND ALLIED
WORKERS WELFARE CESS ACT, 2007
(AC r 9 or 2007)
CONTENTS
Preamble
Sectzons
1 Short htlc,\ extent and commencement
2 Defimhons
" 3 Levy and collectiOn of Cess
4 Admm1stratton of the Act
5 Appomtment of Asscc;smg Officer
6 Mamtenance of Rcg1stcrs and Records
7. fum1shmg of Return by the dealer
8 Assessment of Cess
9 Provtston'al collectiOn of Cess
10 Interest payable on delayed payment of Cess
11 Penalty for non-payment of Cess wtthm the spectficd ttmc
12 Recovery of amount due under th1s Act •
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13 Appeal
14 Revtston
15. Power to entry
16, Return of collection of Cc~s
17. Penalty
18 Offence by compames
19 Bar of JunsdtctJOn of Civ1l Courts
20 Power to make Rules
21 Repeal and Savmgs
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,~ [Translatton m Engh~h of "2007-6lru acfhm~ Cllctn:'>j6l<miD::l\91ruo~ldh@l6lS<D>~o
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authonty of the Governor J
ACT 9 OF 2007 *
TilE KERALA FISHERMI:""N'S 'AND ALLIED WORKERS'
WELFARE CESS ACT, 2007
An Act to provzde for tire levy and collectzon of cess on the sale p1 oceeds of
fish, fish products, allzed objects and equzpments wztlun the State wah a
vzew to augmentzng the resowces of the Kerala Fishermen's Welfare Fund
constltute3 under ~ectzon 3 of the Kerctla Fzshermen's Welfare Fund Act,
1985 (30 of 1985)
Preamble -WHEREAS, It ts cxpedtent to levy and collect ces~ on the sale'
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proceeds of fish, fish products, alhcd obJects and cqUlpmcnts Withm the State
wtth a vtew to augmcntmg the resources of the Kcrala Fishennen 's Wellare rund
constituted under the Kcrala Fishenncn Welfare Fund Act, 1985 (30 of 1985) for
the welfare of fishermen and allied workers of fishery mdustry m Kcrala. and to
Impose such cess on the dealers for the purpose of aehievmg the obJect to
safeguard the mtercst of fishermen and alhcd workers m the State,
B1: It enacted m the Ftfty-etghth Year of the Republic of lndta as follows·-
1 Short lltle, extent and commencement-{ 1) Thts Act may be called the
Kerala Ftshennen's and Alhcd Workers' Welfare Ce'ig Act, 2007.
(2) It extends to the whole of the State of Kerala
(3) It shall be deemed to h'avc come Into force on 18th day of
February, 2006
2 Defimtzons -{1) In this Act, unless the context othcrwtsc reqmres, -
(a} "alhed worker" means any person who IS engaged mamly m fic;;lHery
related aCtlVltleS for htS hvehhood and who dOCS not COme under the defimtton
of the term • fishenncn' m clause (c) of scct10n 2 of the Kcrala Ftshennen 's
Welfare Soctcties Act, 1980 (7 of 1981) and mcludes beach workers, ft~h
dtstnbutors, fish curers, pcehng workers and processmg plant workers who arc
not members or not chgible to get membershtp, m ctny other statutory welfatc
scheme,
(b) "Assessmg Officer" means an officer appomted by the Gov'emment
under sect tOn 5,
• RcccJvcd the assent of Governor on the 13th Apt Jl , 2007 and publn.hcd tn the
Kcrala Gazette Extraor\imary No 705 dated 13th Aprtl, 20U7
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(c) "Board" means the Kerala Frshermcn's Welfare Fund Board
constituted under section 7 of the Kerala Frshermen 's Welfare Fund Act, 1985
(30 of 1985),
(d) "dealer" means any person who engages m the busmcss of buymg
and scllmg of fish or processmg fish or bnngmg mto the State or sendmg
outstdc the State-the fish (raw or processed) or fish product or alhed objects or
equ1pments, and mcludes,-
{t) a commtsswn agent, a broker, auctiOneer or any other mercantlle
agent by whatever name called, and
(11) a non-res1dcnt dealer or an agent of a non-res1dent dealer or a
branch of a firm or company or associatiOn s)tuated outs1de the State
-PJTovtdcd that, ftshermen and allied worker as dcfmed m the Kerala
F Ishennen 's Welfare Fund Act, 1985 (30 of 1985), shall not be mdudcd m thrs
(e) "fish" means shnmp, prawn, mussel, clam, cuttlefish, squ1ds, crab
mcludmg all vanetrcs of fish or any other aquatic 01gamsms and aquatrc plants
and ornamental fishes explmted commercially for edible or mcdrcmal purposes or
for manure or feed,
, (f) "fisherman" means a fisherman as defined m clause (c) of sectiOn
2 of the Kerala F1shermen 's Welfare Soc1el1CS Act, 1980 (7 of 1981 ),
(g) "fishmg vessel" means a sh1p or boat, whether or not fixed w1th
mechamcal means of propuls10n, wh1cti IS engaged m fishmg for profit and
mcludes,-.
a catamaram, vanch1 or vallam or by any craft known by local
vanallons thereof,
(h) "fund" means the Kerala F1shennen 's Welfare Fund established under
sectiOn 3 of the Kerala FJsh.enneri's Welfare Fund Act, 1985, ,
(1) "Government" means tll~ Government of Kerala;
(J) "pre~cnbcd" means prcscnbcd by rules made under tlllli Act,
(k) "Sale proceeds" means the sale value of all transactions earned out
m the State mcludmg buymg or selhng, brmgmg m or scndmg outstde the State,
fish or fish products or alhcd obJects or cqUipments for uc;e or for processmg
otherwise
(2) Words and expressiOns used m th1s Act ,but not defined and defined
m the Kerala FI~hcrmen's Welfare Fund Act, 1985 shall have the same mcanmg
respectively asstgned to them m that Act
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3 Levy and Collectzon of Cess.-{ 1) There shall be lev1ed and collected a
cess for the purpose of the Kerala F1shcnnen Welfare Fund Act, 1985 and the
scheme thereunder, at one per cent of the total sale proceeds of a dealer m a
financial year
(2) The cess lcv1ed under sub-sect10n (I) shall be collected from every
dealer m such manner and at such ttme, as may be prcscnbcd .
(3) The cess levted under sub-sect10n ( 1) shall be m add1t10n to any cess,
duty or tax lev1ablc on fish under any law for the tlme bemg m force
(4) The proceeds of the cess collected under sub.osect10n (2) shall be credtted
tmtlally to the Consolidated Fund of the State m the manner, as may be prescnbcd
.
, (5) The amount of cess collected shall be patd to the Fund of the Board by
the Government after deductmg the cost of collectiOn of such cess not excccdmg one
per cent of the amount coJlccted every year, before 30th June, m the manner as may
be prescnbed.
4. Admzmstratwn oft he Act -The Drrector ofF1shenes shall be the authonty
to admtmster, supervtse and to enforce the Act
" 5 Appomtment of Assessmg Office, -The Government shall appomt, by
nottficatron m the Gazette, such officers of the F1shenes Department not below the
rank of F1shencs Extens1on Officer/Matsya Bhavan Officer as Asscs~mg Officer for
the purposes of the Act •
6 Mamtenance c! Regater~ and Records.-{)) Every dealer shall mamtam
such registers and _records as may be prescnbed •
(2) The regtsters and records shall be kept m the estabhshment of the dealer
and shall be produced on demand by any officer or authonty under th1s Act for
venficatwn.
7 Furmshzng of Return by the dealer - ( 1) Every dealer shall fumtsh to the ,
Asscssmg Officer of the area a return showmg the sale proceeds of the prev1ous
fi!lanc1al year m the manner as may be prescnbed
(2) If any dealer fa1ls to furn1sh the, return under sub - ~echon ( 1 ), the
Assessmg Officer shall g1ve notice requmng such dealer to fum1sh such return before
such date as may be spec1fied m the not1ce
8 Asjessm ent of Cess - ( 1) On rece1pt of the return under sectton 7, the
Asscssmg Officer shall, after makmg or causmg to be made, such enqUiry as he
thmks fit and after sattsfymg h1mself t~at the partlculars fumrshed m the return arc
~ correct, by order, assess the amount of cess payable by the dealer
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(2) If the dealer has not furnished the return to the Assessmg Officer or the
parhculars furntshcd m the return arc found mcorrcct, the Assessmg Officer shall,
after makmg or causmg to be made such enqmry, as he thmks fit, by order, assess the
amount of cess payable by the dealer
(3) An order of assessment made under sub-section ( 1) or sub-sectton (2)
shall spec1fy the amount of cess and the date w1thm whtch the cess shall be patd by
the dealer.
( 4) The officer conductmg the cnqUJry under sub-sectiOn (1) or sub
scct10n (2), for the purpose of such enqutry, shall have the same powers as are vested
m a ctv1l court whtle trymg a smt under the Code ofC1v1l Procedure, 1908 (Central Act
5 of 1908) m respect of the followmg matters, namely-
(a) enforcmg the attendance of any person or exammmg him on oath
or affirmatiOn,
(b) requumg the d1scovcry and productton of documents;
(c) recetvmg cvtdcnce on affidavits, and
(d) JSSutng commissions for the exammatlon of witnesses
(5) Any enqmry under this section shall be deemed to be JUdictal proccedmgs
w1thm the meanmg of sectiOns J 93 and 228 of the Indian Penal Code (Central Act 45
of 1860) and for the purpose of sect1on 196 of the said Code
9 Prov1szonal Collectzon ofCe!JS -( 1) Eve!) dealer who IS hable to pay cess
under section 3 shall pay before fifteenth day of succeedmg month, untJl asscssmg )....-.
the amount payable by h1m under sectwn 8 an amount equal to one-fourth of the cess
payable by htrn annually m accordance with the assessment under sectwn 8.
(2) Where the amount 1s not pa1d under sub-section ( 1 ), the Assessmg
Officer shalltssuc notice to the defaulter showmg the amount m arrears d1rectmg to
pay the sa1d amount w1thm such penod as may be shown m the not1ce
(3) The amount pa1d under sub-scctton ( 1) by the dealer for a year shall be
adJUSted agamst the amount assessed under sect10n 8 for that year
10. Interest payable on delayed payment of Ce~s -If any dealer falls to pay
.any amount of cess payable under sectwn 3 withm the tunc spec1fied m the order of
.asse~sment, such dealer shnU be liable to pay mtcrcst on the amount to be patd at the
1ratc of two per cent for every month or part of a month compnsed m the penod from
the date on whtch such payment 1s due tJll such amount 1s actually patd
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""'1- 11 Penalty for non-payment of Cess wuhm the specified tzme -( 1) If any
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amount of cess payable by any dealer under scctwn 3 JS not patd w1thm the date
spectfied m the otder of assessment under section 8, It shall be deemed to be m
arrears and the Assessmg Officer may, after makmg such enquiry and after gtvmg htm
a reasonable opportumty of bcmg heard, 1mposc on such dealer an amount as
penalty not excecdmg the amount of cess.
12 Recovery of amount due under thrs Act -Any amount due under th1s Act,
mcludmg any interest or penalty, from a dealer may be recovered m the same manner
as an arrear of pub he revenue due on land.
13. Appeal-{ l) A dealer aggneved by an order of assessment made under
sectiOn 8 or by an order tmposmg penalty under sectton 11, may, wrthm s1xty days of
recetpt of order, prefer an appeal to the Duector ofF1shenes m such form and m such
manner as may be prescnbed
Provtded that the Director of F1shcnes may condone the delay m fihng the
appeal, 1f 1t is sat1sfied that the delay was on reasonable ground
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(2) On recetpt of the appeal under sub-sectiOn ( 1 ), the Dtrector of F 1shcnes
shall, after g1vmg the appellant an opportumty ofbemg heard 111 the matter, dispose
of the appeal wulun one month
(3) Every order passed under sub-sectton (2) shrtll be final and shall not be
called m quest1on many court of law
14. Reviswn -The Government may, etther ~uo motu or on an apphcatton of
the aggneved person, call for the records of any proceedmgs taken by the Appellate
Authonty under sub-section (2) of sect ton 13 and make such enqutry and pass such
orders, as they deem fit ·
ProvJded that an apphcat10n for revaston under th1s section shall be made
wathin th1rty days from the date on whtch the order was commumcated to the
apphcant and no order shall be passed under thts scct1on wtthout g1vmg the
aggneved person an opportumty of bemg heard
15. Power to enlly - Any Asscssmg Officer or any other officer spccJally
empowered an th1s behalf by the Government, may,-
( a) wrth such assistance, as he thanks fit, enter at any reasonable
ttme, any estabhshment or place where he considers tt necessary to enter for
carrymg out the purpose "of thts Act, mcludmg venf1cat10n of the
correctness of the particulars fum a shed by any dealer under sectton 7,
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(b) reqUire the productwn of any regtster and any other document
relatmg to the sale of fish, fish products, alhed obJects or eqUipments, and
(c) exerctse such other powers as may be prcscnbed .•
16 Return of collectzon of Cess -(I) Every Assessmg Officer sha.ll
furntsh to the Dtrector of Fishenes every month a return showmg the amount
collected by him as cess, fine or mtere~t dunng the prevwus month, m such
fonn and wtthm such penod as may be prescnbed ·
(2) The Director of Fishencs shall furn1sh to the Govenunent every year
a rerum showmg the total amount collected m the State as cess, fine or mtcrest
dunng the prev10us financtal year, wtthm such penod and m such form as may
be pre~cnbed.
17. Penalty - (1) Any dealer, who fads to furntsh a return under thts
Act, or has furmshed tncorrect parttculars shall be pumshable wtth
tmpnsonment whtch may extend to stx months or wtth fine whtch may extend to
one 'thousand rupees or wtth both. ·
' (2) Whoever, wJllfully or tntenttOnally evades or attempts to evade the
payment of such cess, shall be pumshable wtth tmpnsonment which may extend
to six months or wtth fine wh1ch may extend to one thousand rupees or wtth
both
(3) Whoever, contravenes any of the prov1s10ns of th1s Act or the rules
maae thereunder shall, tf no other penalty ts elsewhere provtded under thts Act
for such contravention, be pumshable wtth tmpnsonment for a term whtch may
extend to three month~ or with fine whtch may extend to five hundred rupees or
With. both.
(4) No court shall take cogmzance of an offence pumshable under thts
sectiOn save on a complamt made by or under the authonty of the Dtrcctor of
Ftshenes
18 lJffence by Compames -(I) Where an offence under thts Act has
been committed by a company, every person who, at the time of commtsston of
offence, was tn charge of and was rcsponstble to the comparty for the
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conduct of the busmess of the company, as well as the company, shall be -~-
deemed to be gutlty of the offence and shall be hab)e to be proceeded agamst
and pumshed accordmgly
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,..,_ Prov1ded that nothmg contamed m this sub-sect1on shall render any such
person hable to any pumshment tf he proves that the offence was comnntted
w1thout hts knowledge or that he had exerctsed all due dthgence to prevent the
commtsston of such offence
(2) Notwtthstandmg anythmg con tamed m sub-secllon ( 1 ), where an
offence under thts Act has been commttted w1th the consent or corimvance of, or
ts attnbutable to any neghgence on the part of any Dtrector, Manager, Secretary
or other office bearer of tbe company, such d1rector, manager, secretary or other
office bearer shall also be deemed to be gutlty of that offence and shall be liable
to be proceeded agamst and pumshed accordmgly.
Exp/anatwn -For the purposes of th1s sectlOn,-
_..J... (a) 'company' means any body corporate and mcludes a firm, or other
t assoctat1on of mdtv1duals; and
(b) 'dtrector' m relat1on to a finn, means a partner m the finn. .
19 Bar of JUrzsdzctwn of CLvll Courts.-No C1V1l Court shall have
Junsd1ct10n to settle, ~cc1de or deal with any quest10n or to detcnnmc any
matter whtch IS by or under this Act or the rules made thereunder requ1rcd to
be settled, dectded or dealt wtth or to be dctermmcd by the Government or any
authonty or officer appomted under thts Act.
20. Power to make rules -( 1) The Government may, by notlficat10n m
'the offic1al Gazette, make rules for carrymg out the provtstons of thts Act.
(2) Wtthout preJUdice to the generality of the foregomg power, such
rules may prov1de for all or any of the followmg matters, namely:-
(a) the manner m wh1ch and the time w1thm wh1ch the cess shall
be lev1ed and collected under sub-sectiOn (2) of section 3,
(b) the manner m whach the transfer of money to the Board shall
be made under sub-sect1on (5) of scct1on 3,
(c) the form and manner of mamtallllng the reg1sters and records to
be mamtained by the dealer under sectiOn 6,
(d) particulars of the return to be furnished by the deal~r under
section 7 and the manner and time of fumrshmg such return,
(e) the manner m wh1ch an appeal may be filed under section 13, .
(f) the powers whtch may be exercised by the officers under clause (c)
ofsect10n 15,
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(g) the form and penod wlthm whach the return of collectiOn of
cess as to be furnashed under sectiOn 16;
(h) any other matter whtch has to be or may be prescnbed
(3) Every rule made under th1s Act shall be laxd, as soon as may
be after 1t ts made, before the Legislative Assembly, whale tt ts an session, for a
total penod of fourteen days whtch may be compnsed m one sessmn or m two
successave sesstons, and tf before the exp1ry of the sess1on m wh1ch 1t IS so la1d
or the sesswn 1mmed1ately followmg, the Legislative Assembly makes any
modtficatwn m the rule or dectdes that the rule should not be made, the rule
shall thereafter have effect only m such modafied form or be of no effect, as the
case may be; so however that any such modificatiOn or annulfllent shall be
wathout preJudice to the vahdtty .of anythmg prevwusly done under that rule.
21. Repeal and Savmgs.-(l) The Kerala Ftshennen's and Alhed
Wotkers' Welfare Cess Ordmance, 2007 (19 of 2007) 1s hereby repealed
(2) Notw1thstandang such repeal, anythmg done or deemed to have been
done or any actwn taken or deemed to have been taken under the satd
Ordinance shall be deemed to have been done or taken under th1s Act.
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