The Kerala Coir workers' Welfare Cess Act, 2008(20 of 2008)

GOVERNMENTOF KERALA
LawW (Legislation-C)Departmen
| .a‘NOTIFICATIONre
No. 19790/LegC208/Law." Dated Thirwananthopuram: eae
se coh 28th Ashadha, 1930, -
#
 
In-pursuanceofAIRE(3):ofArticle 348 mithe Constitution of India’ the
Governoris pleased toauthorise the publication in the Gazette of the following
translation in the English language of the Kerala Coir Workers’ Welfare Cess
Act, 2008(20 of 2008).
By order of the Governor,
_V.G KumarGiruay-
7 Special Secretary (Law). -

 
“ e -[Translationigin’English:ofthe“2008-6e1-sa0n."0dgenase)on
orosagpublisheduunderthe‘authority:oftheeae -
ee "ACT.20OF,2008 nemSot. oe
; “THEAKERALA.CORWORKERS”WELF.AREcessen2008
an‘Act.toprovide‘forthelei:aaacollectionf:cessontthesaleprovéedsoft
ae“coconuthusk,coconuthusk’fibre,.coir:‘and.coirproducts with a viewto
‘augmentingthe.resourcesoftheKeralaCoirWorkers’ Welfare FundBoard.:
{constiued2undersection166.oftheKerala Coir:Workers:WelfareFFund¢Act,:
ohoe  
   
   
   
   
v
pinble5SWarekas::‘eA‘is:is expedient.to:aforthee levyand| collection:y net
‘of¢cess-onthe:saleprocéeds.ofcoconut.husk,coconuthuskfibre, coir and.coir’
“productswithaview-to augmenting the.resourcesofthe.Kerala-CoirWorkers”:
|. WelfareFundBoardconstituted.oetheKerala,Coir Workers’WelfareFund
Free. =; Dee ;
‘Act,’ 1987; tetaeCeo womee_7-;so¢ aaeSraeso aa Ey ooaeea: “a3
Ee Fi ie <
ae
 
    
Beitt enactediinthe:ifty-ninthYear ofthee Republic«ofIndiaas
  
18“Shortfille‘andcemeronene=)This:Actmay.y becalledtheKerala
if Tey~ “* a ate w. G 5
 
ir.'. Workers-WelfareCessAct,2008.-
3 (2):Itshall.come‘intoforceon,1suchdate8as.stheGovernmentmay,by:
‘Rotification|in:‘the.Gazette,“appoint. :wah,aeoy ro cel a, _t anal
oe
£7‘2,Definitions.—{1).Inthis.‘Act,unlessthecontextotherwisersaiesae
  
 
creme) rey meri wo bw eG
  
  
SEs (a):“AssessingOfficer”.‘means:an\ officerappointed,bytthe
Governmentunder.section AyeaiAinSgtON aBt 4
an‘(b):“Board”"acanedihe}Kerala’Coir.Workers?WelfareFund{ Board.
|sebastituted.under.section1 6,oftheKeralaCoirWorkers!‘WelfareFund:Act,» 1987.
G4.of.1987); Benge fog
 
a
; Z Oke Pe aa a ak aFan we ae a 4 ao?
   
 
  
y iie)“Goi?”‘means‘theccoirpbtainedbythespinning, af¢coconut“iusk
“fibr ‘separatedfront.the‘husk of,the.coconut; Cp ID OEteee
giaFinh a og oeCe ee
os , Set ae cs
| By-@d):“coirproducts”means:eaeimattings*rugsandcarpets,
coconut.huskfibre;‘other: rubberized-coir:products.rhanufactured.byusing,
i{coconututhusk:fibre,coirorpith,wholly"or:-partlyanditincludes,products
1
1
 
‘manufacturedintraditional:looms.and:‘mechanised. looms,otherproducts and.
meproductswiththebackingof.esrubber«oree“similar backing.
ina vflals; “sf Sneaerahe a oe
aae“dealer”‘méans; anypersonengagediin1 thepuesofbuying,
“pellingor- storingforsale’‘of: coconuthusk,“coconuthusk.fibre, coir.or anycoir”
_ProdutsalantheStatéofKerala butJitdoes.notincludeacultivatorwho|
  
 
oes| “0“Fund”:-neingKerala‘ColtWorkets?‘WelfareFundestablished.
“anderssection3of the.Kerala.CoirWorkers-WelfareFundAct,,‘1987; |
 
a(s)“Goyernment”™means.theGovernmentofKerala;: anyaBya
cet go r: a + » . “ :
by“prescribed”‘means.sprescribedbyrulesmadeunderthisAct;
 
oeby“sale:proceeds”‘means‘the valueofbuying:and:selling ofcoconut”
husk,‘coconut husk fibre,coirorcoir.productsnmade‘i‘in\theStateee Keralaa for:
eeorto’Process.otherwise.’ : uoAePaePesateGAaokaFate |  
A (2).WordselexpressionsMeeenereintbutnot.cementinthe:Kerala
‘CoitWorkers’‘Welfare. Fund.‘Act,1987:shallhave@ thefreeeae
ceasedto,themin,thatAct. aneo o Nae ere
 
oak
exceeding:one> per.centofthe total*saleprocecdéofadealerrepurpose.2 of
«the‘KeralaCoir‘Workers’‘Welfare.FundAct,8).nethaoea he
“eyThe&cessleviedunder’‘sub-sectiona.shallescollectedfrorh,every.
dele,in‘such mannerandiin.suchitimeas.may,beprescribed.- Pomepre
4 : ca &
o GB).The«cess5 leviedundersub-section:(1)shall: bein‘addition’to any?
cess,dutyOr‘tax’ leviableon.coconut:husk, coconut.husk.fibre,coiror.coir’
a
{productsunder.‘any otherlawfor.thetimebeing.in.force! ooasbta!
Ne a)Theproceeds:‘ofcess:collected.underanesection1Q)‘shallbe:
“réditedinitially:totheConsolidatedFundofteSeofKerala,|inco|mariner
asmay,beprescribed.- “theieaSays
e i).Theamount:aecess.“eelleciedshall.be:BhateBtheFund.ofthe:
“Boatby’theGovernment.‘after. deducting.the.cost,ofcollection’‘ofsuch cess,
<notexcedding.one.per¢cent:‘of.the.amount,collectedeveryyear,before:30th.June,
Jin‘such1manner“as may.be.prescribed, te Rg aeeeEa TF
  
oe:
  
 
 
2
4Appointment ofragingOpicer._The Corerinient may, by notificattion
-in the Gazette, appoint any officer of Coir‘Development Department, notB? Sw
- the rank of DeputyRegistrar/Project Officer (Coir) or.an Officer in the equivalent
rank as AssessingOfficer, and eyfix, their local limits ofjurisdiction for the
eanrae ee
5.-Maintenance PiRegisters‘and pero—(1) Every dealer shall maintain .
“such registers and records in suchmanner as maybe prescribed: in they.
commercial establishment. oo 7 yo
an
| (2) They‘shall be produced on.“demandaby anyOffices or~Authority /
authorisedby. this Act for verification. 7 |
a 6: Furnishing ofReturns bythedealet—(1)Every’dealereshall furnish
return showing the sale proceeds ofthe previous financial year to the Assessing
Officer in.such manner and at such time as may.bePrescribed.oy |
(2) Ifanydealer liable to pay the cess under section 3 fails to farnish
the. returnunder sub-section (1), the Assessing Officer. shall give a notice
‘requiring such dealer to furnishsuch1neonbeforesuch date as may‘be
egin the notice. -; Ce ; a
?
| 7. Assessment ofCess.(1)‘The‘Assessing Officer.Sits received a return
iat‘section.6 shall, after making or: causing |to be made such enquiry AS he|
‘thinksfit.and after satisfyinghimself thatthe particulars stated in the return are’
correct,“byorder, assess.”the amount of cess payable bythedealer.. oe
° a.
| QQ)If‘the return eynot been furnished to the’ RegsOfficer under’
nesection (2) of section 6, he shail, after making or causing to be made such
enquiry, as he> thinks fit, Py order,ASSESSaie amount ofcess$ payable by, the
dealer. ie en et re
A ee ‘ a4 :
(3) An orderof assessment’niade under sub-section ayorr sub-settion
Q) sishall specify.the amount of cess,and the date within fulthe cesseaoe ,
Paidaethedealer,” re rr18,9 OY aoO |
| (4) The Officer coriductingthe enquiry nates sub-section, (1)«or‘sub-
“setion (2), shall for the purpose ofsuch enquiry, have the same powers as’are
Vested in a Civil Court whiletrying a suit under the Code of Civil Procedure;
ae(Central Act 5 of 1908), iin respect ofthe followingmatters, namely:ss
Poel-@)) enforcingthe’attendance of any personor examining him ¢on
Be-oathoraffirmation; ebNe ae
-. 4 4 Go ae ea ,
3
me Mote
O-“requiring5 the.disclostreand.productionofdocuments! 5
 
Orreceiving.evidenceonaffidavits;eeaoh geoSsee
od)issuing.commissions,fortheexaminationofwitnesses. Ceres
Se6)Any.enquiryunder‘thissection.shail:be.deemedto‘bejudicial;
“proceedings.within:themeaning,of.sections193‘and.228ofthe Indian‘Penal’
Code(CentralAct45.ofaD)andfor1aOUIofssectiona)ofthe pa|
Pa ae a)
Be“Provisional:Collection aoss(1)Every dealetliable. topayOme
Sundersection’3shall,” pay.byway.ofadvance. cess On orbefore:the: 10th of©
every.‘month an:amountequivalent.toone--twelfth‘oftheamount.t payable "
aanually:byhim:accordingto.aeslatestassessmentunder:‘section he ,
“QFWheretheamountis:not paid.vader‘sub:‘sectionQj onor+ before|
“the:duedate,theAssessing Officer may.issue‘Notice:to. the defaultershowing’
theamount:in-arrears.and directingto. paythesaid amount‘withinsuchPeriod«
notaf pxceedingseven.days:ofthereceipt:of.the notice.”neiey ASTeae
~8)Theamountpaid‘undersub-section.().bythepeeforiayearaball'
‘beadjustedagainst theAmguitassessedundersection.7.forthat.year.eae :
|ae9.“Interest.payableon.delay’in‘paymentofCess.—Ifany‘dealerfailstto’
‘payany.amount’of:‘CeSSpayableundersection’3 within the time specifiediin‘theZ
“order of assessment,suchdealer‘shall be’ liable:to.pay.interest onthe amount to”
-be paidat the tateoftwoper:cent for. every!monthor.part of a monthcomprised|
“intheperiod.from’‘thedate:onwhich:such:payment,isissduettill‘suchsLOUgis”
teatpaid.«2 ooteerere aea ate geet! ohvegea a
   
10"‘Penaliyjor'nnon-payment“ofCesswithinthespecifiededttimeHFany.
-amiount ofcess’payable by.any’dealer.undersection.3is-not paid’within the.
“date specified'iinthe.orderof.assessment.under séction-Titshall be deemedto:
‘be’ inarrears and:theAssessingOfficer.may,after.making‘such|enquiryashe
“deems,fit,imposeonsuchdealerapenaltynotexceeding |theamountofcess:,
-au
*Providedthatbeforeiimposingany,‘suchpenalty,‘such‘dealer,shallbe.given
aateaséniable’opportunityofbeing’heard andifafter.suchhearingthe.Assessing
-Officeriissatisfiedthat,thedefault:‘was:for’anygoodandsufficient:Feason:no
“Penalty:shall:‘beimposedunderthis.‘section,weeese Bl REN ED ger ee
  
. Me“Recoveryofamountdue‘under thisAct.Any.amountoesundétthis
"Act,Gncluding:interestand.penalty)from‘thedealer:may'berecoveredjin“the.
;Samemanner:as.an.arrearof:land1revenue: ieeee atete
 
4
Qe:Appeal“ayAny.‘dealerdagtiévedbyaan:ant‘of.asségsment.made!
‘unde:section:‘7 OF:-by-an‘order.imposing®“penalty‘undersection:10may,within©
sixty:days’of,reveipt.oforder; prefer’anAppealto,theDirectorrofl: i
Developmentin,‘suchmanner.asmaybe.resertgeetad 2
 
  
 
roel 6):‘OnBasstoftheappealundersib.sectiona(De‘theImeenofCoir:
| Development.shall,aftergiving.the.appellantanopportunity.ofbeingheard)in:
the:matter,y dispose:of.apepeal8as.“expeditiously.as:eesSS :
 
   
7
‘ee“RevisionTheComment‘may, éittiersuomotu‘oron‘any1application,
ofthe: aggrieved.person,‘callforthe:records:ofany:proceedings.takenby.the*
AppellateAuthority:andersection’12and.makesuchenquiry’andpass”‘such,
 
    
+Radaae‘an.weatsrevisionpace5 hisLectershailbe:‘made:
within:thirty. days:from.the*dateof.receiptofthe.order:by’the‘applicantand.no.2
orderunderthis’ sectionshallneneewithout:givingtheBeetievedoean
opportunity:of,being:heard:.
 
~Provided.further.that‘noorder‘by‘exercisingthe1revisignal‘eeail
aby the:Government.suo‘moto, after.the:Spinyatthreeyearsfrom’the
datecHaeorder. passediin.anappeal. : hg AS es
  
reall Power’‘fo'‘entry.—Any‘AssessingOfficer’or‘anyotherr Officerspecially,
caponcred.in’‘this:behalfbythe.Government,‘may—n)5are
 
foeoyh oy
aeT ape Bara wate
ne “1(a)-with.such assistance:af¢any,‘as.he:thinksfit;‘enter’afanyreasonable‘
time,“any:establishmenitor.place.‘wherehe.‘considers.it‘necessary.‘to.enter:for,
‘carrying outthe:purposes.ofthisAct; includingverification:ofthe..correctnessof.
‘theParticulars.futnishedby:apy.dgalerundersectionofae é
 
    
(b).require:the.production:ofanywegister.andany‘other’document,
‘relating‘to thesale:ofcoconuthusk;coconut.husk:fibre,;coiror.cojtproducts;
-and:ny : : 2 oh
 
   
5
15,“Return ofcollected:‘Ces:—)‘EverypeneOfficer shall furnish
wowearand such other specified authority as maybedirected, every month
_a return showing the amount of cess collected by him duringthe Pa
Bronth, in such formarid withinsuch.periodas.maybe prescribed.—
period and in such form,asMay“be prescribed.
oN
(2) The’Chief Exceutive,Officer:‘ofthe Board*or the authority specified
inae(1) shail furnish to ‘the Govermentevery year a return showing
the total amount ofcess collected duringthe previous eeyeat, within| such
“\e
16. Penalty—{1) Anydealer,‘being undeer anobligation tofurnish a etre
“under this Act, furnishes any return knowing, oy having reason to believe, the
same to befalse shall. be punisshable with imprisonment which may extend to six.
‘months, or with fine which may extendtofive thousand rupees OF withboth.
2)Whoever, being. liable to:pay cessunderthis Act, wilfully or-
“intentionallyevades or attempts‘to evade the payment ofsuch cess, shall-be:
punishable‘with imprisonment whichmayextend to six’months orwith fine which.
eyeetofive thousandrupees orwith both. | )
(3):Whoever, pontaents any ofthe provisions ofthis Actor the
rules made’thereundershall,ifno other penalty is elsewhere provided by this
: Act for suchcontravention,-be purdshable|with imprisonmentfora term which
‘May ‘extend to. three monthsor eefine which may,extend to two.. thousand
fivehundred rapes or withboth, Og erDore
| -
" comtnission ofsuch.offerive. - CoDee
(4) NoCourtshall takevognizansesofaanMottenes punishableunder
this'ssection save on a complaint made tyorunderthe suo,of the
Government.° : a,
OWOffencehyCompanies:=i),Whereaanoffence.under this Acthasbeen
committed:by:a.company,every person who, at thetime of.offence: was’
‘committed; was inchargeofand was responsitieto. the company ferthe ‘conduct.
ofthe business of thecompany, as’ well asinecompany,shall be deemed to’be_
“guiltyofthe offfenceand shailbeTablettobeProceeded against andPunished.
‘accordingly: or
: “Provided that,nothingpontencaain.-ikiseecrion ‘shallrenderanysuch:
“person liable to anypunishmentif te proves that the offence was committed:
"without his jmnowledge or that lie had exercisedall duediligencetoprevent|the
. ®
a eB
a2)Notwfhstandinganything containediin.sub-section (1), wherean
“offenceunderthts Act hasideen comm:tted.with theconsentor‘connivancee of,
-N\ agswe S
BM2n7I08 aaeeyeeaeoeBegeeoe '
6
‘ordis:-attributable®to‘any‘négligence%onithe:partneany‘director;‘manager,
secretaryorother:‘officer:‘of.the company,“such:director,:smanaget,‘secreSy Or.
:other’oescer,ceealso:be.= deemedtobetyofthatoffenceanid‘shallbbeliable.
  se ag“BarfofJurisdiction’we ofCCivilGoitrts
jurisdiction’to settle;‘decide‘or deal ‘with.any.question’‘oF.‘to’‘detetmitie:any”
‘matter. whichiis‘by‘orunderthis Act,’or‘the.rules:required-to”‘be:‘settled,decided’
‘ordealtwith’‘or.to.bedetermined|by“theGovernment,or:anyauthority¢orofficer
 
     
  
   ahcy49.)eonertto’eerides“(),"Fhe‘Governmentmay;by:notificationifthe
Gazete,makerules.for,rcarrying|‘outt the¢provisions0‘of,thisAct,
sf Ne
ok
 
tateimayprovideforaltorany|j ofthe=emater,imei
Sebe yeSag asl
   <6hiermannercattime.withinwhicha‘coudauldgcd
proveedsof the:eefinancialneshallbesfurnishedby.a”dealertohe
 
7
- ,
(3) Every rule.made under this Act shall be laid, assoon as may be
attis made, before the Legislative Assembly, while it is in session, for a total
period of fourteen days, which may be comprised in.one session or in two
successive sessions and if, before the expiry of the session in which it is so
laid or the session immediatelyfollowing, the Legislative Assembly makes any °
modification in the rule or decides that the rule should not be made, the mule
shall thereafter have effectonly in such modified form or beof-no effect, as the
‘case may be: so however, that any such modification or annulment shall be
without prejudice to the validity of anything previously dene under that rule.
8

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