Cess recovery and exemption powers govern construction workers' welfare assessments, inspection powers, complaint reporting, and exemption procedure. Recovery of unpaid cess, interest, overdue payment and penalty is initiated by the assessing officer through a certificate sent to the district recovery officer for recovery as arrears of land revenue or under the corresponding State law. The assessing officer may inspect construction establishments with prior approval, examine records and materials, assess construction activity, and take measurements or photographs for reasonable assessment. Employers seeking exemption where cess is already payable under a corresponding State law may apply for a Central Government notification, and assessment proceedings are stayed for thirty days or until the order is conveyed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cess recovery and exemption powers govern construction workers' welfare assessments, inspection powers, complaint reporting, and exemption procedure.
Recovery of unpaid cess, interest, overdue payment and penalty is initiated by the assessing officer through a certificate sent to the district recovery officer for recovery as arrears of land revenue or under the corresponding State law. The assessing officer may inspect construction establishments with prior approval, examine records and materials, assess construction activity, and take measurements or photographs for reasonable assessment. Employers seeking exemption where cess is already payable under a corresponding State law may apply for a Central Government notification, and assessment proceedings are stayed for thirty days or until the order is conveyed.
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