TaxTMI 
TaxTMI 
MOT Charges
27 Dec 2010 
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MOT charges: no recovery for Saturday supervisory work where department observes Saturday holiday under existing overtime rule.
Rule 224(1) limits recovery of overtime to specified hours on working days and all hours on Sundays and public holidays, leaving no provision for MOT recovery for work done on Saturdays; consequently the Board directed that establishments observing Saturday holidays maintain a rotating skeleton staff to perform essential supervisory tasks and that no MOT be recovered from assessees for such Saturday work. (AI Summary)
Rule 224(1) limits recovery of overtime to specified hours on working days and all hours on Sundays and public holidays, leaving no provision for MOT recovery for work done on Saturdays; consequently the Board directed that establishments observing Saturday holidays maintain a rotating skeleton staff to perform essential supervisory tasks and that no MOT be recovered from assessees for such Saturday work. (AI Summary)
Please explain the term MOT Charges under Central Excise Act..