Vidhi Codex

Bare Act

Kerala Coir Workers’ Welfare Cess Act, 2008

Tax200822 sections

This Act levies a cess on coir and coir products in Kerala to fund the welfare of coir workers. Dealers must keep registers and records and file returns. The Act covers provisional collection, interest and penalties for late payment, recovery of dues, appeals and revisions, and powers of entry.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Levy and collection of Cess
  4. 4. Insertion of new sections after section 16
  5. 5. Maintenance of Registers and Records
  6. 6. Furnishing of Returns by the dealer
  7. 8. Provisional Collection of Cess
  8. 9. Interest payable on delayed payment of Cess
  9. 10. Penalty for non-payment of cess within the specified time
  10. 11. Recovery of amount due under this Act
  11. 12. Appeal
  12. 13. Revision
  13. 14. Power to entry
  14. 15. Return of collection of Cess
  15. 16. Penalty
  16. 16A. Giving opportunity before imposing penalty
  17. 16B. Punishment for default in payment of penalty
  18. 16C. Power of Officers to impose penalty
  19. 16D. Compounding of Offences
  20. 17. Offence by Companies
  21. 18. Bar of Jurisdiction of Civil Courts
  22. 19. Power to make Rules

PDF: pending for this language.