The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007
The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007
The Kerala Fishermen's and Allied Workers' Welfare Cess Act 2007 regulates the collection of a one percent tax on the sales of fish, fish products, and fishing equipment within Kerala. This law applies to commercial dealers, distributors, processors, and exporters of fishery items, while exempting individual fishermen and allied workers themselves. It matters because the tax revenue goes directly into the state Fishermen's Welfare Fund. This fund finances essential social security, health, and general welfare schemes for vulnerable fisheries workers and their families, ensuring vital financial support and livelihood protection for those working in the state's traditional fishing industry today.
- 0. Preamble
- 1. Short title, extent and commencement.
- 2. Definitions.
- 3. Levy and Collection of Cess.
- 4. Administration of the Act.
- 5. Appointment of Assessing Officer
- 6. Maintenance of Registers and Records.
- 7. Furnishing of Return by the dealer.
- 8. Assessment of Cess.
- 9. Provisional Collection of Cess.
- 10. Interest payable on delayed payment of Cess.
- 11. Penalty for non-payment of cess within the specified time.
- 12. Recovery of amount due under this Act.
- 13. Appeal.
- 14. Revision.
- 15. Power to entry.
- 16. Return of collection of Cess.
- 17. Penalty.
- 18. Offence by Companies.
- 19. Bar of jurisdiction of Civil Courts.
- 20. Power to make rules.
- 21. Repeal and Savings.
PDF: pending for this language.