The Kerala Handloom Workers' Welfare Cess Act, 2007
The Kerala Handloom Workers' Welfare Cess Act, 2007
Tax200720 sections
This law regulates the collection of a welfare tax on the sale proceeds of yarn and textile products in Kerala. It applies to commercial dealers who manufacture, process, or sell these materials within the state, provided their annual sales reach at least five lakh rupees, though khadi products are excluded. This legislation matters because the collected tax directly funds the Kerala Handloom Workers’ Welfare Fund. By financing this fund, the act ensures that traditional weavers and handloom workers receive vital social security benefits, healthcare, and financial support, thereby protecting their livelihoods and preserving a significant local industry.
- 0. Preamble
- 1. Short title and commencement.
- 2. Definitions.- (1) In this Act, unless the context otherwise requires,
- 3. Levy and collection of cess
- 4. Appointment of Assessing Officer.
- 5. Maintenance of Registers and Records.
- 6. Furnishing of returns by the dealer.
- 7. Assessment of cess.
- 8. Provisional collection of cess.
- 9. Interest payable on delay in payment of cess
- 10. Fine for non-payment of cess within the specified time.
- 11. Recovery of amount due under this Act.
- 12. Appeal.
- 13. Power of entry.
- 14. Return of collection of cess.
- 15. Penalty.
- 16. Offence by companies.
- 17. Bar of jurisdiction of Civil Courts.
- 18. Power to make rules.
- 19. Repeal and Saving.
PDF: pending for this language.