Bare Act
The Fishemens' and Allied Workers Welfare Cess Act, 2007
Labour200721 sections
This Act levies a one percent welfare tax on the sale proceeds of fish, fish products, and fishing equipment within Kerala. It applies to commercial seafood dealers who buy, sell, process, or transport these marine goods, while explicitly exempting actual fishermen and allied workers from paying the tax. This law matters because the collected money is paid into a dedicated welfare fund. These resources are then used to provide crucial social security, healthcare, and financial assistance to fishermen and fishery workers, such as beach laborers and fish peelers, safeguarding the livelihoods of those who depend on the coastal fishery industry.
- 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.