The Building and Other Construction Workers Welfare Cess Act, 1996

The Building and Other Construction Workers Welfare Cess Act, 1996 is a legislation passed by the Indian Parliament to provide for the levy and collection of a cess on the cost of construction work. The purpose of the act is to augment the resources of the Building and Other Construction Workers' Welfare Board which is constituted under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996. The cess collected under this act is used for the welfare of the building and construction workers who are employed in building and construction projects across India. The act provides for the manner in which the cess is to be collected, deposited and utilized, and also provides for penalties and punishments in case of non-compliance.