The Building and Other Construction Workers  Welfare Cess Act

Short title, extent and commencement

Definitions

Levy and collection of cess

Furnishing of returns

Assessment of cess

Power to exempt

Power of entry

Interest payable on delay in payment of cess

Penalty for non-payment of cess within the specified time

Recovery of amount due under the Act

Appeals

Penalty

Offences by companies

Power to make rules

Repeal and saving

All sections

Notwithstanding anything contained in this Act, the Central Government may,
by notification in the Official Gazette, exempt any employer or class of employers in a State from the
payment of cess payable under this Act where such cess is already levied and payable under any
corresponding law in force in that State. 

LAWGIST

# 6 Power to exempt