Kerala Coir Workers' Welfare Cess Act, 2008
No: 20 Dated: Jul, 19 2008
Kerala Coir Workers' Welfare Cess Act, 2008
(Act 20 of 2008)
An Act to provide for the levy and collection of cess on the sale proceeds of coconut husk, coconut husk fibre, coir and coir products with a view to augmenting the resources of the Kerala Coir Workers Welfare Fund Board constituted under section6 of the Kerala Coir Workers Welfare Fund Act 1987.
Preamble. – Whereas, it is expedient to provide for the levy and collection of cess on the sale proceeds of coconut husk, coconut husk fibre, coir and coir products with a view to augmenting the resources of the Kerala Coir Workers' Welfare Fund Board constituted under Kerala Coir Workers' Welfare Fund Act, 1987;
Be it enacted in the Fifty-ninth year of Republic of India as follows:-
1. Short title and commencement. - (1) This Act may be called the Kerala Coir Workers' Welfare Cess Act, 2008.
(2) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Definitions. - In this Act, unless the context otherwise requires,-
(a) "Assessing Officer" means an officer appointed by the Government under section 4;
(b) "Board" means the Kerala Coir Workers' Welfare Fund Board constituted under section 6 of the Kerala Coir Workers' Welfare Fund Act, 1987 (34 of 1987);
(c) "Coir" means the coir obtained by the spinning of coconut husk fibre separated from the husk of the coconut;
(d) "Coir Products" means mats and mattings, rugs and carpets, coconut husk fibre, other rubberized coir products manufactured by using coconut husk fibre, coir or pith wholly or partly and it includes products manufactured in traditional looms and machanised looms, other products and other allied products with the backing of P.V.C, rubber or any similar backing materials;
(e) "dealer" means any person engaged in the business of buying, selling or storing for sale of coconut husk, coconut husk fibre ,coir or any coir products within the State of Kerala but it does not include a cultivator who stores his own coconut husk for sale;
(f) "Fund" means Kerala Coir Workers Welfare fund established under section 3 of the Kerala Coir Workers Fund Act, 1987;
(g) "Government" means Government of Kerala;
(h) "prescribed" means prescribed by rules made under this Act;
(i) "sale proceeds" means the value of buying and selling of coconut husk, coconut husk fibre ,coir or coir products made in the State of Kerala for sale or to process otherwise;
(2) Words and expressions used herein but not defined in the Kerala Coir Workers' Welfare Fund Act, 1987 shall have the meaning respectively assigned to them in that Act.