Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007
No: 9 Dated: Apr, 13 2007
Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007
(Act No. 9 of 2007)
An Act to provide for the levy and collection of cess on the sale proceeds of fish, fish products allied objects and equipments within the State with a view to augmenting the resources of the Kerala Fishermen's Welfare Fund constituted under section 3 of the Kerala Fishermen's Welfare Fund Act, 1985 (30 of 1985).
Preamble. - Whereas it is expedient to levy and collect cess on the sale proceeds of fish, fish products allied objects and equipments within the State with a view to augmenting the resources of the Kerala Fishermen's Welfare Fund constituted under the Kerala Fishermen Welfare Fund Act, 1985 (30 of 1985) for the welfare of fishermen and allied workers of fishery industry in Kerala and to impose such cess on the dealers for the purpose of achieving the object to safeguard the interest of fishermen and allied workers in the State;
Be it enacted in the Fifty-eighth Year of the Republic of India as follows:-
1. Short title, extent and commencement. - (1) This Act may be called the Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007.
(2) It extends to the whole of the State of Kerala.
(3) It shall be deemed to have come into force on 18th day of February, 2006.
2. Definitions. - (1)In this Act, unless the context otherwise requires, -
(a) "allied worker" means any person who is engaged mainly in fishery related activities for his livelihood and who does not come under the definition of the term 'fishermen' in clause (e) of section 2 of the Kerala Fishermen's Welfare Societies Act, 1980 (7 of 1981) and includes beach workers, fish distributors, fish curers, peeling workers and processing plant workers who are not members or not eligible to get membership, in any other statutory welfare Scheme;
(b) "Assessing Officer" means an officer appointed by the Government under section 5;
(c) "Board" means the Kerala Fishermen's Welfare Fund Board constituted under section 7 of the Kerala Fishermen's Welfare Fund Act, 1985 (30 of 1985);
(d) "dealer" means any person who engages in the business of buying and selling of fish or processing fish or bringing into the State or sending outside the State the fish (raw or processed) or fish product or allied objects or equipments, and includes, -
(i) a commission agent, a broker, auctioneer or any other mercantile agent by whatever name called, and
(ii) a non-resident dealer or an agent of a non-resident dealer or a branch of a firm or company or association situated outside the State:
Provided that, fishermen and allied worker as defined in the Kerala Fishermen's Welfare Fund Act, 1985 (30 of 1985) shall not be included in this.
(e) "fish" means shrimp, prawn, mussel, clam, cuttlefish, squids, crab including all varieties of fish or any other aquatic organisms and aquatic plants and ornamental fishes exploited commercially for edible or medicinal purposes or for manure or feed;
(f) "fisherman" means a fisherman as defined in clause (e) of section 2 of the Kerala Fishermen's Welfare Societies Act, 1980 (7 of 1981);
(g) "fishing vessel" means a ship or boat, whether or not fixed with mechanical means of propulsion, which is engaged in fishing for profit and includes,- a catamaran, vanchi or vallom or by any craft known by local variations thereof;
(h) "fund" means the Kerala Fishermen's Welfare Fund established under section 3 of the Kerala Fishermen's Welfare Fund Act, 1985;
(i) "Government" means the Government of Kerala;
(j) "prescribed" means prescribed by rules made under this Act;
(k) "Sale proceeds" means the sale value of all transactions carried out in the State including buying or selling, bringing in or sending outside the State, fish or fish products or allied objects or equipments for use or for processing otherwise.
(2) Words and expressions used in this Act but not defined and defined in the Kerala Fishermen's Welfare Fund Act, 1985 shall have the same meaning respectively assigned to them in that Act.