N.-W.F.P. Workers Children (Education) Collection of Cess Rules 1973

No comments yet. Be the first to comment

NORTH‑WEST FRONTIER PROVINCE WORKERS CHILDREN (EDUCATION) COLLECTION OF CESS RULES, 1973

[No. 2019‑74/10219/95‑Tax,‑‑--17th January, 1974‑Rules framed by the Government of North‑West Frontier Province, in exercise of the powers conferred by Section b of the Workers Children (Education) Ordinance, 1972. (Ordinance No. XI of 1972) in its application to the North‑West Frontier Province].

1. Preamble‑---(1) These rules may be called the North‑West Frontier Province Workers' Children (Education) Collection of Cess Rules, 1973.

(2) They shall come into force at once.

  1. Definitions.‑In these rules, unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say‑-

(a) "cess" means an education cess payable under sub‑section (1) of Section 3 of the Ordinance;

(b) "Director Excise and Taxation" means the Director of Excise and Taxation, North‑West Frontier Province.

(c) "Director Labour" means the Director of Labour, North‑West Frontier Province.

(d) "Excise and Taxation Officer" means the Excise and Taxation Officer of the District in which the establishment, or where the employer has control over more than one establishment, the head office of such establishments is situated.

(e) "Form" means a form appended to these rules, and includes a statement or communication on the plain paper containing the same particulars as are specified in the corresponding form ;

(f) "Government" means the Government of the North‑West Frontier Province ;

(g) "Ordinance" means the Workers' Children (Education)'Ordi nance, 1972 (Ordinance No. XI of 1972) ;

(h) "return" means a return to be prepared and delivered under sub‑section (2) of section 3 of the Ordinance ;

(i) "Treasury" means a Treasury or a sub‑treasury or a branch of a Bank in the North‑West Frontier Province authorised to receive payment on behalf of Government ;

(j) "year" means the year commencing from lit day of July and ending on the 30th day of 3urse next following.

3. Submission of Returns.‑--(I) Every employer of art establishment to which the Ordinance applies shall deliver to the Excise and Taxation Officer the return in Form 'A':

Provided that if there are in the Province more than one establishment under the control of an employer, the number of workers to be shown in the return for the purpose of this rule shall be the aggregate number of workers employed in all such establishments.

(2) The return shall be delivered within one month of the close of each quarter of the year:

Provided that in respect of the period intervening between the date of commencement of the Ordinance and date or publication of these rules, the returns, if not already delivered, shall be furnished by the employer within one month of the publication of these rules.

**Explanation.‑--**The number of workers for the purpose of assessment of the cess shall be the highest number of workers employed in an estab lishment or establishments, as the case may be, by the employer concerned on any day during the quarter for which the return is furnished or for which the cess is assessed.

(3) The returns shall be accompanied by a treasury receipt repre senting payment of cess for the quarter to which the return relates.

(4) The cess shall be paid on quarterly basis at the rate of Rs. 25.00 per worker.

**4. Determination of cess in case of failure by the employer to furnish returns.‑--**if an employer fails or neglects to furnish the return within the time prescribed in rule 3, Excise and Taxation Officer shall serve on him a notice in Form 'B` requiring him to furnish the return within such period as may be specified in the notice. If the employer again fails to furnish the return within the tune specified in the notice, the Excise and Taxation Officer shall after making such inquiry as he may deem fit to snake, determine the amount of cess and the amount so determined shall be final.

**5. Re‑assessment of cesss.‑--**If at any time within two years following the assessment of the cess, it is found that incorrect return was furnished by the employer or the number of workers employed in an establishment or establishments, as the case may be, had beer, larger than that on which the cess was assessed, the Excise and Taxation Officer may revise and enhance the amount of cess payable by such employer and determine the additional cess payable:

Provided that no such enhancement, shall be made without giving the employer an opportunity of being heard.

6. Payment of cess.‑‑(1) Every employer liable to pay the cess shall, unless he has already paid the amount due, on receipt of a notice in Form ,B` from the Excise and Taxation Officer or on demand by an Officer authorised in that behalf, pay it in such manner and within such time as may be specified in the notice to be served under rule 4; provided that no person shall be required to pay the cess within a period of less than 15 days from the date of service of the notice or the making of the demand.

(2) The notice under rule 4 shall be accompanied by a treasury challan for payment.

**7. Recovery of cess in default of payment.‑---**If any sum due on account of cess is not paid within the period allowed for such payment, it will be recovered as arrears of land revenue.

8. Maintenance of register of persons liable to pay cess.‑‑(1) Every Excise and Taxation Officer shall cause to be maintained a register of persons liable to pay the cess. He shall be afforded all possible assistance in that behalf by the concerned' Officer of the Industries and Labour Directorate or any other public authority specified by Government.

(2) The Excise and Taxation Officer may at his discretion arrange such other inquiries or survey as he c6nsiders necessary to complete the register prescribed under sub‑rule (1).

9. Nomination of bead office in area of more than one establishment.‑---(1) Where an employer liable to pay the cess controls within the Province more than one establishment (hereinafter referred to in this rule as branches) he shall nominate one such branch as the head office for the purpose of these rules.

(2) The employer shall intimate the nomination under rub‑rule (1) to Excise and Taxation Officers within whose jurisdiction such branches arc situated together with the location thereof within the first two months of the first quarter during which the unit functions.

(3) In case the employer fails to nominate one of the branches to he the head office, the Director of Excise and Taxation may nominate one of such branches to be the bead office.

(4) The return shall be submitted in respect of all the branches jointly by the head office to the Excise and Taxation Officer.

10. Power to enter and make inquiry.‑---(1) Any Officer of the Excise and Taxation Department (not blow the rank of Sub‑Inspector), having reasons to believe‑ that an employer is liable to pay the cess, may require him to produce books of accounts or other documents necessary for deter mining‑the number of workers to him or to furnish any other information connected therewith.

(2) The officer mentioned in sub‑rule (1) may enter the premises of an employer during working hours and may seize documents, account: books and other necessary materials relevant to the inquiry.

**11. Powers of the Excise and Taxation Officer.‑-----**Subject to the provi sions of the Ordinance and these rules, the Excise and Taxation Officer shall lave the powers‑

(a) to determine whether or not an employer is liable to pay the cess ;

(b) To assess or .determine the total number of workers employed by the employer for the purpose of the Ordinance ;

(c) to assess and demand the cess

(d) to determine all the questions whether the cess is recoverable, the person from whom it is recoverable and the amount so recoverable ; and

(e) to take any other measure 'incidental to the assessment or collection of the cess.

Rule 12 subs. for the original by Noti. SOL. 1‑17, March 10, 1986, N.W.F.P. Govt. Gaz Extr., March 27. 1986, p. 1025. [12. Treasury. Head.‑The Cess shall be paid in a treasury under the Head 8000‑Deposit Not Bearing Interest‑3800‑Others Accounts‑3836--‑Workers Children Education Fund.]

FORM A (See Rule3)

  1. Name and description of the employer.

  2. Postal address of the employer.

  3. Category of the establishment.

  4. Quarter to which the return relates.

  5. The number of workers in each establishment during the aforesaid quarter if there are more than one establishment.

  6. Total number of workers employed during the quarter.

  7. Amount of cess payable and reference of payment.

  8. I hereby solemnly declare‑

(i) that the number of workers' employed during the preceding quarter under reference has been correctly stated ;

(ii) that no information required for the assessment of cess payable by one under the Workers' Children (Education) Ordinance, 1971 has been wilfully suppressed ; and

(iii) that all the particulars given above are correct to the best of my knowledge and belief.

Dated .. Signature of the Employer.

To,

The District Excise and Taxation Officer,

....................................................... District

------------o------------

FORM B

(See Rule 4)

OFFICE OF THE EXCISE AND TAXATION OFFICER .DISTRICT.

No .. dated .

NOTICE

To

.

WHEREAS from information received there are reasons to believe that you are an employer liable to pay the cess under section 3 of the Workers Children (Education) Ordinance, 1972

AND WHEREAS you have not voluntarily furnished the return and paid the cess.

NOW, THEREFORE, you are hereby called upon to furnish the return covering the period from ..to alongwith the treasury receipt in token of your having paid the cess within .. days of the receipt of this notice (a blank copy of the said' return is enclosed for your convenience).

  1. Please note that in case you fail to furnish the return and pay the cess as required, I shall proceed to determine the amount of cess payable by you and the amount so determined shall be final.

Excise and Taxation Officer.

Discussion

    Be the first to comment and start a discussion!

© 2020 PakistanLaw.pk, All rights reserved.