Subject: Payment of cess @ 1% on the cost of construction works/projects undertaken by all Building & Other Constructors in the State of Mizoram - deduction at source.
The State Government has implemented the provisions of the Building & Other Construction Workers (Regulation of Employment & Conditions of Service) Act, 1996 and the Rules framed thereunder and also the Building & Other Construction Workers Welfare Cess Act, 1996 and the Rules framed thereunder. The Central Government specified a Cess for the purpose of Building & Other Construction Welfare (Regulation of Employment & Conditions of Service) Act, 1996 at the rate of 1% of the cost of construction incurred by an employer or any executing agency as the case may be. As provided in Rule 5 of the Cess Rule, 1996, the Government of Mizoram has appointed Cess collectors & the proceeds of the Cess collected shall be transferred by these officials to the Mizoram Building & Other Construction Welfare Board.
Accordingly, all the works department or any other Department/Establishment as the case may be, while entering into any agreement with any Contractors/Establishment for execution of any building and other construction works including works being executed departmentally shall ensure deduction at source @1% of the total estimate amount of construction as Cess to the Mizoram Building & Other Construction Welfare Board.
The Provisions of these Acts are to be implemented by the State Government as per the directives of the Hon’ble Supreme Court of India, and the Hon'ble Supreme Court itself is directly monitoring the implementation of the provisions of this Act.
All the Departments of the State Government are directed to deduct the Cess at source and submit the amount so deducted to the Cess collectors, appointed by the State Government through Account Payee Cheque/Bank Draft along with a copy of work order in a prescribed form.
The Cess collectors for each districts are as under:-
SNo | Designation | Office Address | Phone No. | Jurisdiction | |
1. | Joint Labour Commissioner | Directorate of Labour, Employment, Skill Dev. & Entrepreneurship Department Tuikhuahtlang | directorledmz @gmail.com | 0389-2327599 | All Mizoram |
2. | District Labour and Employment Officer | Employment Exchange, Aizawl | dleoaizawl@g mail.com | 9612466954 | Aizawl, Serchhip & aitual Districts |
3. | District Labour and Employment Officer | Employment Exchange, Champhai | lesdecham phai@gmail. com | 9615612527 | Champhai & Khawzawl Districts |
4. | District Labour and Employment Officer | Employment Exchange, Lunglei | dleolunglei@gmail, com | 0372- 2324701 | Lunglei, Lawngtlai & Hnahthial Districts. |
5. | District Labour and Employment Officer | Employment Exchange, Siaha | dleosiaha78 @gmail.com | 8798168493 | Siaha District |
6. | Labour Officer | Directorate of Labour, Employment, Skill Dev. & Entrepreneurship Department Tuikhuahtlang | mbocwwbko lasibmamit@ gmail.com | 8794639944 | Kolasib & Mamit Districts. |
Further, all the Departments are reminded that the cost of collection as per section 3 of the Cess Act can only be deducted by the Cess collectors appointed by the Government vide Notification No. B.16012/2/2014-LESDE Dt. 09.11.2021 and all works/establishment are to be registered as prescribed by the provision of the Building and Other Construction Workers (RE&CS) Act, 1996 (Central Act No. 27 of 1996).
This directive is for strict compliance of all concerned including Autonomous District Councils and for works under MLALADS & MPLADS.
This is issued in supersession of this Department's O.M No. B. 16012/2/2014-LESDE dated 26.08.2021.
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