Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com CINE WORKERS WELFARE CESS RULES, 1984 CONTENTS 1. Short title and commencement 2. Definitions 3. Levy and collection of cess 4. Duties of the Chairman 5. Manner of assessment and collection 6. Refund and recovery of the duty of cess 7. Authority for imposition of penalty for non-payment of duty of excise SCHEDULE 1 :- SCHEDULE CINE WORKERS WELFARE CESS RULES, 1984 In exercise of the power conferred under Sec. 10 of the Cine- Workers Welfare Cess Act, 1981 (30 of 1981), the Central Government hereby makes the following rules, namely : 1. Short title and commencement :- (1) These rules may be called the Cine Workers Cess Rules, 1984. (2) They shall come into force on 1st day of January, 1984. 2. Definitions :- In these rules, the context otherwise requires,- 1. "Act" means the Cine-Workers Welfare Cess Act, 1981 ; 2. "Cess" means the cess levied and collected under Section 3 of the Act; 3. "Applicant" means a person applying for a film to be certified for public exhibition; 4. "Board" means the Board of Film Certification constituted under Section 3 of the Cinematograph Act, 1952 ; 5. "Chairman" means the Chairman of the Board of Film Certification ; 6. "Regional officer" means the regional officer appointed under CINEMATOGRAPH ACT, 1952 , (Censorship Rules); 7. "Fund" means the cine-workers welfare fund ; 8. "Producer" means the producer of a film or a person making an application under Section 4 of the Cinematograph Act, 1952 for a certificate. 3. Levy and collection of cess :- (1) Every application for a certificate under Section 4 of the Cinematograph Act, 1952 shall be accompanied by a crossed demand draft drawn in favour of the Chairman, Central Board of Film Certification and payable at the station at which he is stationed for an amount of 1["Cess levied under sub-section (1) of Section 3 of Cine-Workers Welfare Cess Act, 1981."]towards payment of duty of excise under Section 3(1) of the Act: 2 [Provided that this sub-rule shall not apply to an application for re- certification made under Section 5A of the Cinematograph Act, 1952 , read with (Certification) Rules, 1983.] (2) The Chairman, Central Board of Film Certification and in his absence whoever is discharging the duties and functions of the Chairman, Central Board of Film Certification shall in addition to his duties specified in the Cinematograph Act, 1952 , collect the cess referred to in Section 3(1) of the Act. (3) The Chairman will be assisted by a supporting staff in the collection of cess and in the maintenance of the records and account. 1. Substituted for "Rs. 1000/- ", vide " CINE WORKERS WELFARE CESS RULES, 1984" Dt.10th January, 1994 Published in Ministry of Labour, Noti. No. G.S.R. 11(E), dated January 10, 1994, published in the Gazette of India, Extra., Part II, Section 3(i), dated 10th January, 1994, pp. 1-2, Sl. No. II [No. S-5102/2/93-W.II] 2. Subs. by G.S.R. 583 (E), published in Gazette of India, Extraordinary, Pt. II, Sec. 3 (i), dated 4th August, 1984. 4. Duties of the Chairman :- (1) The Chairman, in addition to the duties prescribed under the Cinematograph (Censorship) Rules, 1958 shall have the following responsibilities: (a) collection of the cess on or before the date of which the Producer of a feature film make an application ; (b) submit the account of the collection of cess on each financial year to the Central Government; (c) prescribe the manner in which the register, records and accounts on the collection of cess should be maintained ; (d) credit the duty of excise levied to the Consolidated Fund of India. 5. Manner of assessment and collection :- (1) The duty of excise referred to in Section 3 of the Act shall be collected by the regional offices of the Central Board of Film Certification on or before the date on which the Producer makes an application for a certificate under the Cinematograph Act, 1952 . The application shall be addressed to the Board and delivered to the regional officer concerned. (2) An amount of 1 ["Cess levied under sub-section (1) of Section 3 of Cine-Workers Welfare Cess Act, 1981."]shall be paid by the Producer along with an application for a certificate under the Cinematograph Act, 1952 , in the prescribed proforma set out in the Schedule. 1. Substituted for "Rs. 1000/- ", vide " CINE WORKERS WELFARE CESS RULES, 1984" Dt.10th January, 1994 Published in Ministry of Labour, Noti. No. G.S.R. 11(E), dated January 10, 1994, published in the Gazette of India, Extra., Part II, Section 3(i), dated 10th January, 1994, pp. 1-2, Sl. No. II [No. S-5102/2/93-W.II] 6. Refund and recovery of the duty of cess :- (1) Where a Producer decided to withdraw the film before its certification of the film has been refused a certificate and he does not intend to appeal against or seek revision of such order or as the case may be, that the said order has been confirmed on appeal or revision under the Cinematograph Act, 1952 , he may make an application in the prescribed proforma set out in the Schedule to the Chairman of the Board for refund of the amount paid by him towards the cess. (2) Any refund under sub-rule (1) shall be made by the Chairman Central Board of Film Certification by the crossed cheque or demand draft by drawing the amount from the concerned pay and accounts office on an ordinary contingent bill on which shall be specified the name and address of the applicant and name of the film and the amount and date of challan with which the deposit was made by him in the State Bank of India or its subsidiary. 7. Authority for imposition of penalty for non-payment of duty of excise :- Penalty not exceeding rupees fifty under Section 7 of the Act shall be imposed by the Chairman, Central Board of Film Certification. SCHEDULE 1 SCHEDULE