Section 12 — Penalty. | THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS ACT, 1996

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12. Penalty.—(1) Whoever, being under an obligation to furnish a return under this Act, furnishes 

any return knowing, or having reason to believe, the same to be false shall be punishable with 

imprisonment which may extend to six months, or with fine which may extend to one thousand rupees, or 

with both. 

(2) Whoever, being liable to pay cess under this Act, wilfully or intentionally evades or attempts to 

evade the payment of such cess shall be punishable with imprisonment which may extend to six months, 

or with fine, or with both. 

(3) No court shall take cognizance of an offence punishable under this section save on a complaint 

made by or under the authority of the Central Government.

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Next · Section 13Offences by companies. →All sections / सभी धाराएँTHE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS ACT, 1996 →

More sections of this act

Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Levy and collection of cess.Section 4 · Furnishing of returns.Section 5 · Assessment of cess.Section 6 · Power to exempt.Section 7 · Power of entry.Section 8 · Interest payable on delay in payment of cess.

Source and version

India Code, Government of India. Text fetched 12 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.