Section 9 — Penalty for non-payment of cess within the specified time. | THE BUILDING AND OTHER CONSTRUCTION WORKERS’ WELFARE CESS ACT, 1996

STATUTORY TEXT

Find in this text

9. Penalty for non-payment of cess within the specified time.—If any amount of cess payable by 

any employer under section 3 is not paid within the date specified in the order of assessment made under 

section 5, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after making 

such inquiry as it deems fit, impose on such employer a penalty not exceeding the amount of cess: 

Provided that, before imposing any such penalty, such employer shall be given a reasonable 

opportunity of being heard and if after such hearing the said authority is satisfied that the default was for 

any good and sufficient reason, no penalty shall be imposed under this section.

Source footnotes

Document extract. Section boundaries were matched to the arrangement of sections in the official source. Original formatting and footnote placement can differ; check the linked document.

आगे पढ़ें / Continue reading

Explore the next section or browse this act in the selected language.

Next · Section 10Recovery of amount due under the Act. →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.