Rule 47: Recovery of due and exemption

Finin2min analysis — operative rule mechanics

Full notified text — Rule 47

47. Recovery of due and exemption.– (1)For the purpose of recovery of sums due on account of
unpaid cess, interest or overdue payment or, penalty under these rules, the assessing officer shall
prepare a certificate signed by him, specifying the amount due and send it to the recovery officer of
the district concerned who shall proceed to recover from the said employer the amount specified
thereunder as if it were an arrear of land revenue or under any other such law prevailing in that State
for such purpose.

(2) An assessing officer, for the purposes of section 103, may-

    (a) enter any establishment where building or other construction work is going on only with the
    prior approval of the Secretary, State Building Workers‘ Welfare Board;

    (b) make an inventory of materials, machinery or other articles lying at the workplace;

    (c)enquire about the number of workers engaged in various activities;

    (d) require the production of any concerned register or any other documents relevant to the
    assessment of cost of construction or number of workers employed;

    (e)seize or take copies of any such records;

    (f) make a general assessment of the stage of the construction work of the completed construction
    work;

      (g) take measurement, notes or photographs; and

      (h) exercise such other powers considered absolutely necessary for reasonable assessment of cost
      of construction.

(3) The assessing officer or any Inspector-cum-Facilitator under the Code, having come to know of
violation of an obligation to furnish return, furnishing of false information, intentionally or wilfully
evading or attempting to evade the payment of cess may make a complaint with evidence pertaining to
such complaint to the State Government with a copy to the concerned State Building Workers‘
Welfare Board in writing.

(4) (a) Any employer or class of employers in a State seeking exemption under section 102 may make
an application to the Director General of Labour Welfare, Ministry of Labour and Employment,
Government of India, stating the details of works undertaken, name of the corresponding law in force
in that State under which he is liable to pay cess for the social security and welfare measure of the
construction workers and amount of cess actually paid along with the date of such payment and proof
thereof. A copy of such application shall be endorsed to each of the assessing officer and the State
Building Workers‘ Welfare Board concerned.

(b) On receipt of such application, the Central Government may, if it considers necessary, seek a
report from the State Government concerned.

(c) On examining the grounds, facts and merits of such application the Central Government may, by
notification, issue an order exempting the employer or class of employers, as the case may be, from
payment of cess payable under the Code where such cess is already levied and payable under such
corresponding law.

(d) Assessment proceedings shall be stopped by the assessing officer for a period of thirty days
commencing from the date of the receipt of a copy of the application under clause (a) to him, or till
the order of the Central Government under clause (c) is conveyed to an employer or class of
employers who made the application under clause (a), whichever is earlier.

                                           CHAPTER VIII

SOCIAL SECURITY FOR UNORGANISED WORKERS, GIG WORKERS OR PLATFORM
                            WORKERS

Application and evidence

1. Primary statutory test — (1)For the purpose of recovery of sums due on account of unpaid cess, interest or overdue payment or, penalty under these rules, the assessing officer shall prepare a certificate signed by him, specifying the amount due and send it to the recovery officer of the district concerned who shall proceed to recover from the said employer the amount specified thereunder as if it were an arrear of land revenue or under…
2. Additional operative limb — (3) The assessing officer or any Inspector-cum-Facilitator under the Code, having come to know of violation of an obligation to furnish return, furnishing of false information, intentionally or wilfully evading or attempting to evade the payment of cess may make a complaint with evidence pertaining to such complaint to the State Government with a copy to the concerned State Building Workers‘ Welfare Board in writing.
3. Numerical or timing control — (d) Assessment proceedings shall be stopped by the assessing officer for a period of thirty days commencing from the date of the receipt of a copy of the application under clause (a) to him, or till the order of the Central Government under clause (c) is conveyed to an employer or class of employers who made the application under clause (a), whichever is…
4. Code Section mapping — 107, 108. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
5. Evidence file — retain facts and records proving the role/status of: Employer, Worker, Central Government, State Government, Inspector-cum-Facilitator.

Cross-references & prescribed forms

Worked example

Q&A — Rule 47

Primary sources