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CINE WORKERS WELFARE CESS ACT, 1981
30 of 1981
11th September, 1981.
Cine artistes, like artistes in other performing arts, wither owing to changes in style and trends or due to ageing. There are cases where great artistes, who once enthralled the populace with their creative talents, have fallen into utter poverty and distress. In order to provide assistance in cases of extreme hardship, it is proposed to establish a welfare fund. For this purpose, it is proposed to levy, as a cess, aduty of excise at the rate of one thousand rupees on every feature film certified for public exhibition under section 5A of the Cinematograph Act, 1952. The duty of excise to be levied shall be in addition to any cess or duty leviable on cinematograph films under any other law for the time being in force. 2. The Bill seeks to achieve the above object.-Gaz. of Ind., 8-5-1981, Pt. II, S. 2, Ext. p. 386.
An Act to provide for the levy and collection of a cess on feature films for the financing of activities to promote the welfare of certain cine -workers and for matters connected therewith or incidental thereto. Be it enacted by Parliament in the Thirty-second Year of the Republic of India as follows :
SECTION 01: SHORT TITLE, EXTENT AND COMMENCEMENT
(1) This Act may be called the Cine-workers Welfare Cess Act, 1981.
(2) It extends to the whole of India.
(3) It shall come into force on such date1a as the Central Government may, by notification in the Official Gazatte, appoint.
SECTION 02: DEFINITIONS
In this Act. unless the context otherwise requires.-
(a) "cinematograph film" has the same meaning as inthe Cinematograph Act, 1952-;
(b) "feature film" means a full length cinematograph film produced wholly or partly in India with a formal and a story woven around anumber of characters where the plot is revealed mainly through dialogues and not wholly through narration, animation or cartoon depiction and does not include an advertisement film;
(c) "prescribed" means preicribed by rules made under this Act;
(d) "producer", in relation to a feature film, means.
(i) the producer of such film; or
(ii) where the application for a certificate in respect of such film undersection 4 of the Cinematograph Act, 1952-, is made by any other person, such other person.
SECTION 03: LEVY AND COLLECTION OF CESS ON FEATURE FILM
2 [(1) There shall be levied and collected as a cess, for the purposes of the Cine-workers Welfare Fund Act, 1981 (33 of 1981), a duty of excise at such.rate, not being less than one thousand rupees and not exceeding twenty thousand rupees on every feature film, as the Central Government may, by notification in the Official Gazette, specify from time to time.]
(2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on cinematograph films under any other law for the time being in force.
SECTION 04: PAYMENT OF DUTY OF EXCISE
(1) The duty of excise levied undersection 3-on any feature film shall be payable to the Central Government by the producer of such film on or before the date on which he makes an application for a certificate in respect of such film undersection 4 of the Cinematograph Act, 1952-; Provided that the producer of such film may apply to the Central Government for the refund of the duty paid by him in respect of such film on the ground,-
(a) that an order refusing to grant any certificate in respect of such film has been made undersection 4-read withsection 5A, of the Cinematograph Act, 1952-; and
(b) that 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 said Act: Provided further that in case any certificate is granted under the said Act in respect of any film after the refund under the preceding proviso of the duty, paid in respect thereof the producer shall be liable to repay, within a period of seven days from the date of grant of such certificate, to the Central Government the duty so refunded.
(2) Simple interest shall be payable at the rate of twelve per cent. per annum,-
(a) by the Central Government on the amount of duty in relation to any film refunded by it under the first proviso to sub -section (1), from the date of the payment of such duty till the date of such refund;
(b) by the producer of a film on any amount of duty refunded to him under the first proviso to sub -section (1) and repaid by him to the Central Government under the second proviso to that sub-section from the date of such refund to the dale of such repayment.
SECTION 05: CREDITING PROCEEDS OF DUTY TO CONSOLIDATED FUND OF INDIA
The proceeds of the duty of excise levied undersection 3-shall be credited to the Consolidated Fund of India.
SECTION 06: POWER OF CENTRAL GOVERNMENT TO EXEMPT
Notwithstanding anything contained in this Act, if the Central Government, having regard to the content of a feature film, its technical quality and other factors, is of opinion that it is necessary so to do, it may, by notification in the Official Gazette and subject to such terms and conditions as may be specified in the said notification, exempt such feature film from all or any of the provisions of this Act.
SECTION 07: PENALTY FOR NON PAYMENT OF DUTY OF EXCISE
If any duty of excise payable by the producer of a feature film to the Central Government undersection 4-[including any duty of excise which has been refunded but which is required to be repaid to that Government under the second proviso to sub-section (1) of that section] is not paid to that Government before the date, or; as the case may be, within the period specified therein, it shall be deemed to be in arrears and the authority prescribed in this behalf may, after such inquiry as it deems fit impose on the producer, a penalty not exceeding fifty rupees for every month during which the duty of excise is in arrears: Provided that before imposing any such penalty such producer 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.
SECTION 08: RECOVERY OF AMOUNTS DUE UNDER THE ACT
Any amount due under this Act (including the penalty, if any, payable undersection 7-) from any producer of a feature film may be recovered by the Central Government in the same manner as an arrear of land revenue.
SECTION 09: PROTECTION OF ACTION TAKEN IN GOOD FAITH
No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer or other employee of the Central Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
SECTION 10: POWER LO MAKE RULES
(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act,
(2) In particular and without prejudice to the generality of the foregoing power such rules may provide for-
(a) the assessment and collection of the duly of excise undersection 3-;
(b) the authority which may impose any penalty undersection 7-;
(c) any other matter which is required to be, or may be, prescribed;
(3) Every rule made under this section shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or of the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
1. 1-1-1984- Gaz. of Ind., 14-12-1983, Pt. II, S. 3 (i) Ext., p. 2 (No. 471).
2. Substituted sub-section(1) in section-3 "(1) With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected as a cess, for the purposes of the Cine-Workers Welfare Fund Act, 1981, a duty of excise at the rate of one thousand rupees on every feature film." by The Cine-workers Welfare Cess (Amendment) Act, 1993, May 7,1993, (37 of 1993)
CINE WORKERS WELFARE CESS RULES, 1984
G.S.R. 887 (E), dated 14th December, 1983.
1- In exercise of the power conferred underSec. 10 of the Cine-Workers Welfare Cess Act, 1981(30 of 1981), the Central Government hereby makes the following rules, namely :
RULE 01: 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.
RULE 02: 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 underSec. 3of 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 underSec. 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 underCinematograph Act, (Censorship Rules);
7. "Fund" means the cine-workers welfare fund ;
8. "Producer" means the producer of a film or a person making an application underSec. 4 of the Cinematograph Act, 1952for a certificate.
RULE 03: LEVY AND COLLECTION OF CESS
- (1) Every application for a certificate under Sec. 4 of the Cinematograph Act, 1952shall 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 of3["Cess levied under sub-section (1) of Section 3 of Cine-Workers Welfare Cess Act, 1981."]towards payment of duty of excise underSec. 3(1)of the Act:2[Provided that this sub-rule shall not apply to an application for re-certification made under Sec. 5-A of the Cinematograph Act, 1952 (37 of 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 theCinematograph Act, 1952, collect the cess referred to inSec. 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.
RULE 04: DUTIES OF THE CHAIRMAN
- (1) The Chairman, in addition lo the duties prescribed under theCinematograph (Censorship) Rules, 1958shall 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.
RULE 05: MANNER OF ASSESSMENT AND COLLECTION
- (1) The duty of excise referred to inSec. 3of 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 theCinematograph Act, 1952. The application shall be addressed to the Board and delivered to the regional officer concerned.
(2) An amount of4["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 theCinematograph Act, 1952, in the prescribed proforma set out in the Schedule.
RULE 06: 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.
RULE 07: AUTHORITY FOR IMPOSITION OF PENALTY FOR NON PAYMENT OF DUTY OF EXCISE
-Penalty not exceeding rupees fifty underSec. 7of the Act shall be imposed by the Chairman, Central Board of Film Certification.
SCHEDULE 01: SCHEDULE
FORM 01: FORM I
[See sub-rule (2) ofrule 5] Form of application for payment of cess under theCine-Workers Welfare- Cess Act, 1981to be submitted at the time of making an application for a certificate for public exhibition of a film. No. and date (to be entered by the Board'/s officer). To The Central Board of Film Certification (through the Regional Officer) (i) Name and address of the applicant. (ii) Name of the films. (iii) Language of the film. (iv) Name and address of Producer. (v) Number and date of the crossed cheque or demand draft for Rs. 1,000/- (vi) Has any previous application been made to certify the film for public exhibition Yes/No (a) If yes to whom the application was made. (b) The result of such application. I declare that the statement recorded above is true and correct to the best of my knowledge and belief. Dated. ......... Signature of Applicant Tel. No.......
FORM 02: FORM II
[See sub-rule (1) ofrule 6] Form of application for the refund of cess paid by a Producer No. and date of application (to be entered by the Board's officer). To The Central Board of Film Certification (through the Regional Officer). 1. Name and address of the applicant. 2. Name of the Film. 3. Language of the film. 4. Name and address of the Producer. 5. The reasons for applying for refund. 6. Has a certificate been issued by the Board for exhibition in India : Yes/No (a) If yes the number and date of the certificate ; (b) Category of certificate. 7. Has a certificate been refused to the Film : Yes/No (a) If yes, the reasons for refusing ; (b) Whether the Producer has preferred appeal against the decision of the Board and details thereof. 8. Whether payment of the cess was made at the time of application for certificate: Yes/No (a) If yes, the date of such application ; (b) The number and date of receipt acknowledging the payment. Date:. ....... Signature of Applicant.
2. Subs. by G.S.R. 583 (E), published in Gazette of India, Extraordinary, Pt. II, Sec. 3 (i), dated 4th August, 1984.
3. 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]
4. 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]
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