Legal Question in Employment Law in
Please confirm whether building cess is applicable where EPF/ESI is under force i,e areas or premises where residential buildings for power generating stations staff to be constructed and also where the factories act 1948 or mines act 1952 is also is under force.
1 Answer from Attorneys
Any building or other construction work to which the provisions of Factories Act 1948 or the Mines Act 1952 apply are not to be covered under the provisions of the Building and other construction workers (regulation of employment and conditions of service) Act 1996 . Since the work is not covered under the said act, building cess also shall not be applicable. The said act has nothing to do with the coverage under ESI or PF but there is special exclusion provided under Sec. 2 (d) of the said act.
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