ee | PUNJAB GOVT. GAZ. (EXTRA), APRIL 18, 2018 35 | (CHTR 28, 1940 SAKA)
PART I
GOVERNMENT OF PUNJAB
DEPARTMENT OF LEGAL AND LEGISLATIVE AFFAIRS, PUNJAB
NOTIFICATION
The 18th April, 2018 No.9-Leg./2018.-The following Act of the Legislature of the State of Punjab received the assent of the Governor of Punjab on the 16th day of April, 2018, is hereby published for general information:-
THE PUNJAB SOCIAL SECURITY ACT, 2018.
(Punjab Act No. 8 of 2018)
AN
ACT
to provide for the establishment of Punjab Social Security Fund with a view to provide for social services to the eligible beneficiaries under the relevant Schemes of the State of Punjab, in the form of pension to senior citizens, widows, destitute women, physically challenged persons, health and accident insurance; scholarship for education of children belonging to deprived sections; and such other financial assistance to poor and needy, as may be considered necessary.
BE it enacted by the Legislature of the State of Punjab in the Sixty-ninth Year of the Republic of India as follows: -
1. (1) This Act may be called the Punjab Social Security Act, 2018.
(2) It shall come into force on and with effect from the d ate of its
publication in the Official Gazette.
2. (1) Inthis Act, unless the context otherwise requir es,—
(a) "collecting authority" means the authority as specified i n sub-section
(1) and sub-section (2) of section 7;
(b) "Fund" means the Punjab Social Security Fund constituted under
section 4;
Sr OR (Se sons
(c) "Goverfiment" means the Government of the State of Punjab in the Department of Finance; ( Rca da rahe and AQL vara
(d) "prescribed" means prescribed by rules made under this Act; Short title and
commencement.
Definitions.
i ¢
WALA La)
~~
wt if if iA
Net LAY
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36 PUNJAB GOVT.
GAZ. (EXTRA). APRIL 18, 20
18
"HTR 28, 1940 SAKA) (C ns a bank includ ed in the Secon
d Schedule
Levy of Social
Security.
(e) "Scheduled Ba nk" mea
to the Reserve Bank of India
of this Act;
(g) "Social Security" me ans 4 system OF mode o r a measure that
provides financial a ssistance, in cash or kind, io persons or class of
cial, economic or physica l disabilities or to a person
ent may by notification, specify
,
Act, 1934;
(f) "section" mean s section
persons with so or class of persons that the Governm e" means the service i ncluding pensions for senior
women, physically challen ged persons;
ce; scholarship for childre n belonging
kward Classes and mino rities;
to the Scheduled Castes, d financial assistance to th e
(h) "social servic citizens, widows, d estitute
health and accident in suran
to the Scheduled Cast es. Bac
marriage grants to girl s belonging
Backward Classes and mi norities; an
unemployed youth and acid attack victims; and
(i) "Trust" means the Trust established under section 6.
(2) The words and expressions used inthis Act, but not defin ed, shall
have the same meaning as assigne d to them in the Punjab Value A dded Tax
Act, 2005 (Punjab Act No. 8 of 2005 ), the Punjab Motor Vehicles Taxa tion
Act, 1924 (Punjab Act No. 4 of 1924), the Punjab Electricity (Duty) Act, 200
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(Punjab Act No. 9 of 2005), the Punjab Tax on Lotteries Act, 2005 (Punjab Act No. 18 of 2005) and the Companie s Act, 2013 (Central Act No. 18 of
2013).
3. Notwithstanding anything contained in any o ther law for the time being
in force and subject to the rules made or notificati ons issued under this Act,
there shall be levied for the purpose of providing social serv ices,-
(i) a Social Security Surcharge not exceeding rupees two per l iter on
sale of petrol and/or diesel which are subject to Punjab Value Added Tax levied under the Punjab Value Added Tax Act, 2005;
(ii) a Social Security Surcharge not exceeding one percent of value of vehicles registered in the State of Punjab which are subject to payment of tax under the Punjab Motor Vehicles Taxation Act, 1924;
(iii) a Social Security Surcharge not exceeding ten percent of tax on transportation vehicles in the State of Punjab which are subject to such tax under the Punjab Motor Vehicles Taxation Act, 1924;
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PUNJAB GOVT. GAZ. (EXTRA), APRIL 18, 2018 37 (CHTR 28, 1940 SAKA) | (iv) a Social Security Surcharge at the rate of five percent of electricity bill: P ot monthly Provided that the minimum liability of the consumer shall not be less than rupees twenty five per month and the maximum liability of the consumer shall not exceed rupees ten thousand per month; and |
(Vv) a Social Security surcharge not exceeding ten per cent of excise duty and license fee as chargeable under the Punjab Excise Act, 1914 (Punjab Act No. | of 1914):
Provided that the Government may by notification, exempt a person ora Class of persons from payment of Social Security Surcharge under this Act.
4. (1) There shall be constituted a Fund to be called the Punjab Social Constitution of Security Fund. Fund.
(2) The Fund shall vest with the Government.
(3) The Fund shall comprise of Social Security Surcharge levied and collected under this Act.
(4) The Fund shall also comprise of net revenues collected by the Government under the Punjab Tax on Lotteries Act, 2005.
(5) The Fund may receive Corporate Social Responsibility Contributions as per Schedule VII under section 135 of the Companies Act, 2013 for the purposes of this Act and such contributions shall also be deposited in the Fund account as per sub-section (3) of section 7 of the Act.
(6) The Fund may also receive contributions from individuals, partnership firms or companies under the Companies Act, 2013.
5. (1) The Fund shall be applied for the social services as defined in Purposes of Fund. clause (h) of section 2.
(2) Without prejudice to the generality of the provisions of sub-section (1), the Fund shall be applied for the following purposes:-
(a) senior citizen pensions;
(b) widow pensions;
(c) pensions for physically challenged persons,
(d) pensions for destitute women;
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38 PUNJAB GOVT. GAZ. (EXTRA), APRIL 18, 2018
" (CHTR 28, 1940 SAKA)
(e) health and accident insurance;
(f) post-matric scholarship for education of students belonging t o
Scheduled Castes, Backward Classes and minorities;
(g) marriage grants to girls belonging to the Scheduled Castes, Backward Classes and minorities;
(h) financial assistance to acid attack vic tims;
(i) un-employment allowance; and
(j) any other purpose, as may be prescribed.
Managementof 6. (1) The Fund constituted u nder section 4 shall be managed by a Trust Fund. established by the Governmen t. Such Trust shall be registered under the In dian
Trusts Act, 1882.
(2) The Governing Body of the Trust s hall comprise of the Chief Minister, Punjab, Finance Minister, Punjab, Soc ial Security Minister, Punjab
and Welfare of Scheduled Castes and Backwa rd Classes Minister, Punjab, as
ex-officio members.
(3) The Chief Minister shall be the Chairman of the Trust.
(4) The Government shall nominate three persons of eminence in the
field of public finance and social welfare as non-official members of the Trust.
(5) The Finance Secretary, Punjab shall be the ex-offi cio Member-
Secretary of the Trust.
Manner of 7. (1) The authorities empowered to assess , re-assess Or collect tax under
cen oy the Punjab Value Added Tax Act, 2005, the Punj ab Motor Vehicles Taxation
Surcharge. Act, 1924, the Punjab Electricity (Duty) Act, 2005 and the Punjab Tax on
Lotteries Act, 2005, shall assess, re-assess or colle ct the Social Security
Surcharge levied under this Act from each of the persons liable to pay such a
tax under these Acts.
(2) The Corporate Social Responsibility contributions as per Schedul e
VII under section 135 of the Companies Act, 2013 to the Social Security Fun d
shall be collected in such manner, as may be prescribed.
(3) The authorities referred to in sub-sections (1) and (2), shall deposit the proceeds of Social Security Surcharge collected from the persons liabl e to
pay such a surcharge cither in cash or by cheque or by direct elect ronic
transfer in a specified Punjab Social Security Fund account.
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PUNJAB GOVT. GAZ. (EXTRA), APRIL 18, 2018
(CHTR 28, 1940 SAKA)
The procedure for maintenance of
39
8.
accounts and submission of returns Procedure for of Social Security Surcharge levied under this Act, shall be the same as is ™aintenance of prescribed under the Punjab Value Added Tax Act, 2005, the Punjab Motor sabmiesones Vehicles Taxation Act, 1924, , the Punjab Electricity (Duty) Act, 2005, the Social Security
Punjab Tax on Lotteries Act, 2005 and the Companies Act, 2013. Surcharge.
9. (1) The proceeds of the Social Security Surcharge collected under this Procedure for Act shall be deposited in the Fund account on weekly basis but not later than "¢Posit of Fund _. . and meeting fifteen days from the date of collection of such surcharge. obligations.
(2) The Government shall Open account(s) in any of the Schedule Banks for managing and Carrying out the transactions with respect to the Fund.
(3) The Government on the recommendations of the Governing Body of the Trust may,—
(i) after meeting their obligations as specified in sub-section (2) of section 5, invest the surplus Fund including the Government securities in such manner, as it may deem fit;
(ii) constitute one or more advisory committees or engage suitable advisors to advise the Government for the efficient utilization of the Fund;
(il) enter into and perform all such agreements, as it may deem necessary or expedient for performing any of its functions; and
(iv) perform such other acts, as it may deem necessary or expedient for the proper conduct of its functions and for carrying out the purposes of the Act.
10. The Government may borrow and raise money in such manner as it Power of the deems fit and secure the repayment of any money borrowed or raised, by fein mortgage, charge, standard security, lien or other security upon the whole or money. any part of Government assets (whether present or future), and also by a similar mortgage, charge, standard security, lien or security, guarantce for the performance of any obligation or liability, it may undertake or which may become binding on it.
I]. The accounts of the Fund shall be audited by the I.ccal Fund Examiner, Audit. : f anything, - Government or any other officer of the Government in ee veo good faith ro Which is done in good faith or intended to be done in pursuance © the p Of this Act, rules made or any order issued thereunder.
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Power to make rules. /
Power to remove difficulties. Repeal and
saving.
PUNJAB GOVT. GAZ. (EXTRA), APRIL 18. 2018
40
(CHTR 28, 19+) SAKA)
13. ()
rules fot carrying out the purposes of this Act.
(2) Every rule made under this section, shall be laid as Soon as may be, after it is made, before the house of State Legislature while it : in session for
a total period of ten days, which may be comprised in one session Or in two or more successive sessions and if, before the expiry of the session in which, it js laid or the successive sessions as aforesaid, the house agrees in making any modification in the rules or the house agrees that the rules should not be made, the rules 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 or omitted to be done under that rule.
14. If any difficulty arises in giving effect to the provisions of this Act, the Government may, by order, make such provisions including any adaptation or modification of any provision of this Act, as appears to the Government to be necessary or expedient for the purpose of removing the difficulty:
Provided that no such order shall be made after the expirv of a period of two vears from the date of commencement of this Act.
Ss (1) The Purjab Social Security Act. 2000 (Pung: Act No.1 1 of 2000) 1s hereby repeaied
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(2) Notwithstanding such revea! anything done or any action taken under the Act referred to in sub-seciior (1), shall be deeried to have been done or taken under the Corresponding prov'sions of this Act
VIVEK PURI,
Secretarv to Government of Punjab. Department of Legal and Legislative Affairs. 1487/04-2018/Pb. Govt. Press 4 S.A ag 9s OS. AEG,
. . . : _ The Government may, by notification in the Official Gazette, make
A
m j as
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