In exercise of the powers conferred under Section 10 of the Cine-workers Welfare Cess Act, 1981 (30 of 1981), the Central Government hereby makes the following rules, namely:
(1) These rules may be called the Cine-workers Welfare Cess Rules, 1984.
(2) They shall come into force on 1st day of January, 1984.
In these rules, unless the context otherwise requires:
(1) Act means the Cine-workers Welfare Cess Act, 1981;
(2) Cess means the cess levied and collected under Section 3 of 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 under Section 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 under Cinematograph 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 under Section 4 of the Cinematograph Act, 1952 for a certificate.
(1) Every application for a certificate under Section 4 of the Cinematograph Act, 1952 shall 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 of 2[Cess levied under sub-section (1) of Section 3 of Cine-workers Welfare Cess Act, 1981] towards payment of duty of excise under Section 3(1) of the Act:
3[Provided that this sub-rule shall not apply to an application for re-certification made under Section 5-A of the Cinematograph Act, 1952 (37 of 1952), read with sub-rule (2) of Rule 29 of the Cinematograph (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 the Cinematograph Act, 1952, collect the cess referred to in Section 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 accounts.
Ministry of Labour, G.S.R. 750(E), dated October 13, 1994, published in the Gazette of India, Extra., Part II, Section 3(i), dated 13th October, 1994, p. 2 No. 426 [No. S-51012/1/93-W. II.]
In exercise of the powers conferred by sub-section (1) of Section 3 of the Cine Workers Welfare Cess Act, 1981 (33 of 1981), the Central Government hereby specifies with effect from 13th October, 1994, the rate of cess on feature films as follows:
| Feature film |
Rate of cess per film |
| (Rs.) |
|
| Hindi films |
10,000 |
| Tamil, Telugu, Kannada and Malayalam films |
3000 |
| Bengali, Marathi and Gujarati films |
5000 |
| Oriya, Assamese and all other regional languages films |
2000 |
Ministry of Labour, Noti. No. G.S.R. 672(E), dated November 12, 1998, published in theGazette of India, Extra., Part II, Section 3(i), dated 12th November, 1998, p. 1, No. 441 [No. S-51012/1/93-W. II]
In exercise of the powers conferred by sub-section (1) of Section 3 of the Cine Workers Welfare Cess Act, 1981 (30 of 1981), the Central Government hereby specifies with effect from 20th November, 1998 the rate of cess on English feature films as Rs 2000 (Rupees two thousand only) per feature film.
(1) The Chairman, in addition to the duties prescribed under the Cinematograph (Censorship) Rules, 1958 shall have the following responsibilities:
(a) collection of the cess on or before the date of which the producer of a feature film makes 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.
(1) The duty of excise referred to in Section 3 of 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 the Cinematograph Act, 1952. The application shall be addressed to the Board and delivered to the regional office concerned.
(2) An amount of 4[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 the Cinematograph Act, 1952 in the prescribed proforma set out in the Schedule.
(1) Where a producer decides to withdraw the film before its certification or 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 (i) shall be made by the Chairman, Central Board of Film Certification by 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.
Penalty not exceeding rupees fifty under Section 7 of the Act shall be imposed by the Chairman, Central Board of Film Certification.
SCHEDULE
[See sub-rule (2) of Rule 5]
Form of application for payment of cess under the Cine-workers Welfare Cess Act, 1981 to 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 office)
To
The Central Board of Film Certification
(through the Regional Officer)
(i) Name and address of the applicant:
(ii) Name of the film:
(iii) Language of the film:
(iv) Name and address of producer:
(v) Number and date of the crossed cheque or demand draft for 3[Cess levied under sub-section (1) of Section 3 of Cine-workers Welfare Cess Act, 1981]:
(vi) Has any previous application been made to certify the film for publicexhibition.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 the Applicant
Tel. No.
[See sub-rule (1) of Rule 6]
Form of application for the refund of cess paid by a producer:
No. and date of the application (to be entered by the Board's office)
To
The Central Board of Film Certification
(through the Regional Officer)
(i) Name and address of the applicant:
(ii) Name of the film:
(iii) Language of the film:
(iv) Name and address of the producer:
(v) The reasons for applying for refund:
(vi) 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:
(vii) Has certificate been refused to the film:YES/NO
(a) If yes, the reason for refusing:
(b) Whether the producer has preferred appeal against the decision of the Board and details thereof:
(viii) Whether payment of the cess was made at the time of application forcertificate:YES/NO
(a) If yes, the date of application:
(b) The number and date of receipt acknowledging the payment.
Dated:Signature of the Applicant
Tel. No.
1. Vide G.S.R. 887(E), dt. 14-12-1983, pub. in Gaz. of India, Extra., Pt. II, S. 3(i), dt. 14-12-1983.
2. Subs. by G.S.R. 11(E) dt. 10-1-1994 (w.e.f. 7-5-1993) for Rs 1000.
3. Subs. by G.S.R. 588(E), dt. 4-8-1984 (1984 CCL-III-303)
4. Subs. by G.S.R. 11(E), dt. 10-1-1994 (w.e.f. 7-5-1993) for Rs. 1000.