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The Puducherry Building and Other Construction Worker's Welfare Cess Act, 1996

The Government of Puducherry with a view to enforce the provisions of the Building and Other Construction Workers (Regulation of Employment and Conditions of Services) Act, 1996 (Central Act No.27 of 1996) constituted the Puducherry Building and Other Constructions Workers Welfare Board. The Building and Other Construction Workers Welfare Cess Act, 1996 (Central Act No. 28 of 1996) and the Building and Other Constructions Workers Welfare Cess Rules, 1998 have been enacted for the purpose of collection of Cess so as to augment resources for the board for the welfare of the building workers

Cess Collector
The Labour Officers has been declared as cess collector. That apart 47 Additional Cess Collectors have been declared

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