Updated: Wednesday May 29, 2013/AlArbia'a
Rajab 20, 1434/Budhavara
Jyaistha 08, 1935, at 10:29:15 PM
The Excise Duty on Minerals (Labour Welfare) Act, 1967
ACT No. VIII of 1967 [10 June 1967]
An Act to impose a duty of excise on certain minerals for financing measures for promoting the welfare of labour employed in the mining industry.
Whereas it is expendient to impose a duty of excise on certain minerals for
financing measures for promoting the welfare of labour employed in the mining
industry and to provide for the administration and utilisation of the proceeds
of such duty and for matters ancillary thereto;
It is hereby enacted as follows:---
1. Short title, extent and commencement. (1) This Act may be called the Excise
Duty on Minerals (Labour Welfare) Act, 1967.
(2) It extends to the whole of
(3) It shall come into force on such date as the 1[Federal Government] may, by
notification in the official Gazette, appoint.
2. Definitions. In this Act, unless there is anything repugnant in the subject
or context,---
(a) "Commissioner" means the Mines Labour Welfare Commissioner
appointed under section 9, and includes any officer authorised in writing by
the Commissioner to exercise or perform any of his powers or functions under
this Act;
(b) "Fund" means the Mines Labour Housing and General Welfare Fund
constituted under section 4;
(c) "Housing Board" means the Mines Labour Housing Board constituted
under section 6;
(d) "Miners Welfare Board" means the Miners Welfare Board constituted
under section 8; and
(e) "Prescribed" means prescribed by rules made under this Act.
3.
Imposition and collection of duty. ---(1) There shall be levied and collected,
as a cess for the purposes of this Act a duty of excise on all minerals
specified in the Schedule despatched from the mines, at such rate not less than
2[one rupee] and not more than 3[five rupees) per ton as may be fixed by the
1[Federal Government] by notification in. the official Gazette.
For
Statement of Objects and Reasons. see Gaz. of Pakistan Extr 29 Nov. 1966. p.
181. For report of the Standing Committee, see Gaz. of Pak. Extr. 19 May 1967,
p 237. 1Subs. for "Central Government" by P. O. 4 of 1975, Art. 2
(3).
2Subs.
for "fifty paisa" by Ord. XXVIII of 1979, s. 2.
35ubs.
for "one rupee", abit.
4
Federal Government fixed the following rates of duty of excise on the minerals
specified In the Schedule to the Act in supersession of Noti: S R. O 188 (k) 69
dt. 4 April, 1969 [Noti. S. R. O. 608 (1) 79 dt. 8 July 1979. Gaz. of Pak.
Extr. Pt. II, 8 July 1979, p. 1118] The rate is per ton. 1 Coal Rs. 2. 2 Lime
Stone Re. 1. 3. Gypsum Rs 1.50; 4. Sandstone. 5. Stone. 6. Silica Sand. 7.
Aragonite. 8 Baryte. 9. Bauxite Re. 1 each. 10. Bentonite Rs. 3. 11. Celestite
Rs. 1.50; 12. Chromite Rs 2.50 13 Dolomite Re. 1; 14 Feldspar Re 1; 15.
Fluorite Rs. 4; 16. Fireclay. 17. Fuller's
Provided
that the 1[Federal Government] may, by notification in the official Gazette,
exempt from liability to the duty and of such minerals or any class thereof.
(2) The
duty levied under sub section (1) shall, subject to and in accordance with
rules made in this behalf under this Act, be collected by such agencies
(hereinafter referred to as the collecting agencies) and in such manner as may
be prescribed.
4. Mines
Labour Housing and General Welfare Fund (I) There will be constituted a fund to
to called the Mines Labour Housing and General Welfare Fund.
(2) On
the last date of each month or as soon thereafter as may be convenient, the
proceed of the duty levied under section 3 shall be paid by the collecting
agencies into the State Bank of Pakistan or into any Government treasury or sub
treasury in the prescribed manner, and shall be credited to the Fund and
apportioned under two separate accounts, to he called respectively the housing
account of the Fund and the general Welfare account of the Fund, in such manner
and in such proportion as the 1[Federal Government] may, by notification in the
official Gazette, determine.
(3)
There shall also be credited to
(a) the
housing account Fund
(i) any
grant made thereto by the 1[Federal Government];
(ii)
rents, if any, realised from housing accommodation constructed out of such
account; and
(iii)
any other moneys received by the Housing Board; and
(b) the
general welfare account of the Fund
(i) any
grant made thereto by the 1[Federal Government]; and
(ii) any
other moneys received for the general welfare of miners.
5.
Expenditure from the Fund. (1) The cost of administering the Fund and the
salaries and allowances, if any, of the Commissioner, Inspectors, Welfare
Officers and other staff appointed to supervise or carry out measure financed
from the fund shall be defrayed out of the Fund, and shall be apportioned
between and debited to the housing account and the general welfare account in
such manner as may be prescribed.
(2) The
1[Federal Government] may out of the general welfare account of the Fund pay
annually grants in aid to such of the mine owners as to maintain to the
satisfaction of the Commissioner dispensary services of the prescribed standard
for the benefit of labour employed in their: mines, so however that the amount
payable as grant in aid to the owner of a mine shall not exceed,---
(a) such
proportion of the duty recovered in respect of the mineral despatched from the
mine less the proportionate cost of recovery as the 1[Federal Government] may,
by notification in the official Gazette, fix, or
(b) the
amount spent by the owner in the maintenance of the dispensary service, as
determined by the Commissioner,
'Subs.
for "Central Government" by P.O. 4 of 1975, Art. 2 (3).
whichever is less;
Provided
that no grant in aid shall he payable in respect of any dispensary service
maintained by the owner of the mine if the amount expended thereon, as
determined by the Commissioner, is less than eighty rupees per mensem.
(3) The
balance of the moneys in the general welfare account of the Fund shall he
applied by the 1[Federal Government) to meet expenditure incurred in connection
with measures which are in the opinion of the 1[Federal Government] necessary
or expedient to promote the welfare of the labour employed in the mining
industry.
(4)
Without prejudice to the generality of sub section (3), the moneys in the
general welfare account of the Fund may be utilised to defray,---
(a) the
cost of measures for the benefit of labour employed in the mining industry
directed towards,---
(i) the
improvement of public health and sanitation, the prevention of disease, the
provision and improvement of medical facilities, including the provision and
maintenance of dispensary services in mines the owners of which do not receive
grants in aid under sub section (2);
(ii) the
provision and improvement of water supplies and facilities for washing;
(iii)
the provision and improvement of educational facilities;
(iv) the
improvement of standards of living, including nutrition, melioration of social
conditions, and the provision of recreational facilities;
(v) the
provision of transport to and from work.
(b) the
grant to a Provincial Government, a local authority or the owner, .agent or
manager of a mine of money in aid of any scheme approved by the 1[Federal
Government] for any purpose for which moneys in the general welfare account of
the Fund may be utilised;
(c) the
allowances, if any, of the members of the Miners Welfare Board and the amounts
debitable to the account under sub section (1); and
(d) any
other expenditure which the 1[Federal Government] directs to be defrayed out of
the moneys in the general welfare account of the Fund.
(5) The
1[Federal Government] shall 2 publish annually in tile official Gazette an
estimate of receipts into and expenditure from the general welfare account of
the Fund together with a statement of the accounts and report of the activities
financed during the previous year from general welfare account of the Fund, and
shall forward copies of such statement and report to the members of the Miners
Welfare Board.
(6) The
moneys in the housing account of the Fund shall be applied by the Housing Board
to defray,---
(a) the
cost of electing and repairing housing accommodation for labour employed: in
the mining industry and of providing services and facilities connected
therewith;
1Subs.
for "Central Government" by P.O. 4 of 1975, Art. 2 (3).
2Annual Report published for 1975 76.
(b) the
cost of preparing schemes. and of acquiring any land required, for the purposes
referred to in clause (a);
(c) the
grant, subject to the previous approval of the 1[Federal Government], to a
Provincial Government, a local authority or the owner, agent or manager of a
mine of money in aid of any scheme approved by the Housing Board for the
purposes referred to in clause (a) and (b);
(d) the
allowances, if any, of the members of the Housing Board and the amounts
debitable to tile account under sub section (1); and
(e) any
other expenditure which the 1[Federal Government] directs to be defrayed out of
the moneys in the housing account of the Fund.
(7) In
May of each year the Housing Board shall submit to the 1[Federal Government] a
statement in the prescribed form of the estimated receipts into and expenditure
from the housing account of the Fund for the ensuing financial year together
with a report of the activities financed during the previous year from the
housing account of the Fund; and may at any time during the ensuing financial
year submit to the 1[Federal Government] a supplementary statement and shall
forward copies of such statements and report to the members of the Miners
Welfare Board.
(8) The
Housing Board shall comply with such directions as the 1[Federal Government]
may from time to time think fit to give in respect of expenditure from the
housing account of the Fund.
(9) The
Housing Board may invest moneys in the housing account of the Fund in
securities of the 1[Federal Government] or, with the previous approval of the
1[Federal Government], in other securities.
(10) The
Housing Board shall cause to be maintainer) such books of account and prepare
an annual statement of accounts in such manner, as may be prescribed.
(11) The
Housing Board shall cause the housing account of the Fund to be audited
annually by an auditor who shall be a chartered accountant within the meaning
of the Chartered Accountants Ordinance, 1961 (XII of 1961). and as soon as the
said account has been audited the Housing Board shall forward ,copies thereof
together with copies of the report of the auditor thereon to the 1[Federal
Government] and to the members of the Miners Welfare Board.
(12) The
1[Federal Government] shall have power to decide whether any particular
expenditure is or is not debitable to the housing account, or the general
welfare account, of the Fund, and its decision shall be final.
(13)
Before incurring any expenditure from the Fund other than expenditure of a
routine or urgent nature, the 1[Federal Government] or, as the case may be, the
Housing Board shall consult the Miners Welfare Board.
6.
Constitution, etc., of the Mines Labour Housing Board. ---(1) The 1[Federal
Government] shall, by notification in the official Gazette, constitute a Mines
Labour Housing Board to prepare and carry out, subject to the previous approval
of the 1[Federal Government), schemes financed from the housing account of the
Fund for the provision of suitable housing accommodation for labour employed in
mining industry, and to carry out other functions of the Housing Board under
this Act.
1Subs
for "Central Government" by P.O. 4 of 1975, Art. 2 (3),
(2) The
Commissioner shall be the Chairman of the Housing Board, and the other members
thereof shell be appointed by the 1[Federal Government] and shall be of such
number and chosen in such manner as may be prescribed.
(3) The
Housing Board shall be a body corporate by the name of the mines Labour Housing
Board, having perpetual succession and a common seal, with power to acquire and
hold property, both movable and immovable, and shall by the paid name sue and
be sued.
(4) No
act done by the Housing Board shall be called in question ore the ground merely
of the existence of any vacancy in, or defect, in the constitution of, the
Housing Board.
7.
Provisions regarding housing accommodation---(1) The occupation by any person
of any housing accommodation provided out of the housing account of the Fund
shall be subject to payment of such rent by that person and compliance by him
at all tunes with such conditions relating to his occupation of such
accommodation as may be prescribed.
(2)
Before any person occupies any such accommodation he shall be furnished with a
copy of the conditions referred to in sub section (I), and if he so desires the
said conditions shall be read over to him in a language which he understands;
and the Housing Board shall cause to be published in such manner as it thinks
best adapted for informing the persons concerned any changes which may from
time to time be made in the said conditions.
(3) If,
in the opinion of Housing Board, any person in occupation of any such
accommodation fails or ceases to comply with any of the conditions referred to
in sub section (I), it may by notice in writing require him to vacate the
accommodation on or before such date, not being less than thirty days after the
service of the notice as may be specified in the notice and the occupation of
such accommodation by such person on any dependent of his after the date so
specified shall be unlawful and such person or dependent may be evicted from
such accommodation by use of such force as may be necessary.
(4)
There shall be payable in respect of the occupation of any such accommodation
as aforesaid rent at such rate as may be prescribed
Provided that the Housing Board may remit, subject to compliance at all times
with the conditions referred to in sub section (1), either the whole or any
part of the prescribed rent,---
Provided
further that where in the case of any person who is by virtue of a remission
under the first proviso paying either no rent or a reduced rent, the Housing
Board has reason to believe that such person has contravened any of the said
condition it may by notice in writing require such person to pay, for the
period of occupation commencing immediately after the expiry of seven days of
the service of the notice, rent for the accommodation occupied by him at the
full prescribed rate.
(5) All
rent payable in respect of the occupation of such accommodation as aforesaid,
whether at the full prescribed rate or at a lesser rate, shall be recoverable
as an arrear of land revenue.
8.
Constitution, etc., of the Miners Welfare Board. -- (1) The 1[Federal
Government] shall, by notification in the official Gazette, constitute a Miners
Welfare Board to perform such functions as it may be required to perform by or
under this Act or as the '[Federal Government] may, by notification in the
official Gazette, entrust to it.
(2) The
members of the Miners Welfare Board shall be appointed by the 1[Federal
Government] and shall be of such number and chosen in such manner as may he
prescribed,---
Provided
that the Board shall include an equal number of members representing Government
the owners of mines and workmen employed in the mining industry, and that at
least one member of the Board shall be a woman.
(3) The
1[Federal Government] shall appoint ore of its officers to be the Chairman of
the Miners Welfare Board.
9.
Appointment and powers of officers. --- (I) The 1[Federal Government] may
appoint a Mines Labour Welfare Commissioner and such number of Inspectors
Welfare Officers arid other staff as it thinks fit to supervise and carry out
measures financed from the Fund.
(2) The
Commissioner or any Inspector or Welfare Officer may, with rush assistance if
any, as he thinks fit, enter at all reasonable times any place which he
considers it necessary to enter for the purpose of supervising or carrying out
the measures financed from the Fund and may do therein anything necessary for
the proper discharge of his duties.
(3) Any
person appointed under sub section (1) shall be deemed to be a public servant
within the meaning of section 21 of the Pakistan Penal Code (Act XLV of 1860).
10.
Power to amend Schedule. -- The 1[Federal Government] may, by notification in
the official Gazette, snake such amendments and modifications in the Schedule
as it thinks fit.
11.
Power to make rules. ----- (1) The 1[Federal Government] may, by notification
in the official Gazette, and subject to the condition of previous publication,
make rules to carry into effect the purposes of this Act.
(2) In
particular and without prejudice to the generality of the foregoing power,
rules made after this section may provide for all or any of the following
matters, namely:---
(i) the
manner in which the duty levied under sub section (1) of section 3 shall be
collected the agencies by whom the duty shall be collected, the person who
shall be liable to make the payments. the making of refunds, remissions and
recoveries, the deduction by collecting agencies of a percentage of the
realisations to cover the cost of collection, and the procedure to be followed
in paying the proceeds into the State Bank of Pakistan or into any Government
treasury or sub treasury;
(ii) the
composition of the Housing Board, the manner in which its members shall be
chosen, the terra of office of its members, the allowances if any payable to
them and the manner in which the Housing Board shall conduct its business,
including the number of members necessary to form a quorum at a meeting
thereof;
(iii)
the books of account to be maintained by the Housing Board, and the form of its
financial estimates and statements of account;
(iv) the
composition of the Miners Welfare Board, the manner in which its members shall
be chosen, the term of office of its members, the allowances, if any, payable
to them and the manner in which the Board shall conduct its business;
(v) the
apportionment between the housing account and the general welfare account of
the Fund of the expenditure on the administration of the Fund and on the
salaries and allowances of the Commissioner, Inspectors. Welfare Officers and
otter staff employed for the purposes of this Act;
(vi) the
standard of dispensary services to be provided by owners of mines for the
purposes of sub section (2) of section 5 and the inspection and supervision of
the dispensaries and other places at which such services are provided;
(vii)
the application by owners of mines for grant in aid, the authority to whom and
the manner in which such applications shall be made and the particulars to be
specified in such applications;
(viii)
the manner in which dispensary services may be provided by the 1[Federal
Government];
(ix) the
conditions governing the grant of money from the general welfare account of the
Fund to a Provincial Government, a local authority or the owner, agent or
manager of a mine;
(x) the
rate of rent for housing accommodation provided out of the housing account of
the Fund;
(xi) the
conditions of services and the duties of Inspectors, Welfare Officers and other
staff appointed to supervise or carry out measures financed from the Fund;
(xii)
the duties and functions of the Commissioner;
(xiii)
the furnishing by owners, agents or managers of mines of statistical or other
information, and the punishment by the fine not exceeding two hundred rupees on
failure to comply with the requirements of any rules made under this clause;
(xiv)
any other matter which under this Act is to be or may be prescribed.
12.
Repeal of Act XXXII of 1947. ---(1) On the coming into force of this Act, the
Coal Mines Labour Welfare Fund Act, 1947, hereinafter referred to as the said
Act, shall stand repealed.
(2) Upon
the repeal of the said Act,---
(a) any
balance remaining in the Fund constituted under the said Act shall be credited
to the Fund constituted under this Act, and shall be apportioned between the
housing account and the general welfare account of such Fund in such manner as
the 1[Federal Government] may determine;
(b) the
Housing Board and the Advisory Committee constituted under the said Act shall
be deemed respectively to be the Housing Board and the Miners Welfare Board
under this Act and the members thereof shall continue to hold efface till the
expiry of the term of their office or the constitution of the Housing Board or,
as the case may be, Mines Welfare Board under this Act, whichever is earlier;
(c)
every appointment, rule and notification made or issued under the said Act and
in force immediately before the repeal of the said Act shall, so far as it is
not inconsistent with the provisions of this Act, be deemed to have been made
or issued under this Act as if this Act were in force at the time at which such
appointment, rule or notification was made or issued;
(d) all
assets, properties, investments and rights and all debts and liabilities and
obligations of whatever kind of the Housing Board subsisting immediately before
the repeal of the said Act shall stand transferred to and vest in the Housing
Board constituted under this Act; and
(c) all
suits and other legal proceedings instituted by or against the Housing Board
before the repeal of the said Act shall be deemed to be suits and proceedings
by or against the Housing Board constituted under this Act and shall be
proceeded or otherwise dealt with accordingly.
THE SCHEDULE (See Sections 3 and 10)
1. Coal. , 8. Baryte. 15. Flourite. 20. Marble.
2. Limestone. 9. Bauxite. 16. Fireclay. 21. Lead.
3. Gypsum. 10. Bentonite. 17. Fuller's Ear. 22. Magnesite.
4. Sandstone. 11. Celestite. 18. Gravel Ord. 23. Manganese.
5. Stone. 12. Chromite. 19. Iron
6. Silica Sand. 13. Dolomite. 25. Soapstone.
1[7. Aragonite. 14. Feldspar. 26.
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