EXCISE DUTY ON
MINERALS (LABOUR WELFARE) ACT, 1967
(VIII of 1967)1
[10th
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 expedient 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 utilization 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 Pakistan.
(3)
It shall come into force on such date as the 2[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 authorized in
writing by the Commissioner to exercise or perform any of his power 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 dispatched from the mines, at such rate not less than 3[one rupee] and not more
than 4[five
rupees] per ton as may be fixed by the 5[Federal Government] by notification in the
official Gazette 6. 7.
Provided that
the [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.
1
For statement of object and
reasons see Gaz of Pak. Extr Nov 29, 1966 P-181. For report of the Standing
Committee see Gaz of Pak. Extr May 19, 1976 . P -237.
2Subs. for
“Central Government” by P.O 4 of 1975 Art 2(3).
3Subs for
‘fifty paisa” by Ord.XXVIII of 1979, s.2.
4Subs for
“one rupee” ibid.
5Subs. for
“Central Government” by P.O 4 of 1975 Art 2(3).
6
Federal Government fixed the following rates of duty
of excise on the minerals specified in the Schedule to the Act in suppression
of
Noti.S.R.O.188(k)69 dt.4th April, 1969
[Noti.S.R.O.608(1)79 dt.8th 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 Rs.1, 3.Gypsum Rs.1.50; 4.Sandstone, 5.Stone,
6.Silica Sand, 7.Aragonite, 8.Baryte, 9.Bauxte Rs.1 each, 10.Bentonite Rs.3,
11.Celestite Rs.1.50. 12.Chromite Rs.2.50, 13.Dolomite
Rs.1. 14.Feldspar Rs.1, 15.Flourite Rs.4, 16.Fireclay, 17.Fuller’s Earth,
18.Gravel Ordinary Stone Rs.1 each; 19.Iron Ore Rs.2.50. 20.Marble Rs.3.
21.Lead Rs.2.50. 22.Magnesite Rs.2. 23.Manganese Rs.1.50, 24.Quartz Rs.1. 25.Soap
stone Rs.2. 26.Sulphur Rs.3.
7
Application of certain laws
to PATA of NWFP: Through Provincially
Administered Tribal Areas of North West Frontier Province (Application of
Laws) Regulation, 1992 (Regulation No.1 of 1992) vide Noti. No.F.9(II)/F.IV/91 (Gaz.
Of Pakistan, Extra. Pt.I May 16, 1992), certain laws are made applicable to all
of PATA of NWFP:
“ 3
Application of certain laws to PATA of NWFP: -
The provisions of the Excise Duty on Minerals (Labour
Welfare) (Amendment) Ordinance, 1979 (XXVIII of 1979) and the Federal
Government’s
Notification No.S.R.O.607 (I)/79 and S.R.O.608 (I)/79,
dated the 8th July, 1979 shall apply to the Provincially
Administered Tribal Areas of the NorthWest Frontier Province:
Provided that the duty of excise already levied and
collected on the minerals at the enhanced rate, shall, notwithstanding the
aforesaid Ordinance and the Notifications being not extended to such areas at
the time of levy and collection of such duty be deemed to have been validly
levied and collected and shall not be liable to be refunded”.
4.
Mines
Labour Housing & General Welfare Fund.– (1) There will be constituted a fund to be 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 be 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 [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 [Federal Government];
(ii)
rents, if any, realized 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 [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 measures financed 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 this 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 dispatched from the mine less the proportionate cost of recovery as the
[Federal Government] may, be 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, whichever is less;
Provided that no
grant-in-aid shall be 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 be applied by the [Federal Government] to meet
expenditure incurred in connection with measures which are in the opinion of
the [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 utilized to
defray-
(a) the cost of
measured 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 provisions and maintenance of dispensary service 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 provisions and improvement of educational
facilities;
(iv)
the improvement of standards of living, including
nutrition, amelioration 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 [Federal Government] for any purpose for which moneys in the general
welfare account of the Fund may be utilized;
(c)
the allowances, if any, of the members of the Miners
Welfare Board and the amounts debitable to the account under subsection (1);
and
(d)
any other expenditure which the [Federal Government]
directs to be defrayed out of the moneys in the general welfare account of the
Fund.
(5)
The [2][Federal
Government] shall [3]{publish
annually in the 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 find, 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 erecting and repairing housing
accommodation for labour employed in the mining industry and of providing
services and facilities connected therewith;
(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
[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 clauses ( a) and (b);
(d)
the allowances, if any, of the members of the Housing
Board and the amounts debitable to the accounts under sub-section (1); and
(e)
any other expenditure which the [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 [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 [4][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 [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 [Federal Government] or, with the
previous approval of the [5][Federal
Government], in other securities.
(10)
The Housing Board shall cause to be maintained such
books of accounts 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 [Federal Government] and to the members of the Miners
Welfare Board.
(12)
The [6][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 [7][Federal
Government] or, as the case may be, the Housing Board shall consult the Miners
Welfare Board.
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 2[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.
(2)
The Commissioner shall be the Chairman of the Housing
Board, and the other members thereof shall be appointed by the [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 said name sue and be sued.
(4)
No act done by the Housing Board shall be called in
question on 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
times 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
(1), and if he so desire 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 thanks 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 (1), 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 or any dependent
of his after the date so specified shall be unlawful, and such person or
dependent may be evicted 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 conditions,
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 [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 [9][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 [Federal Government] and shall be of such number and chosen in
such manner as may be 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 [10][Federal
Government] shall appoint one of its officers to be the Chairman of the Miners
Welfare Board.
9.
Appointment
and powers of officers.– (1) The [Federal Government] may appoint a Mines
Labour Welfare Commissioner and such number of Inspectors, Welfare Officers and
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 such assistance if any, as he thinks fit, enter at all reasonable
times any place which he consider 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 [Federal Government] may, by notification in the
official Gazette, make such amendments an modification in the Schedule as it
thinks fit.
11.
Power
to make rules.– (1) The [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 matter, 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 realizations 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 term 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 other 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 application
shall be made and the particulars in such application;
(viii)
the manner in which dispensary services may be
provided by the [ 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 manger of a mine;
(x)
the rate of rent for housing accommodation
provided out of the housing account of the Fund;
(xi)
the conditions of service and the duties of
Inspector, 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 general welfare account of such
Fund in such manner as the [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 office 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 obligation 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
(e)
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 Section 3 and 10)
1.
Coal 10. Bentonite 19. Iron Ore
2.
Limestone 11. Celestite 20. Marble
3.
Gypsum 12. Chromite 21. Lead
4.
Sandstone 13. Dolomite 22. Magnesite
5.
Stone 14. Feldspar 23. Manganese
6.
Silica Sand 15. Flourite 24. Quartz
[11][7. Ataponite 16. Fireclay 25. Soapstone
8.
Baryte 17. Fuller’s Earth 26. Sulphur.]
9.
Bauxite 18. Gravel Ordinary Stone
[1]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3).
[2]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[4]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[5]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[6]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[7]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[8]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[9]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[10]
Subs. for “Central Government” by P.O 4 of 1975 Art 2(3)
[11]
Entries 7 to 26 added by Noti S.R.O 607 (I) 79 dt 8 July, 1979. pt. II 8 July,
1979 p-1117.
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