41(3)

41(3)(a) The proceeds of the cess collected under sub-rule (2), shall be transferred by such Central or State Government office, public sector undertaking, local authority or such other authority notified by the State Government, or assessing officer, as the case may be, in the bank account of the State Building Workers‘ Welfare Board, electronically through online payment system.

41(3)(b) The amount so collected shall be transferred to such Board‘s fund within thirty days of its collection through online payment system.

41(3)(c) The State Building Workers‘ Welfare Board shall periodically reconcile the amount of cess collected, with the concerned authorities of the State Government or Central Government or Public Sector Undertaking of the State Government or the Central Government or any such other authority, as specified by the appropriate Government.

41(3)(d) The State Building Workers‘ Welfare Board shall submit half-yearly report, to the State Government with a copy to the Central Government, on the amount of cess collected, cumulative and during the period, expenditure incurred during the period, number of live building or other construction workers, for such period and with such details, as specified by the Central Government.