Rule 79. Time limit to deposit the amount of cess under section 101

(1) If an employer fails to pay the amount of cess payable within sixty days of the completion of the construction work, or within such time as may be specified in the assessment order, or within thirty days from the date on which the assessment order is made, whichever is earlier, such employer shall be liable to pay interest on the amount of cess so payable, at such rate as may be prescribed by the Central Government under section 101, from the date on which such payment was due till the date on which such amount is actually paid :

Provided that where the approval of a construction work by a local authority is required, every application for such approval shall be accompanied by a crossed demand draft in favour of the Uttar Pradesh Building and Other Construction Workers Welfare Board payable at Lucknow for an amount of cess payable at the notified rates on the estimated cost of construction:

Provided further that where the duration of the project or construction work exceeds one year, cess shall be paid within sixty days of completion of one year from the date of commencement of work and every year thereafter at the notified rates on the cost of construction incurred during the relevant period.

(2) Date of payment of cess shall be the date on which the amount is deposited with the cess collector or the date of deduction at source or the date on which the draft has been deposited with the local authority, as the case may be.

(3) In case an application for review or restoration is received by an Assessing Officer against assessment order, the same shall be dealt with strictly in accordance with the standard operating procedure(S.O.P) approved and issued by the State Government.