Excise Duty on Minerals (Labour Welfare) (West Pakistan) Rules 1969
Download FeedBack| Department: | Excise and Taxation Department |
|---|---|
| Main Category: | Rules |
| Year | 1969 |
| Promulgation Date: | 17-06-1969 |
| Details: | EXCISE DUTY ON MINERALS (LABOUR WELFARE) (WEST PAKISTAN) RULES, 1969 No.
Lab. V-2-l(58)/65.—The 17th June, 1969.With reference to Government of
West Pakistan, Labour Department. Notification No. Lab. V-21 (58) 65. dated
the, 23rd November, 1968, published at pages 1551 to 1570 of the Gazette of West Pakistan, Part I, dated the 6th
December, 1968, and in exercise of the power conferred by section 11 of the
Excise Duty on Minerals (Labour Welfare) Act, 1967 (VIII of 1967), read with
Government of Pakistan Ministry of Health, Labour and Social Welfare (Labour
and Social Welfare Division) Notification No. SRO (K)/68, dated the 10th
July, 1968, the Administrator of Martial Law, Zone A, in exercise of the powers
of the Government of West Pakistan conferred on him by the Chief Martial Law
Administrator is pleased to make the following rules, namely:— [1]THE
EXCISE DUTY ON MINERALS (LABOUR WELFARE) (WEST PAKISTAN) RULES, 1969 CHAPTER I PRELIMINARY 1. Short title,
extent and commencement,—(1) These rules may be called the Excise Duty on
Minerals (Labour Welfare) (West Pakistan) Rules, 1969. (2) They shall extend
to the whole of the Province of West Pakistan, except the Tribal Areas. (3) They shall come into
force at once. 2. Definitions.—In these rules, unless the context otherwise requires, the following
expressions shall have the meanings hereby respectively assigned to them, that
is to say— (a) "the
Act" means the Excise Duty on Minerals (Labour Welfare) Act, 1967 (VIII of
1967); (b) "Central
Zone" means the revenue divisions of Bahawalpur, Karachi, Khairpur, Lahore
and Multan ; (c) "Chairman"
means the Chairman of the Miners Welfare Board or Housing Board, as the case
may be; (d) "Commissioner"
means the Mines Labour Welfare Commissioner, West Pakistan, appointed under
section 9; (e) "Form" means a form appended
to these rules; (f) "Government"
means the Government of West Pakistan; (g) "member"
means a member of Miners Welfare Board or Housing Board, as the case may be; (h) "mine"
means a mine as defined in sub-section (6) of section 3 of the Mines Act, 1923
(IV of 1923); (i) "Northern
Zone" means the revenue divisions of Dera Ismail Khan, Peshawar,
Rawalpindi and Sargodha; (j) “owner” meads
owner of a mine, and includes a lessee of mortgagee in possession of such nine
and any partner, managing director, agent, manager or any other person authorised
to represent any mine in its transaction; (k) "section"
means a section of the Act; (1) "Southern
Zone" means the revenue divisions of Hyderabad, Kalat and Quetta; and (m) "treasury"
means a Government treasury or sub-treasury. CHAPTER II MINERS WELFARE BOARD AND SUB-COMMITTEES 3. Composition of the
Miners Welfare Board.—(1) The Miners Welfare Board shall consist of
the following members, namely :— (a) Representing the Government— (i) The Secretary to
the Government of West Pakistan, Labour Department, who shall be the Chairman. (ii) The Commissioner,
who shall be the Vice-Chairman. (iii) The Chief
Inspector of Mines. (iv) The Director of
Mineral Development, West Pakistan. (v) An official of the
Finance Department, West Pakistan. (vi) An official of the
Health Department, West Pakistan. (b) Representing the
owners of mines— (i) Two persons
nominated by Government to represent owners of mines in Northern Zone. (ii) Two persons
nominated by Government to represent owners of mines in Central Zone. (iii) Two persons
nominated by Government to represent owners of mines in Southern Zone. (c) Representing the
Workmen— Six persons nominated by Government to represent the interest of
the workmen employed in the mining industry, one of whom shall be a woman. (2) The Minister
Incharge of the Labour Department, West Pakistan may attend any meeting of the
Miners Welfare Board and when he so attends shall preside at the meeting. 4. Terms of Office.—(1) A member shall,
unless he resigns his office or dies at an earlier date, hold office for a
period of three years from the date of the publication of the notification
appointing him a member of the Miners Welfare Board and shall be eligible for
renomination. Provided that an outgoing member may continue in office until the
appointment of his successor is notified. (2) A member nominated
to fill a casual vacancy shall hold office for as long as the member whose
place he fills would have been entitled to hold office if the vacancy had not
occurred. 5. Power to co-opt
members.—(1) The Miners Welfare Board may, at any time and
for such period as it thinks fit, co-opt any person or persons as members of
the Miners Welfare Board or its sub-committees. (2) A member co-opted
under sub-rule (1) shall exercise all the powers and functions of a member
under these rules except that he shall not be entitled to vote on any question
coming before the Miners Welfare Board or its sub-committee, as the case may
be. 6. Powers to invite
persons to attend meeting.—The Miners Welfare Board or its Chairman may at
any time and for such meeting or meetings as is considered necessary invite any
person or persons to attend the meeting of the Board. A person so invited shall
exercise all the powers of a member under these rules, except that he shall not
be entitled to vote on any question coming before the Board. 7. Resignation.—A non-official
nominated member may resign his office by letter addressed to the Chairman and
the resignation shall take effect from the date of its acceptance or on the
expiry of thirty days from the date of its receipt by the Chairman, whichever
is earlier. 8. Absence from
Pakistan.—(1) If a non-official
nominated member leaves Pakistan, he shall intimate to the Chairman the date of
his departure from and the date of his exceptcd return to Pakistan, and if he
intended to be absent from Pakistan for a period exceeding six months he shall
tender his resignation. (2) If any nominated
member leaves Pakistan without taking action required by sub-rule (1) he shall
be deemed to have resigned with effect from the date of his depature from
Pakistan. 9. Appointment of substitutes.—(1) If a member is unable to attend a meeting
of the Miners Welfare Board, he may, by notice in writing signed by him and
addressed to the Chairman before the
sitting of the meeting nominate a substitute in his place to attend that
meeting. Such a substitute shall have all the rights of a member in respect of
that meeting. 10. Vacation
of office.—A non-official member shall be deemed to have
vacated his office :— (a) if he becomes
bankrupt or insolvent; or (b) if he is convicted
of any offence which in the opinion of Government Involves moral turpitude; or (c) if he is absent from three consecutive meetings of the Miners
Welfare Board without leave of absence from the Chairman or without appointing
a substitute as provided under rule 9; or (d) if he ceases to
represent the interest of owners of mines or worker as the case may be. 11. Remuneration to members.—(1) A non-official member including a
non-official member co-opted under rule 5 or invited to attend a meeting of the
Board under rule 6 shall be entitled to the following allowances for attending
each meeting of the Miners Welfare Board or its sub-committees; provided that
such non-official member is not resident at the place where the meeting is held
:— (i) Travelling
Allowance— (a) In respect of
journey by air, actual fares paid. (b) In respect of journey by rail, 11/2
1st Class fare. (c) In respect of
journey by road, where the journey is performed by road, mileage at the rate
admissible to Government Servants of the 1st Grade subject to production of a
certificate to show that the journey was undertaken by road to avoid loss of
time which journey by rail would have entailed: Provided that if the distance travelled by road exceeds 75 miles
in a single journey, mileage allowance shall be payable only for the first 75
miles for each journey. (ii) Daily Allowance
Rupees 20 for each day of any meeting or meetings subject to a maximum of Rs.
60 for any one calendar month. (2) A non-official
member who is a resident at the place where the meeting is held shall be
entitled only to the actual cost of conveyance hire incurred by him subject to
a maximum of Rs. 20 per day. (3) The allowances
shall be admissible to a non-official member only on production of a
certificate by him to the effect that he has not claimed or drawn any
travelling allowance or daily allowance in respect of that journey or halts in
question from any other source. The allowances may also be drawn in advance of
the meeting of the Miners Welfare Board. PROCEDURE RELATING TO MEETINGS 12. Disposal of business.—(1) Every question which the Miners Welfare
Board is required to take into consideration shall be considered either at its
meeting or, if the Chairman so directs, by sending the necessary papers to
every member for opinion: Provided that the papers need not be sent to a member who is
absent from Pakistan at that time. (2) When a question is
referred for opinion, any member may request that the question be considered at
a meeting of the Miners Welfare Board and thereupon, the Chairman may, and if the
request is made by six or more members, shall direct that it be so
considered. (3) If not less than
six members of the Miners Welfare Board request the Chairman to refer any
matter to the Board, the Chairman shall refer that matter to it accordingly. 13. Time and place of meeting.—The Miners Welfare
Board shall meet at such places and times as may be appointed by the Chairman. 14. Notice of meeting
and list of business.—(1) Notice of not less than fifteen days from
the date of posting shall be given to every member present in Pakistan of the
time and place fixed for each ordinary meeting and each member shall be
furnished with a list of business to be considered at that meeting: Provided that when an emergent meeting is called by the Chairman,
such notice shall not be necessary. (2) No business which
is not on the list shall be considered at a meeting without the permission of
the Chairman. 15. Presiding at
meetings.—The Chairman shall, save as provided in sub-rule (2)
of rule 3, preside at every meeting of the Miners Welfare Board at which he is
present. If the Chairman is absent from any meeting, the Vice-Chairman shall
preside at that meeting, and, if both the Chairman and Vice-Chairman are absent
the members present shall elect one from amongst themselves to preside over the
meeting and the member so elected shall at that meeting exercise all the powers
of the Chairman. 16. Quorum.—-No business shall be transacted at a meeting of the Miners Welfare
Board, whether ordinary or emergent, unless at least six members empowered to
vote are present: Provided that if at any meeting less than six such members attend,
the Chairman may adjourn the meeting to a date not less than seven days later
informing the members present and notifying other members that he proposes to
dispose of the adjourned meeting irrespective of there being a quorum and it
shall thereupon be lawful to dispose of the business at such adjourned meeting
irrespective of the number of the members attending it. 17. Decision by
majority.—(1) Every question at a meeting of the Miners
Welfare Board shall be decided by a majority of votes of the members present
and voting on that question but the minority shall in all cases have the right
of requiring their dissent to be noted. (2) Every question
referred to the members for opinion shall, unless the Chairman in pursuance of
sub-rule (2) of rule 12 reserves it, for consideration at meeting, be decided
in accordance with the opinion of the majority of recording opinions within the
time allowed. (3) In the case of
equality of votes or opinion, the Chairman shall exercise an additional vote or
opinion. 18. Minutes of the
meetings.—(1) The proceedings of each meeting of the Miners
Welfare Board shall be circulated to all members present in Pakistan and
thereafter recorded in a minute book which shall be kept for permanent record. (2) The record of the
proceedings of each meeting shall be signed by the Chairman. POWERS OF THE CHAIRMAN OF THE MINERS WELFARE BOARD 19. Stall of the
Advisory Committee.—(1) Subject to budget
provision and rule 20, the Chairman may appoint technical and secretariat staff
to assist him in carrying of his duties; may fix the scale of establishment and
the salaries and allowances of officers and servants employed by him and may
require security to be taken from them in such instances and of such
amount as be thinks fit: Provided that— (i) the salaries and
allowances of the staff appointed by Chairman under this rule shall be in
accordance with the scales sanctioned by Government for similar posts; and (ii) the appointment
of a person to any post on salary exceeding Rs. 350 shall require the previous
sanction of Government. (2) All persons
employed on a monthly basis and paid from the Fund shall be deemed to be
Government servants and subject to the usual rules applicable to Government
Servants. (3) The Chairman may
authorise the technical and secretariat staff to give technical and secretarial
assistance to any sub-committee of the Miners Welfare Board or any other
authority exercising executive or advisory functions in connection with the
Act, or to any person empowered to expend grants obtained from the Fund. 20. Schemes of expenditure.—(1) The sanction of Government to the budget
shall, if no specific mention is made to the contrary, be deemed to include sanction
to expenditure on all schemes included in the budget. (2) The Chairman shall
have power, subject to the provision in the sanctioned budget, to incur
expenditure on administrative staff and welfare schemes upto the extent of the
financial provisions: Provided that— (i) he shall have no
power to sanction the creation of a post on a salary of more than Rs. 350 per
mensem and shall have only such powers of re-appropriation as may be approved
by Government; and (ii) he shall have no
power to incur expenditure on a scheme that has not been sanctioned by
Government if the cost of such a scheme exceeds Rs. 10,000 (Rupees ten
thousands only) non-recurring or Rs. 2,000 (Rupees two thousand only)
recurring. (3) The Chairman may,
with the concurrence of the appropriate sub-committee, approve any new scheme
costing less than Rs. 10,000 (non-recurring) and Rs. 2,000 (recurring). All
other schemes shall requires the sanction of Government which should be applied
for by the Chairman after taking the advice of the Miners Welfare Board. 21. Contingent Expenditure.—The Chairman may sanction, without reference to
the Miners Welfare Board, expenditure on contingencies, supplies, services and
purchase of articles required for the running of the organization under him,
subject to financial provision in the sanctioned budget, and to the condition that the expenditure on any
single object shall not exceed Rs. 500 (Rupees five hundred). 22. Execute.—(1) The Chairman. The Vice-Chairman and the
Secretary of Miners Welfare Board shall be the executive officers of the Board
and shall exercise the executive functions of the Miners Welfare Board on its
behalf. (2) The headquarters
of the Miners Welfare Board shall be situate at Lahore, (3) The Secretary
shall carry out the routine duties and shall exercise such powers and discharge
such duties as the Chairman may delegate to him. POWERS OF THE MINERS WELFARE BOARD 23. Budget. --- The annual budget as
prepared by the executive in consultation with the Finance sub-committee shall
be considered by the Miners Welfare Board each year. A copy of the budget as
approved by the Miners Welfare Board shall be forwarded not later than the 1st
of November each year for sanction to Government which may make such
alterations therein as it considers
necessary or suitable before according its sanction. (2) The budget to be
forwarded to Government shall be accompanied by detailed selfcontained note
explaining new schemes included therein. 24. Sub-Committees.—(1) Miners Welfare Board may elect sub-committees
to carry out following functions of the Board:— (i) A Finance
Sub-Committee composed of four members to frame schemes of expenditure and
advise, generally on the budget, on the accounts and in regard to all
expenditure debitable to the Fund. (ii) A Works
Sub-Committee composed of four members to consider all major projects, the cost
of which is it be met from the Fund. (iii) Separate Zonal
Committees, composed of four members each, for the Northern Zone, Central Zone
and Southern Zone to consider and advise on all matters relating to expenditure
from the Fund in their respective zones. (2) Subject to
sub-rule (3), the Vice-Chairman of the Miners Welfare Board shall be the
Chairman of the Finance Sub-Committee and the Works Sub-Committee, and a member
of the Miners Welfare Board concerned with the particular zone shall be the
Chairman of the particular Zone Sub-Committee. The Vice-Chairman of the Miners
Board shall be entitled to attend any meeting of such committee. (3) Notices of a
meeting of a sub-committee shall be sent to the Chairman of the Miners Welfare
Board who may attend and preside at any meeting of the committee if he so
desires, and when he does so attend shall preside at the meeting and be
entitled to vote on any question coming before the sub-committee. (4) The Finance
Sub-committee and the Works Sub-committee shall be composed of members of the
Miners Welfare Board but the Zonal Sub-Committee may have as its members
persons who are not being members of the Miners Welfare Board but are approved
by the Miners Welfare Board. (5) The meetings and
proceedings of every sub-committee shall be governed by the provisions herein
contained for regulating the meetings and proceedings of the Miners Welfare
Board so far as the same are applicable thereto. 25. Other matters to be
considered by the Miners Welfare Board.—The Miners Welfare Board, shall, besides carrying out its statutory
duties, consider and advise upon any matter referred to it by Government for
advice. It shall also consider the Budget and any other matter that may be
placed before it by the Chairman. The Chairman shall place before the Miners
Welfare Board any matter if a request to that effect is made by not less than
six members. 26. Miners Welfare Board to be informed of the
expenditure.—A memorandum detailing
any grant or expenditure incurred since the last meeting shall be laid before
each meeting of the Miners Welfar Board. CHAPTER III HOUSING
BOARD 27. Composition of the Housing Board.—There shall be constituted a Housing Board
which shall consist of the following members:— (i)
the Mines Labour Welfare Commissioner, who shall be the Chairman; (ii) one official
nominated by Government in the Labour Department who shall be the Vice-Chairman
; (iii) one official of
the Finance Department nominated by Government; (iv) one official of
the Communications and Works Department nominated by Government; (v) Three persons to
represent the owners of mines in Northern Zone, Central Zone and Southern Zone,
respectively, to be nominated by Government; and (vi) three persons to
represent the workers in the mines in the Northern Zone, Central Zone and
Southern Zone, respectively, to be nominated by Government. 28. Powers of the Housing Board.—(1) The Housing Board shall, subject to the
previous approval of Government, frame by-laws— (i) specifying the
conditions relating to occupation of apartments or houses to be observed by the
allottees; (ii) providing for the
manner in which allotment for the housing accommodation shall be made; (iii) specifying the
rates at which rent is to be recovered and the manner of recovery; and (iv) generally for
carrying out the functions of' the Board under the Act. (2) The
Housing Board shall submit to Government a statement in Form ‘A’ as required by
sub-section (7) of section 5. (3) (a) The Housing
Board shall prepared and submit in October each year to the Miners Welfare
Board and Government an annual statement of accounts in Form ‘B’. (b) The annual account
shall be accompanied by a statement of investment in Form "C" made
under sub-section (9) of section 5. (4) The Housing Board
shall also maintain separate account for the following items, namely :— (a) progressive
expenditure on every approved scheme; (b) loan re-payment
account; (c) cost of
acquisition of land for buildings; and (d) depriciated value
at the end of each financial year of buildings whose cost has been debited to
the Housing Account. (5) All agreements and
instruments entered into and executed by the Housing Board shall be signed by
the Chairman on behalf of the Housing Board. 29. Allocation of
expenditure between the General Welfare
Account and the Housing Account.—The cost of administering the Fund and the salaries and
allowances of the officers and staff employed by the Board shall be apportioned
between the General Welfare Account and the Housing Account and debited in the
proportion of the credits to the respective accounts. 30. Certain
provisions of the Rules to apply to Housing Board.—The provisions of rules 4 to 18, both inclusive, shall apply to
the Housing Board and all reference in those rules to the Miners Welfare Board
shall be construed as references to the Housing Board. 31. Staff of the
Housing Board.—(1) Subject to the
budget provision and the provisions of rule 33 the Chairman may appoint
technical and secretariat staff to assist him in carrying out his duties may
fix the scale of establishment, and the salaries and allowances of officers and
servants employed by him and may require security to be taken from them in such
instances and to such amount as he
thinks fit: Provided that the appointment of a person to any post on a salary
exceeding Rs. 350 per month shall require the previous sanction of Miners
Welfare Board. (2) All persons
employed on a monthly basis and paid from the Housing Account shall be deemed
to be Government servants and shall be subject to the rules applicable to
Government servants. 32. Budget—The Annual budget as, prepared by the Housing Board in
consultation with the Finance Sub-Committee of the Miners Welfare Board, shall
be considered by the Miners Welfare Board each year. Thereafter the budget as
finally approved by the Miners Welfare Board shall be forwarded by 1st November,
each year for sanction to Government, which may make such alteration therein as
it thinks fit before according sanction. 33. Expenditure of
the Housing Board.—(1) The provisions of
rule 20 relating to expenditure shall apply to the expenditure of the Housing
Board, except that there shall be read for Rs. 350 in proviso (i) Rs. 200 and
for Rs. 10,000 and Rs. 2,000 in proviso (ii) Rs. 5,000 and Rs. 1,000,
respectively. (2) The Chairman may,
with the concurrence of the Housing Board, approve any scheme costing less than
Rs. 5,000 non-recurring and Rs. 1,000 recurring. All other schemes shall
require the sanction of the Miners Welfare Board which shall be applied for by
the Chairman after taking advice of the Housing Board. (3) When the Miners
Welfare Board do not approve of a new scheme forwarded by the Chairman of the
Housing Board, the Miners Welfare Board
shall inform the Chairman of the Housing Board at as early a date as possible,
preferably within three months of such decision and the Chairman shall inform
the Housing Board accordingly. 34. Contingent
expenditure.—The Chairman may sanction without reference to the
Housing Board, expenditure, on contingencies supplies and service and purchase
of articles required for the working of the office of the Housing Board subject to the budget provision and to the condition that
the expenditure on any single object does not exceed Rs. 500. 35. Miners Welfare Board lo be informed of the
Expenditure.—A memorandum detailing
any expenditure incurred since the last meeting shall be laid before each
meeting of the Housing Board and a quarterly statement of expenditure shall be
substituted to the Miners Welfare Board. CHAPTER IV ASSESSMENT AND
RECOVERY 36. Recovery of duty.—(1) The duty of excise imposed under section 3
on minerals, shall when such minerals are despatched by rail from mines, be
collected by the railway administration concerned by means of surcharge on
freight, and such duty of excise shall be recovered--- (a) from the consigner, if the freight
charges are pre-paid at the forwarding
station : (b) from the
consignee, if the freight charges are collected at the destination of the
consignment; and (c) from the party
paying the freight, if the consignment is booked on the “weight only” system. (2) Such duty shall
when such minerals are despatched from any mine otherwise than by rail, be
recovered from the owner and collected in the manner as provided hereinafter in
this Chapter. 37. Maintenance of register of despatches and
submission of returns.—(1)
Every owner shall maintain in Form ‘D’ a register of despatches of
all minerals despatched otherwise than by rail and shall record therein
production during the month and the date-wise despatches made therefrom,
separately and consecutively. At the close of each month the entries made
against each date in the register shall be totalled and the total tonnage
despatched during the month shall be entered in the register alongwith the
closing balance. The amount of duty of excise payable on the total tonnage
despatched at the prescribed rate shall be worked out and record in the
register itself. Explanation.—In calculating the total
tonnage despatched, a quantity of less than half a ton shall be ignored and a quantity
of half ton or more shall be reckoned as one ton. (2) Every owner shall submit
to the Commissioner in duplicate a return in Form ‘D’ for each month in
accordance with the entries made in the register maintained under sub-rule (1) duly signed by such owner
or any person authorized by him in this behalf. (3) A return so
submitted shall reach the Commissioner not later than the last day of the month
following the month to which the return pertains. (4) Where no mineral
is despatched in any month the owner shall submit to the Commissioner within
the time specified in sub-rule (3) a nil return in duplicate for that month
accompanied by a certificate duly signed by such owner to the effect that no
mineral was despatched during that month. (5) Notwithstanding
anything contained in this rule, if the Commissioner is satisfied with respect
to an owner that no mineral was despatched by him during the preceding twelve
months, he may by permit in writing allow him to submit in place of a monthly
return a consolidated return in Form ‘D’ for such period not exceeding one year
as may be specified in the permit. The consolidated return so submitted shall
reach the Commissioner not later than the last day of the month immediately following
the period specified in the permit. 38. Provisional assessment and payment of
excise duty.—The amount of duty of
excise payable for any month and record in the register maintained under rule
37 shall be deemed to be a provisional assessment of the duty and shall be
subject to a final assessment under rule 42. 39. Manner of payment of duty.—(1)-The owner shall pay a duty of excise
assessed under rule 38 into the nearest treasury not later than the last day of
the month following the month for which the duty of excise is payable. (2) The payment into
the treasury-shall be made by means of a challan, the remittance being shown as
creditable to Government under the Major Head "XXXVI Miscellaneous
Department 14—Receipts under the
Excise Duty on Minerals (Labour Welfare) Act, 1967". (3) The challan shall
be filled in duplicate, a copy of which shall be retained by the treasury and
the other shall be returned to the depositor who will transmit: it
to the Commissioner as proof of payment alongwith monthly return prescribed in
sub-rule (2) of rule 37 after entering the number, date and amount shown in the
treasury receipt in both the copies of the return. 40. Delay in submission
of return or submission of incorrect returns.--If the return for any month does not reach
the Commissioner within the time prescribed by rule 37 or incorrect return is
submitted to him, the owner shall be punished with a fine which may extend to
two hundred rupees. 41. Late returns and revision of returns.—If the owner has not furnished the return
within the prescribed date or having furnished it discovers any omission or
wrong statement therein, he may furnish a return or a revised return, as the
case may be, at any time before the order of final assessment is passed. 42. Final assessment of excise duty.—(1) If the Commissioner is satisfied that the
return submitted by any owner is correct and complete, he shall confirm the
provisional assessment referred to in
rule 38 as final and send an intimation to that effect to the owner in
Form ‘E’ within three months from the date of receipt of the return. (2) (a) If the
Commissioner is not so satisfied, he may either depute an officer for the
purpose of verification of the correctness and completeness of the return with
reference to the books and accounts and other relevant records of the mine at
its premises, or issue a notice in Form ‘F-I’ on the owner requiring him to
attend either personally or through all duly authorized representatives on the
date and at the time and place to be specified in the notice. The Officer
deputed by the Commissioner shall be afforded all necessary facilities at the
premises of the mine for the purpose of verification as aforesaid. (b) After verification
of the return or after hearing such evidence as the owner may produce in
compliance with the notice issued under clause (a) and such evidence as the
Commissioner may require on specified points the Commissioner shall as soon as
possible, assess the amount of duty due from the owner and such assessment
shall be final. (c) If the
Commissioner is satisfied that the return submitted by the owner is correct and
complete, he shall confirm the provisional assessment as final. If, on the
other hand, under the final assessment a further sum is due from the owner, the
Commissioner shall issue on the owner a Demand Notice in Form `H' requiring the
payment of balance due within the time prescribed therein. (d) If any owner having
furnished a return for a month fails to comply with any of the terms of the
notice that may be issued on him under clause (c) the Commissioner shall assess
the amount of the duty from him, which, in his judgment, is just and proper, and
such assessment shall be final. (3) If any owner does
not furnish it return in Form `D' for any month by the prescribed date in the
manner laid down in rules 37 and 39. the Commissioner shall after giving the
owner a reasonable opportunity of being heard by the issue of a notice in Form `F-2'
assess the amount of duty due from him which in his opinion is just and proper,
and the owner shall also be punished with fine which may extend to two hundred
rupees. (4) If, upon
information which has come into his possession
the Commissioner is satisfied that an owner has actually despatched
during a month minerals otherwise than by rail and has thereby become liable to
pay duty under section 3 but has failed to furnish a return in respect of that
month and to pay the amount of provisional assessment on that basis by the last
day of the month following the month in which he has despatched the minerals,
the Commissioner shall, after giving the owner a reasonable opportunity of
explaining the reasons for the failure by the issue of a notice in Form ‘F-3’
assess the amount of duty due from him. which, in his opinion, is just and
proper in respect of that month and the owner shall also be punishable with
fine which may extend to two hundred rupees. (5) The Commissioner
shall fix a date ordinarily not earlier than thirty days from the date of issue
of a notice in Form 'F-l' or Form `F-3', for producing such accounts and
documents as he may require and for considering any objection which the owner
may wish to offer. (6) After considering
any objection made by the owner and any evidence produced in support thereof,
the Commissioner shall assess the amount of the duty to be paid by the owner
and shall briefly record his findings and pass his final assessment order in Form
`G'. (7) The amount of duty
thus assessed, the date by which the amount so assessed is to be deposited
(which shall not ordinarily be earlier than thirty days from the date of issue
of Demand Notice) and any other particular connected therewith shall be
specified in the Demand Notice in Form `H`. (8) The mode of
payment into the treasury of the amount specified in the Demand Notice in Form `H`
shall be the same as laid down in rule 30; provided that the copy of the
treasury challan intended for transmission to the Commissioner shall be
forwarded to him with a covering letter quoting reference to the Demand Notice. 43. Recovery of duty on minerals which have
escaped assessment.—If— (a) the Commissioner
has reason to believe that by reason of the concealment by the owner of the
particulars of despatches of minerals from any mine, such despatches have
escaped excise duty; or (b) notwithstanding
there has been no such concealment of particulars as is mentioned in clause (2)
on the part of the owner, the Commissioner has in consequence of information in
his possession reasons to believe that any despatches of minerals from a mine
have escaped excise duty. The Commissioner may, in cases falling under clause (a) at any time
within four years and in cases falling under clause (b) at any time within two
yean of the end of the month, the return in respect of which should have
included such despatches of minerals which have escaped assessment assess the
excise duty payable thereon and all the provisions of these rules shall apply
to the excise duty so assessed as if assessment were included in the final
assessment of excise duty under rule 42: Provided that the Commissioner before exercising the powers
conferred upon him under this rule shall give this owner a reasonable
opportunity of being heard. 44. Recovery of unpaid excise duty and penalty.—(1) Any amount of duty of excise which remains
unpaid after the date specified in the Demand Notice and any amount of penalty
which is imposed on an owner for violation of any of the provision to these
rules shall be recovered arrear of land revenue and shall be credited, to
Government in the manner specified to rule 39. (2) The Commissioner
shall (in order to recover the unpaid amount of cess and also the penalty)
apply to the Collator of the District in which the mine is situated or the
District in which the mine is situated or the District where the office of the
firm is situated for the transcting business, for the recovery of the amount
remaining uppaid. (3) The Collector shall
send a report to the Commissioner, by the 10th of each month showing the amount
recovered by him during the preceding month. 45. Review.— (1) Within thirty days from the date of issue of Demand Notice
in Form 'H', any owner may submit a petition to the Commissioner asking for a
review of such assessment provided that no such petition shall be entertained
unless the Commissioner is satisfied that the amount assessed has been paid by
the owner into a treasury as required under rule 42. (2) Every petition for
review shall be accompanied by a memorandum setting forth clearly the principal
grounds of objection against the assessment made together with a copy of the
treasury challan showing that the amount assessed has been paid to government
and a certified copy of the assessment order. (3) The Commissioner shall,
after verifying the fact of Assessment from the record of his office, satisfy
himself as to the correctness of the grounds in the petition, and if he finds
that a prima facie error of
judgment has been made, shall issue an order either reducing or annulling the
assessment. (4) If, on the other
hand, the records in his office reveal that assessment has been made correctly,
the Commissioner shall after giving the petitioner an opportunity of being
heard, issue an order confirming the assessment. The order of the Commissioner
shall be final. (5) The Commissioner
shall record his decision in writing. (6) The petitioner
shall be entitled to a copy of the Commissioner's orders on the petition for
review free of cost and it shall be furnished to him as soon as possible after
the orders are passed. (7) So much of the
duty originally assessed upon and paid by the owner as is found not to be due
from him as a result of review under sub-rule (1) shall be refunded to the
owner or adjusted in the account of the owner, as the Commissioner may deem
fit, on the basis of the orders on the petition for review. (8) Any refund under
sub-rule (7) shall be made in cash by drawing the amount from the treasury on
an ordinary contingent bill on which shall be specified the review case,
number, date of the review order and the number, date and the amount of
treasury challan. 46. Records of collection.—(1) For the proper account of the duty
collected under these rules, the Commissioner shall maintain records to show
the following particulars along with any other particulars required:— (a) Assessment and
collection of duty. (b) Particulars of
petitions and orders thereon. (c) Refunds. (2) All the papers
relating to the assessment of duty in respect of a mine shall be kept together
and shall form part of assessment record. 47. Remittance of excise duly.—(1) The total amount of excise duty collected
by the railway administration less— (a) authorised
refunds, (b) a deduction of
such percentage as government may fix towards the cost of collection shall be
remitted quarterly to the State Bank of Pakistan at Lahore, under advise to the
Accountant-General. West Pakistan, Lahore. (2) An
amount equivalent to the amount of excise duty credited to the Provincial
Revenues under sub-rule (1) shall be transferred to the Fund in a special
account under the West Pakistan Government. 48. Refund and recoveries.—(1) When the amount of the excise duty has not
been collected either wholly or in part, or where the amount collected is in
excess of the amount due, the railway administration shall deal with the
undercharge, or over-charge, as the case may be, on the same principles as
apply to undercharges and over-charges, in regard to railway freight charges. (2) When it is proved
to the satisfaction of Government or any person authorised in this behalf by Government that any mineral
on which the duty of excise under section 3 had previously been collected,
Government or the person authorised in this behalf by Government may order
refund of an amount equal to the duty collected on such minerals to the persons
from whom such duty was collected. CHAPTER V DISPENSARY SERVICES 49. Standard.—(1) The standard of dispensary services to be provided by the
owners for the purposes of sub-section (2) of section 5 shall be such as laid
down in Appendix 1. (2) The prescription
of standards, so far as medical care is concerned, has been made on the basis
of working population. The minimum staff requirements for a dispensary are
given in Appendix I, provided however that in the case of any dispensary which
was in existence on the date of coming into force of these rules, the
Commissioner may, in his discretion waive the general minimum requirements if
he is satisfied that such dispensary is being efficiently run and serves the
purpose for which it exists. 50. Inspection.—The dispensary services maintained by the owner
shall be inspected at intervals not exceeding one year by such Medical Officer
as may be appointed by the Chairman for the purpose. The Medical Officer shall,
if the dispensary conforms to the standard laid down, issue a certificate in
Form I. which shall be valid for a period of one year from the date of issue. 51. Submission of periodical returns.—Each owner whose mine is served by the
dispensary shall submit to the Commissioner— (i) in January and
July of each year, a statement showing the total amount of minerals despatched
during the preceding six months from his mines; (ii) in January of
each year, certified statement of the expenditure incurred on the dispensary
during the preceding twelve months; and (iii) in January of each
year, a certified statement of number of persons employed in the mines and
treated in the dispensary showing the nature of disease treated during the
preceding twelve months. 52. Dispensary services by Government.—(1) Government may establish hospitals at
suitable places in the mining areas in which 2,000 persons or more are employed
daily in the mines within a radius of twenty-five miles from it, if no other
hospital of the Health Department or Local Body of the standard laid down in
Appendix I already exists. Such hospitals shall provide facilities for indoor
treatment for not less than five patients and shall be maintained under the
supervisions of a qualified medical Graduate. (2) Government may
establish medical centres at suitable places in the mining areas in which less
than 2,000 persons are employed in mines within a radius of fifteen miles and
where there is no hospital for the exclusive use of mine workers. Such medical
centres shall be maintained, under the supervision of a qualified Medical
Officer. 53. Supervision. (1) The Zonal
Sub-committees, constituted under clause (iii) of sub-rule (1) of rule 24 shall
be consulted from time to time but not less than four times in a year, as to
the management and working of the hospital and medical centre set up by
Government. (2) The Zonal Sub-committee
may, subject to the approval of the Commissioner make bye-laws consistent with
the Act for all or any of the following purposes, namely:— (a) for regulating
working hours of the hospitals or medical centres set up or established under
the provisions of this chapter and visiting hours for out-door patients and
visitors; (b) defining the
duties of members of staff employed in such hospitals or medical centres; (c) admitting persons
as indoor patients to such hospitals and medical centres; (d) regulating
expenditure on diet to be provided to patients; (e) levying medical
fee or prescribing charges for medical
treatment and diet, from persons other than minors; (f) for maintaining
discipline in such hospitals or medical centres; and (g) for maintaining
proper record and accounts of receipts and expenditure in such hospitals or
medical centres. 54. Duties of Medical Officers.—A Medical Officer incharge of each hospital or
medical centre set up or established under the provisions of this chapter shall
perform such functions and duties as may be assigned to him by the
Commissioner. Such functions and duties may relate to— (a) rendering
efficient medical service to patients; (b) complying with all
the general health and medical rule prescribed by the Provincial Health
Directorate for conduct of Medical Officer incharge and his subordinate staff, procedure of
treatment, maintenance and discipline; (c) maintaining
complete record of equipment, instruments, plants, mobile dispensaries and
ambulance vans; (d) maintaining proper
account and receipts and expenditure in hospitals or medical centres and
presenting them at the meeting of the Zonal sub-committee; (e) visiting misers
camps and colonies and rendering free medical treatment to miners; . (f) prescribing diets
for the patients; and (g) submitting such
information, reports and statements, etc., as may be required from time to time by the Commissioner or any
other authority. CHAPTER VI GRANTS 55. Condition of grants.—(1) In each case in which a grant is made by
Government from the Fund to a local authority or the owner, in aid of
any .scheme approved by Government for any purpose for which the fund may be
utilized, Government shall impose such conditions as it may consider necessary
for ensuring— (a) that the work for
which the grant is made is duly and promptly executed and the money utilized
for the purpose for which it is granted ; (b) that the data on
which the grant is calculated are in accordance with facts; (c) that any
particulars which Government may from time to time require in the proper
discharge of its responsibilities are duly and promptly supplied; (d) that all necessary
facilities are afforded for any inspection by persons duly authorised by
Government for the purpose of clause (a) or for checking the correctness of any
information that may have been supplied under clause (c) or for the collection of any information; and (e) that proper
accounts of the money granted are kept and are submitted to audit by such persons
as Government may "authorise in this behalf. (2) Before making a
grant from the Fund to a local authority or the owner, Government shall require
such local authority or owner to execute a bond for the fulfillment of the
conditions imposed by Government under sub-rule (1). (3) It shall be a
condition of every bond executed under sub-rule (2) that in the event of the
local authority, or the owner violating any condition imposed under sub-rule
(1), such local authority or the owner shall be liable to pay to Government
such sum or sums as may be specified in the bond, as may be directed by Government
with due regard to the circumstances of each case. Such sum shall, in the case
of an owner, be recovered from him as arrear of land revenue through a Recovery
Memo to be sent to the Collector having jurisdiction. CHAPTER VII MISCELLANEOUS 56. Maintenance of Account—(1) The amount of the cess collected under
section 3 shall be initially credited to the Major Head "
XXXVI—Miscellaneous Department—14—Receipts under the Excise Duty on Minerals
(Labour Welfare) Act, 1967" and then transferred monthly in the prescribed
proportion to the General Welfare Account or Housing Account of the Fund under
section "P—Deposits and Advances—Deposits not bearing interest (B)— Reserve
Funds Excise Duty on Minerals (Labour Welfare) Fund" in the public account
of Government for expenditure on mining industry. (2) Any grant-in-aid
and miscellaneous receipts under the General Welfare Account shall be initially
credited to the Major Head " XXXVI—Miscellaneous Department—14—Receipts under the Excise Duty on
Minerals (Labour
Welfare) Act, 1967" and subsequently transferred to the General
Welfare Account of the Fund in the manner prescribed in sub-rule (1). (3) The receipt of
rent from the housing accommodation constructed put of the Housing Account of
the Fund as well as other receipts to the Housing Accounts, and the Expenditure
incurred by the Housing Board from the Housing Account of the Fund shall be
credited or debited direct to the Housing Account of the Fund. (4) The expenditure
from the General Welfare Account of the Fund as well as the proportionate share
of the expenditure on the staff debitable to the Housing Account of the Fund
under rule 29, shall be debited in the first instance to the Head " 47—Miscellaneous Departments—Expenditure connected
with the Administration of the Excise Duty on Minerals (Labour Welfare) Act,
1967" under the distinct detail heads. The entire expenditure will ultimately be recovered from
the Mines Labour Welfare Fund. 57. Statement of Account.—The account of the Fund shall be maintained and
audited in the same way as any other Fund administered by Government. 58. Statistics and other information to be furnished.--(l)
The owner shall furnish such statistics or other information as Government or
any person authorized by Government may by written order require for the
purpose of the Act, in such form and manner and within such time, as may be
specified in the order. (2) Any owner, who
without reasonable excuse fails to furnish the statistics or other information
required under sub-rule (1) by Government or the authorised person, or
furnishes statistics, or other information containing a statement, entry or
detail which is not to the best of his knowledge or belief to be true, shall be
punishable with fine which may extend to two hundred rupees. |