PUNJAB
SOCIAL SECURITY ACT, 2000 THE PUNJAB SOCIAL SECURITY ACT, 2000 [ Act No. 11 of 2000] An Act to provide
for the establishment of Punjab Social Security Fund with a view to render assistance
in the form of pension to senior citizens, widows and destitute women,
dependent children, disabled persons and to provide other similar social
security measures. Be it enacted by
the Legislature of the State of Punjab in the Fifty-one Year of the Republic of
India as follows :- (1)
This Act may be called the Punjab Social Security Act,
2000. (2)
It shall come into force at once. (1)
In this Act, unless the context otherwise requires, - (a)
"collecting authority" means the authority as
specified in sub- section (1) of section 6; (b)
"Fund" means the Punjab Social Security Fund
constituted under section 4; (c)
"Government" means the Government of the State
of Punjab in the Department of Social Security and Development of Women and
Children; (d)
"prescribed" means prescribed by rules made
under this Act; (e)
"Scheduled Bank" means a bank included in the
Second Schedule to the Reserve Bank of India Act, 1934; (f)
"Section" means section of this Act; and (g)
"Social security measure" means pension for old
persons, financial assistance of widows and destitute women, dependent children
and disabled persons. (2)
The words and expressions used in this Act, but not
defined, shall have the same meaning as assigned to them in the Punjab General
Sales Tax Act, 1948. Notwithstanding
anything contained in any other law for the time being in force and subject to
the rules made under this Act, there shall be levied for the purposes of this
Act, a cess on ad-valorem basis at the rate of ten per cent on all the sales
and purchases of goods made under the Punjab General Sales Tax Act, 1948
effected after coming into force of this Act, except the goods declared to be
of special importance in Inter-State trade or commerce under section 14 of the
Central Sales Tax Act, 1956. (1)
There shall be constituted a Fund to be called the Punjab
Social Security Fund, in the manner as may be prescribed. (2)
The Fund shall vest with the Government. (1)
The Fund shall be applied for the purposes as may be
prescribed. (2)
Without prejudice to the generality of the provisions of
sub-section (1), the Fund shall be applied for the following purposes, namely
:- ? (a)
old age pension scheme; (b)
financial assistance to the widows and destitute women; (c)
financial assistance to the dependent children; (d)
financial assistance to the disabled persons; and (e)
any other social security measures incidental to the
above purposes as approved by the Government : Provided that the
Fund shall be utilised in order for the purposes specified n clauses (a) to
(e). (1)
The authorities empowered to assess, re-assess or collect
tax under the Punjab Sales Tax Act, 1948, shall assess, re-assess or collect
the cess levied under this Act from a dealer registered under the Punjab
General Sales Tax Act, 1948, at the stage specified under the Punjab General
Sales Tax Act, 1948. (2)
The cess levied under sub-section (1), shall be collected
in such manner, as may be prescribed. (3)
The authorities referred to in sub-section (1), shall
deposit the proceeds of cess collected from a dealer either in cash or by
cheque in a specified account to be opened in a Scheduled Bank and operated by
the Government. The procedure of
maintenance of accounts and submission of returns of cess levied under this
Act, shall be the same as has been proscribed in the Punjab General Sales Tax
Rules, 1949. (1)
The proceeds of cess collected under sub-section (1) of
section 6, shall be deposited in the Fund within such period from the date of
collection of such cess, as may be prescribed. (2)
The Government shall open account (s) in any of the
Schedule Banks for managing and carrying out the instructions with respect to
the Fund. (3)
The Government may. ? (i)
after meeting their obligations as specified in
sub-section (2) of section 5, invest the surplus Fund including the Government
securities in such manner, as it may deem fit; (ii)
constitute one or more advisory committees or engage
suitable advisors to advise the Government for the efficient utilisation of the
Fund: (iii)
enter into and perform all such agreements, as it may
think necessary or expedient for performing any of its functions; and (iv)
perform such other acts, as it may think necessary or
expedient for the proper conduct of its functions and for carrying into effect
the purposes of the Act. The Government may
borrow and rise money in such manner as it thinks fit and secure the payment of
any money or other security upon the whole or any part of Government assets
(whether present or future), and also by a similar mortgage, charge, standard
security, line or security, guarantee for the performance of any obligation or
liability, it may undertake or which may become binding on it. The accounts of
the Fund shall be audited by the Local Fund Examiner, Punjab. No suit,
prosecution or other legal proceedings shall lie against the Government or any
other officer of the Government in respect of anything, which is done in good
faith or intended to be done in pursuance of the provisions of the Act, rules
made or any order issued thereunder. (1)
The Government may, by notification, make rules for
carrying out the purposes of this Act. (2)
Without prejudice to the generality of the foregoing
power, such rules may provide for, - (a)
constitution, powers, functions, objectives for
utilisation of the Fund under sub-sections 4 and 5; (b)
the manner of collection of cess as provided in section
6; (c)
the period within which the amount is to be transferred
to the Fund under subsection (1) of section 8; and (d)
any other matter which has to be or may be prescribed. (3)
Every rule made under this section, shall be laid as soon
as may be, after it is made, before the house of State Legislature while it is
in session or in two or more successive sessions and if, before the expert of
the session in which, it is laid or the successive sessions as aforesaid, the
house agrees the house agrees in making any modification in the rules or the
house agrees that the rules should not be made, the rules shall thereafter have
effect only in such modified form or be of no effect as the case may be; so
however, that any such modification or annulment shall be without prejudice to
the validity of anything previously done or omitted to be done under that rule. If any difficulty
arises in giving effect to the provisions of this Act. the Government may, by
order, make such provisions including any adaptation or modification of any
provision of this Act, as appears to the Government to be necessary or
expedient for the purpose of removing the difficulty: Provided that no
such order shall be made after the expiry of a period of two years from the
date of commencement of the Act.
Preamble - THE PUNJAB SOCIAL SECURITY ACT, 2000PREAMBLE