As per section 3 of the Building and Other Construction Workers Welfare Cess Act, 1996, Cess shall be levied and collected at the rate of 1% from the cost of constructions incurred by an employer, if it is 10 lakhs or more. The Assistant Labour Officer Grade I/ Deputy Labour Officer is entrusted to fix and collect cess from the employers in the capacity as Assessing Officer. In the case of construction work concerning to State Govt./Public Sector Undertakings/ Local Self Government, proceeds of the cess collected from the bill paid for such works shall be remitted to the Board. The Assessing Officer as per Rule 7 of Building and Other Construction Workers Welfare Cess Rules, 1998 assess the cess paid by the employer and issued an assessment order in this regard. An employer being aggrieved by an order of the assessment made under Rule 7 or by an order imposing penalty made under Rule 12 can prefer an appeal to the Appellate Authority –ie. District Labour Officer. The Appellate Authority after providing an opportunity to the appellant disposed of the appeal by reducing / enhancing of cess amount or confirming the orders of penalty for non payment if any.