3. Levy of cess.- For the purpose of levy of cess under sub-section (1) of section 3 of the Act, cost of construction shall include all expenditure incurred by an employer in connection with the building or other construction work but shall not include- -cost of land; -any compensation paid or payable to a worker or his kin under the Workmen's Compensation Act. 1923. 1. | Vide G.S.R. 49(E), dated 26th March, 1998, published in the Gazette of India, Extra., Pt. II, Sec. 3 (i), dated 26th March, 1998 | 2. | Came into force on 26th March, 1998 |
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