Section 23. Levy and collection of cess

(1) There shall be levied and collected a cess for the purposes of this Act at such rate not exceeding two percent. but not less than one per cent. of the cost of construction incurred by an employer, as the Central Government, may, by notification in the Official Gazette, from time to time specify. (2) The cess levied under sub-section (1) shall be collected from every employer in such manner and at such time, including deduction at source in relation to a building or other construction work of a Government tor a public sector undertaking or advance collection through a local authority where an approval of such building or other construction work by such authority is required, as may be prescribed. (3) The proceeds of the cess collected under sub-section (2) shall be paid by the local authority or the State Government collecting the cess to the Board after deducting the cost of collection of such cess not exceeding one per cent of the amount collected. (4) Notwithstanding anything contained in sub-section (1) or sub-section (2), the cess leviable under this Act including payment of such cess in advance may, subject to final assessment to be made, be collected at a uniform rate or rates as may be prescribed on the basis of the quantum of the building or other construction work involved.