Act VIII of 1967 · 12 pages
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THE EXCISE DUTY ON MINERALS (LABOUR WELFARE) ACT,
1967
CONTENTS
1. Short title, extent and commencement
2. Definitions
3. Imposition and collection of duty
4. Mines Labour Housing and General Welfare Fund
5. Expenditure from the Fund
6. Constitution, etc., of the Mines Labour Housing Board
7. Provisions regarding housing accommodation
8. Constitution, etc., of the Miners Welfare Board
9. Appointment and powers of officers
10. Power to amend Schedule
11. Power to make rules
12. Repeal of Act XXXII of 1947
THE SHCEDULE
Page 1 of 12
THE EXCISE DUTY ON MINERALS (LABOUR WELFARE) ACT, 1967
ACT No. VIII of 1967
[10th June, 1967]
An Act to impose a duty of excise on certain minerals for financing measures for promoting the
welfare of labour employed in the mining industry.
WHEREAS it is expendient to impose a duty of excise on certain minerals for financing
measures for promoting the welfare of labour employed in the mining industry and to provide for the
administration and utilisation of the proceeds of such duty and for matters ancillary thereto;
It is hereby enacted as follows:—
1. Short title, extent and commencement.—(1) This Act may be called the Excise duty on
Minerals (Labour Welfare) Act, 1967.
(2) It extends to the whole of Pakistan.
(3) It shall come into force on such date as the 1[Federal Government] may, by notification in
the official Gazette, appoint.
2. Definitions.— In this Act, unless there is anything repugnant in the subject or context,—
(a) “Commissioner” means the Mines Labour Welfare Commissioner appointed
under section 9, and includes any officer authorised in writing by the
Commissioner to exercise or perform any of his powers or functions under this
Act;
(b) “Fund” means the Mines Labour Housing and General Welfare Fund
constituted under section 4;
(c) “Housing Board” means the Mines Labour Housing Board constituted under
section 6;
(d) “Miners Welfare Board” means the Miners Welfare Board constituted under
section 8; and
(e) “prescribed” means prescribed by rules made under this Act.
3. Imposition and collection of duty.—(1) There shall be levied and collected as a cess for
the purposes of this Act a duty of excise on all minerals specified in the Schedule despatched from the
mines, at such rate not less than 2[one rupee] and not more than 2[five rupees] per ton as may be fixed
by the 1[Federal Government] by notification in the official Gazette:
Provided that the 1[Federal Government] may, by notification in the official Gazette, exempt
from liability to the duty any of such minerals or any class thereof.
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
2
Subs. by Ordinance No. XXVIII of 1979, s. 2.
Page 2 of 12
(2) The duty levied under sub-section (1) shall, subject to and in accordance with rules made
in this behalf under this Act, be collected by such agencies (hereinafter referred to as the collecting
agencies) and in such manner as may be prescribed.
4. Mines Labour Housing and General Welfare Fund.— (1) There shall be constituted a
fund to be called the Mines Labour Housing and General Welfare Fund.
(2) On the last date of each month or as soon thereafter as may be convenient, the proceeds of
the duty levied under section 3 shall be paid by the collecting agencies into the State Bank of Pakistan
or into any Government treasury or sub-treasury in the prescribed manner, and shall be credited to the
Fund and apportioned under two separate accounts, to be called respectively the housing account of
the Fund and the general welfare account of the Fund, in such manner and in such proportion as the
1
[Federal Government] may, by notification in the official Gazette, determine.
(3) There shall also be credited to —
(a) the housing account Fund —
(i) any grants made thereto by the 1[Federal Government] ;
(ii) rents if any, realised from housing accommodation constructed out of
such account ; and
(iii) any other moneys received by the Housing Board ; and
(b) the general welfare account of the Fund—
(i) any grants made thereto by the 1[Federal Government] ; and
(ii) any other moneys received for the general welfare of the miners.
5. Expenditure from the Fund.—(1) The cost of administering the Fund and the salaries and
allowances, if any of the Commissioners, Inspectors, Welfare Officers and other staff appointed to
supervise or carry-out measure financed from the Fund shall be defrayed out of the Fund, and shall be
apportioned between and debited to the housing account and the general welfare account in such
manner as may be prescribed.
(2) The 1[Federal Government] may out of the general welfare account of the Fund pay
annually grants-in-aid to such of the mine owners as maintain to the satisfaction of the Commissioner
dispensary services of the prescribed standard for the benefit of labour employed in their mines, so
however that the amount payable as grant-in-aid to the owner of a mine shall not exceed—
(a) such proportion of the duty recovered in respect of the mineral dispatched from
the mine less the proportionate cost of recovery as the 1[Federal Government]
may, by notification in the official Gazette, fix, or
(b) the amount spent by the owner in the maintenance of the dispensary service, as
determined by the Commissioner, whichever is less:
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 3 of 12
Provided that no grant-in-aid shall be payable in respect of any dispensary service maintained
by the owner of the mine if the amount expended thereon, is determined by the Commissioner, is less
than eighty rupees per mensem.
(3) The balance of the moneys in the general welfare account of the Fund shall be applied by
the 1[Federal Government] to meet expenditure incurred in connection with measures which are in the
opinion of the 1[Federal Government] necessary or expedient to promote the welfare of the labour
employed in the mining industry.
(4) Without prejudice to the generality of sub-section (3), the moneys in the general welfare
account of the Fund may be utilised to defray—
(a) the cost of measures for the benefit of labour employed in the mining industry
directed towards—
(i) the improvement of public health and sanitation, the prevention of
disease, the provision and improvement of medical facilities, including
the provision and maintenance of dispensary services in mines the
owners of which do not receive grants-in-aid under sub-section (2) ;
(ii) the provision and improvement of water-supplies and facilities for
washing;
(iii) the provision and improvement of educational facilities ;
(iv) the improvement of standards of living, including nutrition, amelioration
of social conditions, and the provision of recreational facilities ;
(v) the provision of transport to and from work.
(b) the grant to a Provincial Government, a local authority or the owner, agent or
manager of a mine of money in aid of any scheme approved by the 1[Federal
Government] for any purpose for which moneys in the general welfare account
of the Fund may be utilised;
(c) the allowances, if any, of the members of the Miners Welfare Board and the
amounts debitable to the account under sub-section (1) ; and
(d) any other expenditure which the 1[Federal Government] directs to be defrayed
out of the moneys in the general welfare account of the Fund.
(5) The 1[Federal Government] shall publish annually in the official Gazette an estimate of
receipts into and expenditure from the general welfare account of the Fund together with a statement
of the accounts and report of the activities financed during the previous year from the general welfare
account of the Fund, and shall forward copies of such statement and report to the members of the
Miners Welfare Board.
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 4 of 12
(6) The moneys in the housing account of the Fund shall be applied by the Housing Board to
defray—
(a) the cost of erecting, maintaining and repairing housing accommodation for
labour employed in the mining industry and of providing services and facilities
connected therewith;
(b) the cost of preparing schemes, and of acquiring any land required, for the
purposes referred to in clause (a);
(c) the grant, subject to the previous approval of the 1[Federal Government], to a
Provincial Government, a local authority or the owner, agent or manager of a
mine of money in aid of any scheme approved by the Housing Board for the
purposes referred to in clause (a) and (b) ;
(d) the allowances, if any, of the members of the Housing Board and the amounts
debitable to the account under sub-section (1) ; and
(e) any other expenditure which the 1[Federal Government] directs to be defrayed
out of the moneys in the housing account of the Fund.
(7) In May of each year the Housing Board shall submit to the 1[Federal Government] a
statement in the prescribed form of the estimated receipts into and expenditure from the housing
account of the Fund for the ensuing financial year together with a report of the activities financed
during the previous year from the housing account of the Fund, and may at any time during the ensuing
financial year submit to the 1[Federal Government] a supplementary statement and shall forward copies
of such statements and report to the members of the Miners Welfare Board.
(8) The Housing Board shall comply with such direction as the 1[Federal Government] may
from time to time think fit to give in respect of expenditure from the housing account of the Fund.
(9) The Housing Board may invest moneys in the housing account of the Fund in securities of
the 1[Federal Government] or, with the previous approval of the 1[Federal Government], in other
securities.
(10) The Housing Board shall cause to be maintained such books of account, and prepare an
annual statement of accounts in such manner, as may be prescribed.
(11) The Housing Board shall cause the housing account of the Fund to be audited annually by
an auditor who shall be a chartered accountant within the meaning of the Chartered Accountants
Ordinance, 1961 (XII of 1961), and as soon as the said account has been audited the Housing Board
shall forward copies thereof together with copies of the report of the auditor thereon to the 1[Federal
Government] and to the members of the Miners Welfare Board.
(12) The 1[Federal Government] shall have power to decide whether any particular expenditure
is or is not debitable to the housing account or the general welfare account, of the Fund, and its decision
shall be final.
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 5 of 12
(13) Before incurring any expenditure from the Fund other than expenditure of a routine or
urgent nature, the 1[Federal Government] or, as the case may be, the Housing Board shall consult the
Miners Welfare Board.
6. Constitution, etc., of the Mines Labour Housing Board.—(1) The 1[Federal Government]
shall, by notification in the official Gazette, constitute a Mines Labour Housing Board to prepare and
carry out, subject to the previous approval of the 1[Federal Government], schemes financed from the
housing account of the Fund for the provision of suitable housing accommodation for labour employed
in mining industry, and to carry out other functions of the Housing Board under this Act.
(2) The Commissioner shall be the Chairman of the Housing Board, and the other members
thereof shall be appointed by the 1[Federal Government] and shall be of such number and chosen in
such manner as may be prescribed.
(3) The Housing Board shall be a body corporate by the name of the Mines Labour Housing
Board, having perpetual succession and a common seal, with power to acquire and hold property, both
movable and immovable, and shall by the said name sue and be sued.
(4) No act done by the Housing Board shall be called in question on the ground merely of the
existence of any vacancy in, or defect in the constitution of, the Housing Board.
7. Provisions regarding housing accommodation.—(1) The occupation by any person of any
housing accommodation provided out of the housing account of the Fund shall be subject to payment
of such rent by that person and compliance by him at all times with such conditions relating to his
occupation of such accommodation as may be prescribed.
(2) Before any person occupies any such accommodation he shall be furnished with a copy of
the conditions referred to in sub-section (1), and if he so desires the said conditions shall be read over
to him in a language which he understands; and the Housing Board shall cause to be published in such
manner as it thinks best adapted for informing the persons concerned any changes which may from
time to time be made in the said conditions.
(3) If, in the opinion of the Housing Board, any person in occupation of any such
accommodation fails or ceases to comply with any of the conditions referred to in sub-section (1), it
may, by notice in writing, requires him to vacate the accommodation on or before such date, not being
less than thirty days after the service of the notice, as may be specified in the notice; and the occupation
of such accommodation by such person or any dependent of his after the date so specified shall be
unlawful and such person or dependent may be evicted from such accommodation by use of such force
as may be necessary.
(4) There shall be payable in respect of the occupation of any such accommodation as aforesaid
rent at such rate as may be prescribed:
Provided that the Housing Board may remit, subject to compliance at all times with the
conditions referred to in sub-section (1), either the whole or any part of the prescribed rent:
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 6 of 12
Provided further that where, in the case of any person who is by virtue of a remission under the
first proviso paying either no rent or a reduced rent, the Housing Board has reason to believe that such
person has contravened any of the said conditions, it may by notice in writing require such person to
pay, for the period of occupation commencing immediately after the expiry of seven days of the service
of the notice, rent for the accommodation occupied by him at the full prescribed rate.
(5) All rent payable in respect of the occupation of such accommodation as aforesaid, whether
at the full prescribed rate or at a lesser rate, shall be recoverable as an arrear of land revenue.
8. Constitution, etc., of the Miners Welfare Board.— (1) The 1[Federal Government] shall,
by notification in the official Gazette, constitute a Miners Welfare Board to perform such functions as
it may be required to perform by or under this Act or as the 1[Federal Government] may, by notification
in the official Gazette, entrust to it.
(2) The members of the Miners Welfare Board shall be appointed by the 1[Federal Government]
and shall be of such number and chosen in such manner as may be prescribed:
Provided that the Board shall include an equal number of members representing Government,
the owners of mines and workmen employed in the mining industry, and that at least one member of
the Board shall be a woman.
(3) The 1[Federal Government] shall appoint one of its officers to be the Chairman of the
Miners Welfare Board.
9. Appointment and powers of officers.—(1) The 1[Federal Government] may appoint a
Mines Labour Welfare Commissioner and such number of inspectors, Welfare Officers and other staff
as it thinks fit to supervise and carry out measures financed from the Fund.
(2) The Commissioner or any Inspector or Welfare Officer may, with such assistance, if any,
as he thinks fit, enter at all reasonable times any place which he considers it necessary to enter for the
purpose of supervising or carrying out the measures financed from the Fund, and may do therein
anything necessary for the proper discharge of his duties.
(3) Any person appointed under sub-section (1) shall be deemed to be a public servant within
the meaning of section 21 of the Pakistan Penal Code (Act V of 1860).
10. Power to amend Schedule.—The 1[Federal Government] may, by notification in the
official Gazette, make such amendments and modifications in the Schedule as it thinks fit.
11. Power to make rules.— (1) The 1[Federal Government] may, by notification in the official
Gazette, and subject to the condition of previous publication, make rules to carry into effect the
purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, rules made
under this section may provide for all or any of the following matters, namely:—
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 7 of 12
(i) the manner in which the duty levied under sub-section (1) of section 3 shall be
collected, the agencies by whom the duty shall be collected, the persons who
shall be liable to make the payments, the making of refunds, remissions and
recoveries, the deduction by collecting agencies of a percentage of the
realizations to cover the cost of collection, and the procedure to be followed in
paying the proceeds into the State Bank of Pakistan or into any Government
treasury or sub-treasury;
(ii) the composition of the Housing Board, the manner in which its members shall
be chosen, the term of office of its members, the allowances if any payable to
them and the manner in which the Housing Board shall conduct its business,
including the number of members necessary to form a quorum at a meeting
thereof ;
(iii) the books of account to be maintained by the Housing Board, and the form of
its financial estimates and statements of account ;
(iv) the composition of the Miners Welfare Board, the manner in which its members
shall be chosen, the term of office of its members, the allowances, if any,
payable to them and the manner in which the Board shall conduct its business ;
(v) the apportionment between the housing account and the general welfare account
of the Fund of the expenditure on the administration of the Fund and on the
salaries and allowances of the Commissioner, Inspectors, Welfare Officers and
other staff employed for the purposes of this Act ;
(vi) the standard of dispensary services to be provided by owners of mines for the
purposes of sub-section (2) of section 5, and the inspection and supervision of
the dispensaries and other places at which such services are provided ;
(vii) the application by owners of mines for grants-in-aid, the authority to whom and
the manner in which such applications shall be made and the particulars to be
specified in such applications;
(viii) the manner in which dispensary services may be provided by the 1[Federal
Government] ;
(ix) the conditions governing the grant of money from the general welfare account
of the Fund to a Provincial Government, a local authority or the owner, agent or
manager of a mine;
(x) the rate of rent for housing accommodation provided out of the housing account
of the Fund;
(xi) the conditions of services and the duties of Inspectors, Welfare Officers and
other staff appointed to supervise or carry out measures financed from the Fund;
(xii) the duties and functions of the Commissioner;
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 8 of 12
(xiii) the furnishing by owners, agents or managers of mines of statistical or other
information, and the punishment by fine not exceeding two hundred rupees on
failure to comply with the requirements of any rules made under this clause;
(xiv) any other matter which under this Act is to be or may be prescribed.
12. Repeal of Act XXXII of 1947.—(1) On the coming into force of this Act, the Coal Mines
Labour Welfare Fund Act, 1947, hereinafter referred to as the said Act, shall stand repealed.
(2) Upon the repeal of the said Act,—
(a) any balance remaining in the Fund constituted under the said Act shall be
credited to the Fund constituted under this Act, and shall be apportioned
between the housing account and the general welfare account of such Fund in
such manner as the 1[Federal Government] may determine ;
(b) the Housing Board and the Advisory Committee constituted under the said Act
shall be deemed respectively to be the Housing Board and the Miners Welfare
Board under this Act and the members thereof shall continue to hold office till
the expiry of the term of their office or the constitution of the Housing Board
or, as the case may be, Miners Welfare Board under this Act, whichever is
earlier;
(c) every appointment, rule and notification made or issued under the said Act and
in force immediately before the repeal of the said Act shall, so far as it is not
inconsistent with the provisions of this Act, be deemed to have been made or
issued under this Act as if this Act were in force at the time at which such
appointment, rule or notification was made or issued;
(d) all assets, properties, investments and rights and all debts and liabilities and
obligations of whatever kind of the Housing Board subsisting immediately
before the repeal of the said Act shall stand transferred to and vest in the
Housing Board constituted under this Act ; and
(e) all suits and other legal proceedings instituted by or against the Housing Board
before the repeal of the said Act shall be deemed to be suits and proceedings by
or against the Housing Board constituted under this Act and shall be proceeded
or otherwise dealt with accordingly.
1
Subs. by Federal Adaptation of Laws Order (President’s Order No. 4 of 1975), Art. 2 and Table.
Page 9 of 12
THE SHCEDULE
(See sections 3 and 10)
*TABLE
S. No. Minerals Rates per ton
1 2 3
1. Coal Rs. 5/-
2. Limestone Rs. 3/-
3. Gypsum Rs. 3/-
4. Sandstone Rs. 3/-
5. Stone Rs. 3/-
6. Silica Sand Rs. 3/-
7. Aragonite Rs. 3/-
8. Barite Rs. 3/-
9. Bauxite Rs. 3/-
10. Bentonite Rs. 5/-
11. Celestite Rs. 3/-
12. Chromite Rs. 5/-
13. Dolomite Rs. 3/-
14. Feldspar Rs. 3/-
15. Fluorite Rs. 5/-
16. Fireclay Rs. 3/-
17. Fuller’s Earth Rs. 3/-
18. Gravel Ordinary Stone Rs. 3/-
19. Iron Ore Rs. 5/-
20. Marble Rs. 5/-
*The schedule have successfully been amended in S. R. O. 607(I)/79, S. R. O. 608(I)/79, S. R. O. 101(KE)/2004, S. R. O. 102 (KE)/ 2004, S. R. O.
1005(I)/2006, S. R. O. 1006(I)/2006.
Page 10 of 12
1 2 3
21. Lead Rs. 5/-
22. Maganese Rs. 5/-
23. Magnesite Rs. 3/-
24. Quartz Rs. 3/-
25. Soap-tone Rs. 5/-
26. Sulphur Rs. 5/-
27. Antimony Rs. 3/-
28. Aquamarine Rs. 3/-
29. Asbestos Rs. 3/-
30. Ball Clay Rs. 3/-
31. Basalt Rs. 3/-
32. Calcite Rs. 3/-
33. China Clay Rs. 3/-
34. Corundum Rs. 3/-
35. Dolerite Rs. 3/-
36. Ebry Stone Rs. 3/-
37. Gabbro Rs. 3/-
38. Granite Rs. 3/-
39. Graphite Rs. 3/-
40. Lead Zinc Based Rs. 3/-
41. Laterite Rs. 3/-
42. Mica (all kinds) Rs. 3/-
43. Molybdenum Rs. 3/-
Page 11 of 12
1 2 3
44. Nephline Synite Rs. 3/-
45. Olivine (three separate minerals) Rs. 3/-
46. Onyx Rs. 3/-
47. Orpiment Phosphate Rs. 3/-
Red Ochre (Yellow)
(three separate minerals)
48. Oxide Yellow Rs. 3/-
49. Ordinary Sand Rs. 3/-
50. Peridote Rs. 3/-
51. Pumice Rs. 3/-
52. Red Oxide Rs. 3/-
53. Rock Salt (all kinds) Rs. 3/-
54. Sea Salt Rs. 3/-
55. Serpentime Rs. 3/-
56. Shale Rs. 5/-
57. Slatestone. Rs. 3/-
58. Talc Stone Rs. 3/-
59. Zinc Rs. 3/-
60. Phosphate Rs. 3/-
61. Red Ochrc Rs. 3/-
___________
RGN Date: 15-08-2024
Page 12 of 12
Source: Pakistan Code, Ministry of Law and Justice (pakistancode.gov.pk). Text on this page is reproduced verbatim from the official PDF and is provided for reference only. For the authoritative version, always consult the source document or a current reported edition.
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