Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007 (Act No. 9 of 2007).

This Act, consisting of 21 sections, provides for the levy and collection of cess on the sale proceeds of fish, fish products allied objects and equipments within the State with a view to augmenting the resources of the Kerala Fishermen's Welfare Fund constituted under section 3 of the Kerala Fishermen's Welfare Fund Act, 1985 (Act No. 30 of 1985). It establishes that there shall be levied and collected a cess for the purpose of the Kerala Fishermen Welfare Fund Act, 1985 at one percent of the total sale proceeds of a dealer in a financial year. This cess levied shall be collected from every dealer, as prescribed and shall be in addition to any cess, duty or tax leviable on fish under any law for the time being in force. The proceeds of the cess collected under sub-section (2) shall be credited initially to the Consolidated Fund of the State, as prescribed. The amount of cess collected shall be paid to the Fund of the Board by the Government after deducting the cost of collection of such cess not exceeding one percent of the amount collected every year, before 30 June, as prescribed.