law: 3.Levy and collection of cess .- 
  (1) There shall be levied and collected a  cess for the purposes of the Building and Other
  
  Construction Workers (Regulation of Employment and Conditions of Service) Act,
  
  1996, at such rate not exceeding two per cent. 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 or of a public sector undertaking or advance collection through a
  
  local authority where an approval of such building or other construction work
  
  by such local authority is required, as may be prescribed.
  (3) The proceeds of the cess collected under
  
  sub-section (1) 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.