A
1 only
B
2 only
C
Both 1 and 2
D
Neither 1 nor 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct as the BOCW Act, 1996 mandates state-level Welfare Boards to administer collected labor cess. Statement 2 is a classic distractor; the BOCW Welfare Cess Act is implemented through labor departments/boards, not the Ministry of Rural Development.
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