JUDGMENT

D.K. Jain, J.:

1. These appeals, by special leave, arise out of judgment and final order dated 28th February, 2007 in W.P.(C) No.3620/2003 [connected with W.P.(C) Nos.216-17 of 2006]; W.P.(C) Nos.7480-81/2006 & CM No. 5879/2006, and W.P.(C) Nos.7485-87/2006 & CM No.5886/2006] rendered by the High Court of Delhi, whereby, the said petitions were dismissed with costs of ‘25000/-. The High Court has held that The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (for short “the BOCW Act”); The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Central Rules, 1998, (for short the “1998 Central Rules”); The Building and Other Construction Workers Welfare Cess Act, 1996 (for short “the Cess Act”) and The Building and Other Construction Workers Welfare Cess Rules, 1998 ( for short “the Cess Rules”) are constitutionally valid and within the competence of the Parliament as the levy under the impugned enactments is a “fee”, referable to Entry 97 of List-I of the Seventh Schedule of the Constitution of India.

2. Since all the appeals involve a common pure question of law, these are being d