JUDGMENT

SHIVA KIRTI SINGH, J.

1. The questions of law in these appeals are same and arise out of similar factual matrix. Hence, they have been heard together and shall be governed by this common judgment.

2. The appellants are engaged in the business of construction of buildings etc. In the present matters their grievance is against demand of cess under The Building and Other Construction Workers’ Welfare Cess Act, 1996 (Act 28/96) (hereinafter referred to as ‘the Cess Act’) in the following factual premise. Their agreements or contracts for construction of projects belonging to departments and instrumentalities of Government of Madhya Pradesh were finalized and work orders were issued to contractors (the appellants) between December 2002 to March 2003. Since the Madhya Pradesh Building and Other Construction Workers’ Welfare Board (hereinafter referred to as ‘the Board’) came to be constituted only on 9.4.2003 followed by gazette publication on 10.4.2003, there could be no provision in the contracts as to who shall bear the burden of paying cess under the Cess Act. On that as well as several other grounds the appellants, being aggrieved with the demand of cess made upon them, cha