Back
SUBBA REDDY SATTI
Mc. Nally Bharat Engineering Company Ltd. – Appellant
Versus
Commissioner of Labour – Respondent
ORDER :
1. The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-
b) declaring that the Respondent Nos.1 and 2 herein viz., The Commissioner of Labour & the Deputy Commissioner of Labour, Kadapa have no jurisdiction whatsoever and that no amount is payable to them towards cess under the Building and Other Construction Workers Welfare Cess Act, 1996 and the Central and State Rules framed thereunder, while also declaring that the Notice No.A/373/2011, dated 20.04.2011 issued by Resp
(1) Cess could only be recovered in the manner stipulated in Cess Act and Rules framed thereunder.(2) A contractor who enters into a pure Supply Contract is statutorily exempted from levy under BOCW ....
The court established that construction works like blast furnaces fall under 'building or other construction work' as defined in labor laws, ensuring their obligations for labor welfare remain intact....
The imposition of 1% cess under the Building and Other Construction Workers Act is a statutory obligation aimed at benefiting workers, and is applicable despite claims regarding the Factories Act exe....
Cess under the Cess Act read with BOCW Act is leviable in respect of building and other construction works.
The court held that deductions for the cess on construction payments are valid under the relevant welfare legislation, affirming that activities like laying pipelines constitute construction work.
Dredging activities fall within the definition of construction work under the BOCW Act, affirming cess obligations for such activities.
The main legal point established in the judgment is that the labour cess is not leviable on the supply of materials and consultancy charges under the Building and Other Construction Workers' Welfare ....
Statutory liability to pay welfare cess under labor legislation falls upon the contractor as the employer. Such liability is inherent to the statute, cannot be reallocated via contract clauses based ....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
