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GANNAMANENI RAMAKRISHNA PRASAD
Jasti Venkateswara Rao, S/O. Anjaneyulu – Appellant
Versus
Government of Andhra Pradesh Rep By Its, Principal Secretary, Finance And Planning Department – Respondent
ORDER :
Gannamaneni Ramakrishna Prasad, J.
Heard Ms. Mahathi Saaveri, learned Counsel for the Writ Petitioner and Sri K. Arjun Chowdary, learned Assistant Government Pleader for Finance and Planning.
2. Prayer made in the Writ Petition is as under:-
3. The Writ Petitioner is a registered contractor carrying out Infrastructure Projects and construction works in various Government Departments. The Writ Petitioner is presently doing works which are under the control of the Government of Andhra Pradesh (Res
Deductions for Labour Cess are valid only if the cess is included in the contract estimates, as per the Building and Other Construction Workers Cess Act, 1996.
Deductions for Labour Cess are only valid if included in the contract estimates, reaffirming the principle that contractors cannot be penalized for omissions not reflected in their agreements.
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 ....
Taxes not to be imposed save by authority of law - Article 265 of Constitution is the source of power for the Union and States to impose taxes in accordance with law. Article 265 of the Constitution ....
The Labour Cess cannot be retrospectively applied to tenders initiated before the cut-off date specified in the Circular dated 09.07.2010.
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.
Cess under the Cess Act read with BOCW Act is leviable in respect of building and other construction works.
The main legal point established in the judgment is the importance of interpreting the statute by considering the text and context, and the applicability of the enabling provision of section 3(1-A) a....
(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 ....
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