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G. RAMAKRISHNA PRASAD
SSR Constructions – Appellant
Versus
Government of AP – Respondent
ORDER :
G. Ramakrishna Prasad, J.
1. Heard Sri C. Subodh, learned Counsel for the Writ Petitioners and Sri Arjun Chowdary, learned Asst. Government Pleader for Revenue.
2. The main prayer sought in the present Writ Petition is as under:
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.
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.
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 ....
The Labour Cess cannot be retrospectively applied to tenders initiated before the cut-off date specified in the Circular dated 09.07.2010.
Cess under the Cess Act read with BOCW Act is leviable in respect of building and other construction works.
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 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.
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....
(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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