D. V. SHYLENDRA KUMAR, J.

( 1 ) WRIT petitioner claims to be a contractor who is executing certain works in favour of M/s. National Highway authority of India (hereinafter referred to as 'nhai') in terms of a contract dated 28-2-2002 (copy at Annexure-F ).

( 2 ) PETITIONER claims to be aggrieved by certain decisions of the employer-NHAI who it appears have communicated their view that in respect of payments made to the contractors deduction of an amount at the rate of 1% is to be effected towards the welfare cess payable under the building and Other Construction Workers (Regulation of Employment and conditions of Service) Act, 1996 (hereinafter referred to as 'the Act') and for this purpose addressed a communication dated 8-8-2007 to the Team leader, M/s. Roughton International Consulting Engineers Group Limited, hubli (copy at Annexure-A) which according to the petitioner is contrary to the provisions of the Act, rules and various notification issued for the purpose of the Act and therefore the communication deserves to be quashed.

( 3 ) PETITIONER has also sought for the relief of declaration by issue of a writ in the nature of mandamus to declare that the petitioner is not liable to pay 1% cess under the Act and a further direction to direct the respondent-NHAI to clear the pending bills presented by the petitioner without deducting this amount.

( 4 ) PETITIONER has also sought for quashing of yet another communication dated 10-8-2007 emanating from M/s. Roughton international Consulting Engineers Group Limited addressed to the petitioner (copy at Annexure-B) apprising the petitioner that the employer-NHAI have not agreed to the stand of the petitioner that no welfare cess can be deducted at 1% from out of the payments to be made to the petitioner in respect of works executed prior to 1-11-2006 which according to the petitioner amounts to illegal collection of amount from the petitioner purporting to be by way of liability towards payment of welfare cess.

( 5 ) THOUGH the matter had come up for orders, Sri A. G. Holla, learned senior Counsel appearing for the petitioner has requested the matter to be taken up for preliminary hearing and hence the matter is taken up for preliminary hearing.

( 6 ) I have heard Sri A. G. Holla, learned Senior Counsel appearing for the petitioner.

( 7 ) SUBMISSION of Sri A. G. Holla, learned Senior Counsel appearing for the petitioner is that the petitioner is basically not liable to pay cess under the provisions of the Act; that there is no liability on the part of the petitioner to pay any cess and moreover even under the provisions of the act and in the light of a Government Order dated 18-1-2007 issued by the government of Karnataka pursuant to certain proceedings of the government of Karnataka for the purpose of implementing the provisions of the Act, it is specifically indicated therein that where a tender has been submitted or finalized and work is entrusted to a contractor prior to 1-11-2006, in such cases 1% cess has to be paid by the concerned department to the Board as mentioned in the Government Order and therefore there is no liability on the part of the petitioner to pay any amount prior to 1-11-2006 as there is no obligation at all on the department or an enabling provision in favour of the department to collect or recover any cess amount from the contractor for works executed before 1-11-2006 and on the other hand the department itself has to bear this amount.

( 8 ) IT is submitted on behalf of the petitioner that the effect of the communication dated 18-1-2007 that apprised M/s. Roughton International consulting Engineers Group Limited is on the petitioner as there is a proposal now to deduct 1% welfare cess payable under the Act from all amounts payable to the petitioner-contractor now pending clearance before the respondent-NHAI irrespective of the fact that such work was executed prior to 1-11-2006 or after 1-11-2006.

( 9 ) SRI A. G. Holla, learned Senior Counsel ap

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