JUDGMENT :

RAJESH SHANKAR, J.

1. The present writ petition has been filed for quashing letter No. 1656 dated 25.08.2020 issued by the Senior Manager (F&A), Jharkhand Urja Sancharan Nigam Limited, Ranchi (the respondent No. 5) inasmuch as it relates to levying as well as deducting labour cess under the Building and Other Construction Workers' Welfare Cess Act, 1996 [hereinafter referred to as “the Cess Act 1996”] to the tune of Rs. 3,53,56,963/- from the payment of invoices made towards consultancy charges and supply of materials/equipment for the projects of various Grid Sub-Station (GSS).

2. According to the petitioner, the respondent-JUSNL during pendency of the present writ petition, continued to deduct labour cess to the tune of Rs. 2,37,81,437/- while making payments of various ongoing projects and thus the total deduction has now come to Rs. 5,91,38,400/-. Hence, additional prayer by way of amendment has been made for issuance of direction upon the respondents to forthwith refund a sum of Rs. 5,91,38,400/- which has been illegally and arbitrarily deducted by the respondent No. 4 as labour cess on supply of materials and consultancy charges. The petitioner has also prayed for iss