GAUTAM KUMAR CHOUDHARY
Jharkhand Building and Other Construction Workers Welfare Board through its Secretary namely Pradeep Robert Lakra, S/o. Late Jonas Lakra – Appellant
Versus
Anvil Cables Private Limited – Respondent
JUDGMENT :
Gautam Kumar Choudhary, J.
1. Heard learned counsel Sri Krishna Murari appearing on behalf of the review petitioners for permission to prefer the connected review/recall petition as it was not a party in the original respective writ petitions. Permission is accorded. Accordingly, interlocutory application for impleadment stands allowed.
2. All these Civil review petitions have been filed on behalf of the Jharkhand Building and other Construction Workers Welfare Board (hereinafter called Board) against the different orders passed by this Court in W.P.(C) No. 5775 of 2023, W.P.(C) No. 5777 of 2023, W.P.(C) No. 5776 of 2023, W.P.(C) No. 5778 of 2023, W.P.(C) No. 6695 of 2023W.P.(C) No. 6262 of 2023, W.P.(C) No. 5458 of 2023, by which Labour Commissioner and Assistant Labour Commissioner have been directed to refund labour cess deducted under supply portion with simple interest @ 6% on the said amount.
3. Civil Review 78 of 2024 has been filed for direction to modify the order passed in W.P.(C) No. 241 of 2023, directing JBVNL to refund the amount. It is contended that since the amount after deduction has been remitted to the Board, therefore Labour Department authorities be dir
Udit Narain Singh Malpaharia v. Additional Member, Board of Revenue
The Labour Cess cannot be deducted from supply contracts under the Cess Act, as established by statutory provisions and relevant case law.
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 ....
Dredging activities fall within the definition of construction work under the BOCW Act, affirming cess obligations for such activities.
The court evaluates the involvement of the welfare board in legal proceedings concerning unjust enrichment, clarifying the necessity of establishing locus in absence of a direct contractual relations....
(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 ....
Disputed claims for refund of cess on royalty must be resolved in civil courts, not through writ petitions, as they involve complex factual determinations.
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 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....
The interpretation of the Building and Other Construction Workers Act and the Cess Act requires the establishment of welfare boards for the effective levy and collection of cess; until then, contract....
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.
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