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ORISSA HIGH COURT, CUTTACK
K.S.JHAVERI, K.R.MOHAPATRA
Paradip Port Builder – Appellant
Versus
Chairman, P.P.T – Respondent
| Table of Content |
|---|
| 1. application of the 1% cess under the bocw act (Para 2 , 3) |
| 2. statutory obligation to collect cess (Para 4) |
| 3. arguments surrounding applicability of the factories act (Para 5 , 6) |
| 4. interpretation of legal provisions related to cess (Para 7) |
| 5. dismissal of the writ petition (Para 8) |
JUDGMENT :
2. By way of this writ petition, the petitioner assails the action of the opposite parties in imposing 1% Cess vide order dated 12.1.2011 (Annexure-1) under Building and other Construction (Regulation of Employment and Conditions of Services) Act, 1996.
“As regards the recovery of 1% Cess and making deposit with the Commissioner under Building and Other Construction workers Act, 1996, it was clarified that such provision is applicable with effect from 15.12.2008. In case in the Contract/Estimate, there is no such provision the amount to assessed will be 1st recovered from the bills of the Contractors and thereafter, these are to be reimbursed by Paradip Port Trust.”
“Sub: Deposit of 1% Cess under Building and other construction Workers Welfare Cess Act, 1996.
With reference to the letter under reference, this is to inform that after further perusal of the matter with specific ref
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