Back
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 :
Heard learned counsel for the parties.
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.
3. The contention of the petitioner is that as per the minutes of the meeting dated 19.11.2011 under Annexure-1 decision as under is taken:
“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.”
The said decision has been taken unilat
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
