Point of law: There are three classes of cases in which a liability may be established founded upon statute.... But there is a third class, viz. where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it...the remedy provided by the statute must be followed, and it is not competent to the party to pursue the course applicable to cases of the second class. The form given by the statute must be adopted and adhered to

JUDGMENT

J.J. Munir, J.

1. The Maulana Mohammad Ali Jauhar Trust through its Chairman and Mohammad Ali Jauhar University through its Registrar, together have challenged an order of the Cess Assessment Officer, The Building and Other Construction Workers’ Welfare Cess Act, 1996 (for short, ‘the Cess Act’), Rampur dated 28.09.2018, assessing cess under the Act last mentioned, relating to buildings constructed for the University, detailed in the order. The cess, assessed by the order last mentioned, is a sum of Rs.1,36,37,000/-only, determined on a total cost of construction in the sum of Rs.147.20 crores. The impugned order directs the University to deposit the amount of cess levied within 15 days of service thereof. The order of assessment dated 28.09.2018 is hereinafter referred to as ‘the impugned order’.

2. Also under challenge is a show cause notice dated 04.01.2019, issued by the Cess Assessment Officer, Rampur (for short, ‘the Assessment Officer’), directing the University to show cause why for the delay in compliance with the impugned order beyond time indicated to deposit the cess, proceedings to charge interest @ 2% per month of the cess assessed and the imposition of penalty equivalent to the amount of cess, under Sections 8 and 9 of the Cess Act, be not initiated.

3. The University have then questioned a recovery certificate issued by the Assessment Officer dated 15.01.2019, addressed to the Collector, Rampur, under Section 10 of the Cess Act, read with Rule 13 of the Building and Other Construction Workers’ Welfare Cess Rules, 1998 (for short, ‘the Cess Rules’), requiring the Collector to recover, as arrears of land revenue, the sum of assessed cess Rs.1,36,37,000/-and penalty, twice the sum of the cess levied, together with interest @ 2% per month on the sum of cess levied and the penalty imposed.

4. Apart from these orders, a recovery citation dated 20.05.2019, issued by the Tehsildar, Sadar, District Rampur, and an attachment memo issued in RC Form 41 by the Deputy Collector, Sadar, Rampur dated 22.01.2020, attaching the Administrative Block of the Mohammad Ali Jauhar University (for short, ‘the University’), have also been impugned.

5. It must be placed on record here that quite apart from challenge to the assessment of cess under the Cess Act and other levies, the University have challenged an order of the Government of India dated August, 2019, declining the University’s request to grant an exemption from the provisions of the Cess Act, invoking powers under Section 6 thereof.

6. Upon the matter being pointed out to the learned Senior Counsel appearing for the University that the two reliefs relate to two different causes of action, so much so that the petition may become multifarious, the learned Senior Counsel for the Univesity has elected not to press the relief seeking quashing of the Central Government Order refusing exemption, with liberty to bring a separate petition for the purpose. The University were permitted to not press relief Clause (iii) vide order dated 14.12.2020 passed by this Court, with liberty to bring a fresh petition on the cause of action involved there.

7. Mr. Sanjay Kumar Om, learned Advocate had appeared on behalf of the Union of India and this order was made in his presence. There is also another development, that has taken place pendente lite. One of the orders under challenge, that is to say, the order of attachment of the Administrative Block of the University dated 22.01.2020, has come to be withdrawn on the Vice Chancellor’s request, vide order dated 29.01.2020 passed by the Tehsildar, Sadar, and instead, some buildings under construction flanked to the right, and left of the Science Faculty, have been attached. This fact has figured in a short counter affidavit filed on 14.12.2020 by the Assessment Officer, allusion to which in some detail, would be made later in this judgment. However, the result of this development is that the University’s grievance about their functioning be