JUDGMENT

The petitioner is a registered “A” Class contractor engaged by the Kerala Water Authority (KWA).

2. The specific case of the petitioner is that he has been contracted with the ‘KWA’ only to supply materials for pipeline works being carried on by them; and that he has no connection with such construction work, or its allied performance. He argues that, obviously, therefore, no “Cess” under the Kerala Construction Workers Welfare Fund Act (“KCWWF Act”), could have been imposed against him, since the contracts entered into by him has no relation to the construction work at all, or to the construction workers.

3. The petitioner says that, however, in spite of this, 1% of his bill amount is sought to be now deducted towards “Cess” under the “KCWWF Act”; and consequently, that he has been constrained to approach this Court, through this writ petition. He asserts that his contentions are supported by the judgments of this Court in Poulose and others v. State of Kerala and others [1993 (3) ILR Kerala 675] and Kerala Construction WWF Board v. State of Kerala [1995 (2)

KLT 724].

4. Sri.P.M.Johny – learned Standing Counsel for the ‘KWA’, however, in response to the afore submissions of Sr