HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JODHPUR

S.B. Civil Writ Petition No. 15468/2021

1.

Tata Projects Limited, Having Office At Its Registered

Office At Mithona Towers - 1, 1-7-80 To 87,

Prendeerghast Road, Secunderabad-500003, Telangana

And Having One Of Its Regional Office At 2Nd Floor, One

Boulevard, Transocean House, Hiranandani Business Park,

Lake Boulevard Road, Powai, Mumbai - 400076 Through

Its Authorised Signatory (Presently Working As Assistant

General Manager - Legal), Mr. Rajendra Kumar Mahajan.

2.

Mr. Rajendra Kumar Mahajan S/o Mr. Madhukar Yashwant

Mahajan, Aged About 47 Years, Presently Working As

Assistant General Manager Legal, Tata Projects Limited.

----Petitioners

Versus

1.

State Of Rajasthan, Through Secretary, Department Of

Labour, Government Of Rajasthan, Secretariat, Jaipur

(Raj.).

2.

Hpcl Rajasthan Refinery Limited (Hrrl), Tel Bhavan,

Sahkar Marg, Lal Kothi, Vistar Jyoti Nagar, Jaipur,

Rajasthan 302005

3.

Additional Labour Commissioner (Bocw), Shram Bhawan,

Shanti Nagar, Khatipura Road Hasanpura, Jaipur - 302006

4.

Assistant Labour Commissioner (Central), Ministry Of

Labour And Employment, Office Of Assistant Labour

Commissioner (Central) Situated At Qtr. No. Type Iv/18,

Aafri Residential Complex,, Dauji Ki Hotel, Near Aiims

Hospital, Jodhpur, Rajasthan (342005).

5.

Assistant Labour Commissioner, Barmer, Labour

Department, Balotra.

----Respondents

For Petitioner(s)

:

Mr. Muktesh Maheshwari

For Respondent(s)

:

HON'BLE MR. JUSTICE VIJAY BISHNOI

Judgment / Order

(2 of 3)

[CW-15468/2021]

23/05/2022

Learned counsel for the petitioners has submitted that as per

the Building and Other Construction Workers’ (Regulation of

Employment and Conditions of Service) Act, 1996 (hereinafter to

be referred as ‘the Act of 1996) and the Building & Other

Construction Workers’ Welfare Cess Act, 1996 (hereinafter to be

referred as ‘the Cess Act of 1996), in respects of building and

other construction workers, the activities which do not involved in

construction work are not to amenable cess under the above

referred act.

Learned counsel for the petitioners has submitted that

recently the Hon’ble Supreme Court in U.P. Power Transmission

Corporation Ltd. & Anr. Vs. CG Power & Industrial Solution

Ltd. & Anr. reported in (2021) 6 SCC 15 has clearly held that

other activities such as installation and/or erection of pipelines,

equipments for generation or transmission or distribution of power,

electric wires, transmission toward, etc. which do not involved

construction work are not amenable to cess under the Act of 1996

and the Cess Act of 1996.

It is also submitted that the Assistant Labour Comissioner,

Balotra, District Barmer vide letter dated 27.07.2021, written to

the HPCL Rajasthan Refinery Ltd., has clarified this position and

proposed to reassess the amount of cess.

Learned counsel for the petitioners has, therefore, submitted

that the petitioners may be allowed to file representation before

the respondents authorities to reassess the amount of cess lavying

in view of the decision rendered by the Hon’ble Supreme Court in

case of U.P. Power Transmission Corporation Ltd. (supra).

(3 of 3)

[CW-15468/2021]

In view of the above, this writ petition is disposed of.

However, the petitioners are at liberty to file appropriate

representation before the concerned authority for reassess the

cess amount under the Cess Act of 1996 in the light of the

decision rendered by the Hon’ble Supreme Court of India rendered

in case of U.P. Power Transmission Corporation Ltd. (supra)

within a period of two weeks from today.

It is expected that, if any such representation is filed by the

petitioners within a period of two weeks from today, it is expected

that the concerned authority shall consider and decide the same

by passing a fresh and speaking order in the light of the