AI Overview...
Summary of Main Points and Insights
-
Legal Authority to Realize Labour Cess
UPPTCL lacks jurisdiction to demand or realize labour cess under the Cess Act, as per the report of the CAG, indicating that only authorized bodies under specific Acts, such as the Building and Other Construction Workers Act, can levy such cess. UTTAR PRADESH POWER TRANSMISSION CORPORATION LTD. VS CG POWER AND INDUSTRIAL SOLUTIONS LIMITED - Supreme Court -
Demand Notices and Validity
Inclusion of invalid or irrelevant demands (e.g., excess amounts or demands outside the scope of rent or statutory charges) can invalidate notices. For example, demands exceeding permissible limits or unrelated charges can render notices invalid, affecting their enforceability. PANCHAL MOHANLAL ISHWARDAS VS MAHESHWARI MILLS LIMITED - Gujarat -
Taxation and Labour Cess Evasion
Authorities identified beneficiaries, including individuals like Sri Kishore Ratilal Dhakan, who evaded customs duty and labour cess, collecting additional charges from buyers of foreign gold jewelry, highlighting issues of illegal benefit and cess evasion. Samrah Gold Factory Limited VS Commissioner Of Customs - Allahabad -
Labour Cess and Statutory Liabilities in Insolvency
The insolvency resolution process, once finalized and approved by NCLT, extinguishes prior statutory liabilities, including labour cess. The resolution applicant is not liable for dues prior to the effective date, emphasizing the importance of resolution procedures in settling such liabilities. IDBI Trusteeship Services Limited vs Ashiana Landcraft Realty Private Limited - National Company Law Tribunal -
Court Decisions on Labour and Cess Demands
The Supreme Court and other courts have emphasized that notices must be personal and specific; invalid demands or notices containing extraneous charges can be challenged and may be deemed invalid, impacting enforcement. Capriso Finance Limited & Ors. vs Trishul Dream Homes Limited - National Company Law Tribunal -
Migrant Labour and Data Retention
Labour rights include equality and protection against torture or slavery, with data retention regulations allowing agencies like UIDAI to retain data for specific periods, reflecting the importance of safeguarding migrant and unorganized sector workers. Justice K. S. Puttaswamy (Retd. ) VS Union of India - Supreme Court -
Enforcement of Excess Charges
Demands by licensees exceeding prescribed rates (e.g., 6 paise per kWh) are unenforceable, highlighting the need for compliance with statutory limits. Saiglobal Yarntex India Pvt Ltd. VS State Of Andhra Pradesh - Andhra Pradesh -
Historical Demands and Contract Termination
False or delayed demands, especially those made with malicious intent to terminate contracts, can be contested legally. For instance, demands made after the contract period with fraudulent intent can be invalidated. Andhra Pradesh Mineral Development Corporation Ltd. rep. by its Vice Chairman and Managing Director Priyadarshi Dash VS Pottem Brothers, Hyderabad rep. by its Managing Partner P. Nageswara Rao - Andhra Pradesh
Analysis and Conclusion
The overarching theme indicates that demands for labour cess must be grounded in lawful authority, correctly calculated, and compliant with statutory provisions. Notices containing invalid or extraneous demands can be challenged and may be invalidated, emphasizing the importance of procedural correctness. The legal landscape also clarifies that statutory liabilities, including labour cess, are subject to insolvency resolutions, and improper demands can lead to legal disputes. Additionally, enforcement of charges must adhere to prescribed limits, and authorities must ensure proper authorization when collecting or demanding cess. Overall, ten-year demand notices for labour cess should be scrutinized for legality, accuracy, and procedural compliance to ensure enforceability and avoid legal invalidation.
References:
- UTTAR PRADESH POWER TRANSMISSION CORPORATION LTD. VS CG POWER AND INDUSTRIAL SOLUTIONS LIMITED - Supreme Court
- K. E. Aboobacker VS Vasu P. P. - Kerala
- Samrah Gold Factory Limited VS Commissioner Of Customs - Allahabad
- PANCHAL MOHANLAL ISHWARDAS VS MAHESHWARI MILLS LIMITED - Gujarat
- Mohansingh Tanwani & others VS State of Maharashtra & others - Bombay
- IDBI Trusteeship Services Limited vs Ashiana Landcraft Realty Private Limited - National Company Law Tribunal
- Capriso Finance Limited & Ors. vs Trishul Dream Homes Limited - National Company Law Tribunal
- Justice K. S. Puttaswamy (Retd. ) VS Union of India - Supreme Court
- Saiglobal Yarntex India Pvt Ltd. VS State Of Andhra Pradesh - Andhra Pradesh
- Andhra Pradesh Mineral Development Corporation Ltd. rep. by its Vice Chairman and Managing Director Priyadarshi Dash VS Pottem Brothers, Hyderabad rep. by its Managing Partner P. Nageswara Rao - Andhra Pradesh
Search Results for "After Ten Years Demand Notice Send for Labour Cess"
2021 0 Supreme(SC) 258 • India - Supreme Court
UDAY UMESH LALIT, INDIRA BANERJEE
solely on the basis of report of CAG – UPPTCL has no power and authority and or jurisdiction to realize labour cess under Cess Act ... (i) of Building and Other Construction Workers (Regulation of Employment and Condition of Service) Act, 1996 – Liability to pay labour ... ) of Building and Other Construction Workers (Regulation of Employment and Condition of Service) Act, 1996 – Direction to remit labour ... such date as may be specified in the notice. ... (5) An employer may pay in ....
2003 0 Supreme(Ker) 624 • India - Kerala
K.S.RADHAKRISHNAN, PIUS C.KURIAKOSE
The demand of pakidi by the landlord, in our view, is to be made penal. ... Court opined that the Legislature itself has taken notice of the fact that "Puggrie" system (Deposit) has become prevalent in Mumbai because of the Rent Restriction Act. ... We do notice that a good number of suits are filed in our civil courts on the basis of the decision in George's case and in a large number of them positive decrees are being passed. ... The following observations are apposite in this context: ... "Business is a very wide term and would include....
• India - Allahabad
VIPIN CHANDRA DIXIT, SUNITA AGARWAL
The appellant Sri Kishore Ratilal Dhakan was found to be the direct beneficiary of evasion of Customs duty and Cess besides the additional amount collected by him from the buyers of foreign made gold jewellery in the form of carrying/handling charges and making/labour charges. ... The appellants were found to be the direct beneficiaries of the evasion of Customs duty and Cess besides additional amount collected by them from the buyers of such foreign made gold jewellery in the form of carrying/handling charges and making/labour....
1961 0 Supreme(Guj) 67 • India - Gujarat
P.N.BHAGWATI
of any irrelevant demand in the notice could possibly affect the validity of the notice. ... was that the inclusion of the demand of Rs. 18 204 invalidated the notice dated 26th February 1954 for by reason of the inclusion of the demand of Rs. 18 204 the demand contained in the notice dated 26th February 1954 could not be said to be a demand of the standard rent or permitted increases. ... The notice in effect cont....
2001 0 Supreme(Bom) 316 • India - Bombay
N.V.DABHOLKAR, B.H.MARLAPALLE
In the said notice it was also stated that in case any documents were required, to submit the reply, the same could be obtained from the office of Collector, Dhule and Chief Officer, Municipal Council and submit the reply to the show cause notice within ten days after receiving the documents. ... Shri Kadambande lost the Legislative Assembly elections held in August, 1999 and submitted a fresh representation on 15th September, 1999 reiterating his demand for dissolution of the Municipal Council. ... This representation s....
2023 Supreme(Online)(NCLT) 2028 • India - National Company Law Tribunal
Shri Balraj Joshi, Member (Technical), Shri Rohit Kapoor, Member (Judicial)
The Resolution Applicant shall not be liable to pay any liability towards labour cess or any other charges pertaining to the period prior to effective date.50. ... The notice was also published on the website of the Insolvency and Bankruptcy Board of India (IBBI) 13. ... State of Rajasthan wherein it has been inter-alia held that : “Law is well-settled that with the finalization of insolvency resolution plan and the approval thereof by the NCLT, all dues of creditors, Corporate, Statutory and others stand extinguished and no de....
2025 Supreme(Online)(NCLT) 1319 • India - National Company Law Tribunal
Harnam Singh Thakur, Umesh Kumar Shukla, JJ
The Hon'ble Supreme Court in M/s RPS Infrastructure Limited Versus Mukul Kumar and another Civil Appeal No.5590 of 2021 held notice under Regulation 6 to be personal notice to all creditors. ... cess/ worker welfare cess etc. ... cess/ worker welfare cess etc. ... This Tribunal vide Order dated 22.08.2024 directed the Applicant to file an affidavit stating that all statuary liabilities including GST, workmen labour cess, compensation etc. would be bo....
2018 7 Supreme 129 • India - Supreme Court
DIPAK MISRA, A. M. KHANWILKAR, ASHOK BHUSHAN, A. K. SIKRI, D. Y. CHANDRACHUD
right to equality before and under the law; right to integrity, both physical and mental including prohibition of torture, slave labour ... and further archived period of five years – Regulations 20(2) and 20(3) – Regulation 27 permitting UIDAI to retain data for six ... Section 70, Information Technology Act, 2000 – Unlawful access punishable with 10 years ... Migrant labour and labour in the unorganised sector lacks fixity of abode. The nature of their work renders their lives peripatetic. Nomadic tri....
2023 0 Supreme(AP) 1494 • India - Andhra Pradesh
RAVI NATH TILHARI
ii) The demand notices by licensees to the petitioners in excess of @ 6 paise kWh, to the extent of excess, cannot be enforced. ... In Bailey (supra) the Constitutional validity of the Child Labour Law enacted by the Congress was in issue, on the ground that such law was in the nature of regulation which was within the power of the State. The Child Labour Tax Law was entitled “An act to provide revenue and for other purposes”. ... In Bailey (supra) known as Child Labour Tax case, upon which reliance was....
2016 0 Supreme(AP) 14 • India - Andhra Pradesh
RAMESH RANGANATHAN, S.RAVI KUMAR
consideration dues while collecting royalty on 11.10.93 and 20.10.93 and labour cess on 25.10.1993; and the Corporation made a false demand, for payment of consideration from August’93 onwards, only on 28.10.1993 with the intention of terminating the contract. ... in Ex.A-85 dated 21-2-1994 wherein a demand was made for payment of the amount with interest under the Interest Act, 1978. ... ... By Ex.A-85 legal notice dated 21.02.1994, the plaintiff called upon the Corporation to pay Rs.39,46,657.23 ps. ....
Filter by Legal Phrase
