NATIONAL BUILDING CONSTRUCTION CORPORATION LIMITED Vs. DEPUTY LABOUR COMMISSIONER CUM CESS COLLECTOR GOVT OF NCT OF DELHI

JUDGEMENT

(1.) THE National Building Construction Corporation Limited (petitioner herein) in this writ petition seeks to challenge an order dated 02. 03. 2009 passed by the competent Authority under the Building and Other Construction Workers Welfare cess Act, 1996 directing the petitioner to pay one per cent cess amounting to rs. 128. 91 Lakhs in respect of construction work carried out from 1996 to 14. 08. 2005 within 15 days of the said order.

(2.) MR. K. K. Rai, learned senior counsel appearing on behalf of the petitioner, contends that the liability for payment of one per cent cess under the Building and Other Construction Workers Welfare cess Act, 1996 accrued only in terms of the notification of the Government dated 02. 09. 2002 on the subject in issue. The learned senior counsel appearing on behalf of the petitioner contends that since vide impugned order, the competent Authority under the Building and Other Construction Workers Welfare cess Act, 1996 has assessed one per cent cess on the petitioner from 1996, the said assessment is without jurisdiction. It is further submitted by him that there is an error apparent on the face of the impugned order regarding the date from which cess could be legally assessed by the petitioner.

(3.) MR. Amitabh Marwah is present on behalf of the respondents and he has raised a preliminary objection to the maintainability of the present writ petition stating that the Act provides a remedy of appeal against the impugned order.