VRINDAVAN APARTMENTS PVT LTD Vs. APPELLATE AUTHORITY

JUDGEMENT

(1.) The petitioner is challenging the fixation of liability under the Kerala Building and Other Construction Workers' Welfare Cess Act with regard to the contribution to be paid in respect of the construction of a building which was got effected by the petitioner through the 4th respondent as a contractor. The main grievance of the petitioner is that, the statutory appeal preferred by the petitioner has been dismissed as per Ext. P7, without entertaining the same, stating that the necessary deposit to an extent of 1% of the amount in dispute has not been paid and the necessary proof of deposit has not been produced along with the appeal which is a pre - requisite as contemplated under R.14 of the relevant Rules.

(2.) With regard to the sequence of events, it is to be noted that the petitioner is a Private Limited Company, undertaking construction of flats and one of its projects by name 'Vrindavan Palace' was entrusted to the 4th respondent. It is the case of the petitioner that, by virtue of clause 6(b) of the construction agreement executed between the petitioner and the 4th respondent, all the statutory payments in connection with the employment of workmen for the above project were to be borne by the contractor.

(3.) Mr. K. Ramakumar, the learned Senior counsel appearing for the petitioner submits that, after effecting the construction as above, the flats were sold by the petitioner to the prospective purchasers. While so, on 17/01/2005, the petitioner was served with Ext. P1 communication issued by the 3rd respondent demanding a sum of Rs.3,65,810/- as the contribution payable by the petitioner under the 'Act'. It is contended that, no prior notice of assessment whatsoever was served to the petitioner which however, is rebutted as not correct, in view of the earlier notice issued in this regard and produced by the petitioner himself as Exts. P2, P3 and P4. But then, there is a case for the petitioner that the said notices were issued in the individual capacity and not in the name of the petitioner Company.