ABDULLA P.C. Vs. DISTRICT LABOUR OFFICER

JUDGEMENT

(1.) The question raised in this Writ petition is whether the amount due under Section 3 of the Building and Other Construction Workers Welfare Cess Act , 1996 (' Cess Act , 1996') can be collected from a person who had purchased a commercial building from its original owner during the late stage of construction.

(2.) According to the petitioner, he is the owner of a Shopping Complex by name '123 Mall' situated at Vadakara. It is contended that an agreement was entered into between the original owner and the 3 rd respondent, who is a builder, for construction of commercial building. To effectuate the construction, Exhibit P1 deed, styled as a lease deed was executed. When construction reached the 2nd floor, differences of opinion cropped up between the parties and the activities came to a stand still.

(3.) Sri.Shanavas, the learned counsel appearing for the petitioner, contended that the petitioner is not disputing his liability to pay the cess amount. According to the learned counsel, the petitioner is bound to effect payment towards that portion of the building constructed by him which is 1034.07 square meters, and for the area completed by the 3rd respondent, being 4713.98 square meters, Cess has to be realised from him.