KUNJAVA A N Vs. BUILDING CESS ASSESSMENT OFFICER

JUDGEMENT

(1.) The petitioner constructed a two storied building in 2013. The Building Cess Assessment Officer (the sole respondent), on 24.07.2013, issued Ext.P2 proceedings, under Rule 8(1) of the Building and Other Construction Workers' Welfare Cess Rules, 1998 (the Rules). About five years later, on 06.04.2018, he issued Ext.P3 cess assessment proceedings. The petitioner assails both the Exts.P2 and P3 in this writ petition.

(2.) The petitioner's counsel has contended that, under Sections 5 and 7 of the Building and Other Construction Worker's Welfare Cess Act, 1996 (the Act), read with Rule 4 of the Rules, the authority ought to have assessed the building within 30 days from its completion. According to him, even Ext.P3 demand is beyond three years the permissible residuary limitation period under the Statutes of Limitation.

(3.) Eventually, the petitioner's counsel contends that, though Ext.P3 refers to a pre-assessment notice, the petitioner has never received it. He has, in the alternative, asserts that even the notice was beyond three years. So he contends that despite the petitioner's alternative remedy, this Court can exercise its jurisdiction and adjudicate the mater on merits.