SEEMA CONSTRUCTIONS COMPANY Vs. STATE OF UP

JUDGEMENT

(1.) By the Court.-Heard Sri Pankaj Srivastava, learned counsel for the petitioner. Learned standing counsel appears for respondents.

(2.) By this writ petition, the petitioner, a Government contractor, is challenging the Cess imposed under the Building and Other Construction Workers' Welfare Cess Act, 1996, notified in the State of U.P. w.e.f. 26.3.2010.

(3.) Learned counsel for the petitioner submits that under the contract with Public Works Department, he is paying minimums wages to his workers. The workers working with the petitioners are not registered as the beneficiary of the fund and thus he is not required to pay the Cess under the Act.