VOLTAS LIMITED, MUMBAI Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Sri C.R.Sridharan, learned Senior Counsel representing Sri G.V.S.Ganesh, learned counsel for the petitioner on record, and Sri N.Harinath, learned Assistant Solicitor General of India, apart from perusing the entire material available on record.

(2.) In the present Writ Petition, challenge is to the notice bearing No.42/20/08-LEO/VSP, dtd. 22/7/2008, issued by the Labour Enforcement Officer (Central) Maharanipeta, Visakhapatnam-second respondent herein.

(3.) By way of the said notice, second respondent herein requested the petitioner herein to deposit the cess @ 1% of the Work Order value as per Sec. 3 of the Building and Other Construction Workers' Welfare Cess Act, 1996 (for brevity, 'the Cess Act') and the Central Rules, 1998.