ALFA INFRAPROP PVT LTD THROUGH SANJAY KUMAR SHAH Vs. CESS ASSESSMENT AUTHORITY AND DEPUTY COMMISSIONER OF LABOUR

JUDGEMENT

(1.) The petitioner before this Court a company registered under the Companies Act is aggrieved by the order dated 19.2.2016 passed by appellate authority, i.e. Additional Labour Commissioner, Indore as well as by order dated 16.10.2014 passed by respondent No.1 Cess Assessment Authority & Deputy Labour Commissioner, Indore.

(2.) The facts of the case reveal that the petitioner company is duly incorporated and registered under the provisions of Companies Act, 1956 and has established a Solar Power Generation Unit at village Kanheri-Bhatyari, Tehsil Kukshi, District Dhar. The solar power generation project established by the petitioner is a Green Project encouraged by the Government of India as also by the Government of M.P. The State Government permitted the petitioner to establish as a Green Project in terms of Policy for Implementation of Solar Power Based Projects in M.P., 2012.

(3.) The petitioner's contention is that respondent No.1 Cess Assessment Authority has initiated the proceedings against the petitioner for levy of cess and the petitioner protested against the proceedings on the ground that various incentives were promised to the petitioner company for establishing the unit. However, nothing was done and the final order was passed on 16.10.2014 directing levy of cess to the tune of Rs.1,26,78,350/-. The petitioner company has thereafter preferred an appeal and the same has also been dismissed. The petitioner's contention is that the cess has been levied on the entire project cost.