STEEL AUTHORITY OF INDIA LIMITED Vs. NCC LIMITED

JUDGEMENT

(1.) This mandamus appeal is directed against the judgment and/or order passed by a Learned Single Judge of this Court on 17th December, 2013 at the instance of some of the respondents of the said writ petition.

(2.) The writ petitioner filed the said writ petition challenging the action of the appellants herein in deducting some amount under the Building & Other Construction Workers' Welfare Cess Act, 1996 in relation to the contract entered into between the parties for execution of the construction work. An interim relief was also claimed in the said writ petition for refund of the amount deducted towards Labour Cess from the bills of the petitioner pertaining to contract agreements bearing Nos. PEDD/EXPN-B/STRL-201/006 dated 22nd May, 2008 and PEDD/EXPN-B/STRL-200/065 dated 22nd May, 2008. Such relief was sought for by the writ petitioner in the following set of facts.

(3.) The appellant/company invited tender for structural works, reheating furnaces and rolling mills for expansion of IISCO steel plant at Burnpur. The writ petitioner was declared as a successful tenderer and was awarded the contract. Clause-IX of general conditions of contract provides that the contractors shall bear and pay all taxes, duties, levies and charges assessed on the contractor, sub-contractor or their employees by Municipal, State or Central Government authorities except those specifically provided in the contract. A meeting was held at the pre-bid stage wherein it was agreed that the tenderer shall quote the rates by including all types of taxes, duties, levies, transport, freights, insurance etc., as applicable and as may be made applicable till completion for which no extra payment shall be made on any account whatsoever.