JALANDHAR AMRITSAR TOLLWAYS LTD Vs. STATE OF PUNJAB

JUDGEMENT

(1.) This petition seeks quashing of notice dated 2.3.2010, Annexure P-3, issued by the Cess Collector under the provisions of the Building and Other Construction Works (Employment Terms and Service Conditions) Act, 1996 (for short, the BOCW Act), requiring the petitioner to comply with the provisions of the BOCW Act and Building and other Construction Works Welfare Cess Act, 1996 (for short, the Cess Act), requiring payment of 1% cess.

(2.) Case of the petitioner is that it executed work belonging to National Highways Authority of India (NHAI) in pursuance of agreement dated 30.11.2005. Since under the CWP No.15972 of 2010 agreement, there was no provision for labour cess of 1% in the work estimates prepared by the NHAI, liability to pay cess could not be fastened on the petitioner. Reliance has been placed on order of learned Single Judge of the High Court of Andhra Pradesh dated 22.10.2009 in Writ Petition No.11269 of 2009 and dated 9.3.2010 in Writ Petition No.5246 of 2010.

(3.) We are unable to accept the submission. It is undisputed that under Section 3 of the Cess Act, liability to pay cess is on the employer, as defined under Section 2(i) of the BOCW Act, which means owner and includes the contractor.