GENUS POWER INFRASTRUCTURES LTD Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Instant writ petition has been filed under Article 226 of the Constitution of India for issuance of an order/direction in the nature of mandamus directing the respondent to refund the deductions of Labour Cess of supply of materials under Building and Other Construction Workers' Welfare Cess Act, 1996, made by respondent no.4 and to refrain from further deduction of such labour cess.

(2.) Petitioner was awarded contract for supply, installation, operation and FMS of AMI System (Advanced Metering Infrastructure or 'Smart Meters') in electric supply circle of Ranchi. In pursuant to the contract, the work was executed and the bills for supply of materials and for installation service, were separately raised.

(3.) The main grievance of the petitioner is that at the time of making payment for the bills, the labour cess @ 1% of the gross bill amount was levied on the bills issued for installation service and also for supply of materials.