ACC LIMITED Vs. STATE OF JHARKHAND AND ORS.

JUDGEMENT

(1.) Aggrieved by show cause notice dated 19.11.2014, the petitioner -ACC Ltd. has approached this Court. Initially, the said notice was not under challenge however the petitioner subsequently filed I.A. No. 3627/2015 and impugned notice dated 19.11.2014. The learned counsel for the petitioner referring to reply dated 10.12.2014 and the order passed by the Inspector of Factories, Dhanbad, submits that the petitioner by virtue of the exclusion clause in Sec. 2(d) of the Building and Other Construction Workers' Welfare Cess (Regulation of Employment and Conditions of Service) Act, 1996 is not liable to pay cess under the Act. The learned counsel relied on the order passed by the Hon'ble Madhya Pradesh High Court in W.P. No. 10209/2012 and order dated 4.10.2010 passed by the Hon'ble Supreme Court in Sterlite Energy Ltd. vs. State of Orissa & Ors. [S.L.P. (Civil) No. 27411/2010] to fortify his contention that notice dated 19.11.2014 issued by the Assistant Labour Commissioner, Dhanbad is without -jurisdiction and thus, liable to be quashed.

(2.) The learned counsel for the respondent -State of Jharkhand raises a preliminary objection as to the maintainability of the writ petition. Referring to the stand taken in the counter affidavit, it has been submitted that the petitioner's Unit has yet to be inspected by respondent No. 2.

(3.) The petitioner, a Public Limited Company has its registered office at Mumbai and it owns a factory at Sindri which is commonly known as Sindri Cement Works. The petitioner for erecting the factory applied for approval of map under Sec. 6 of the Factories Act, 1948. The Inspector of the factories inspected the premises and submitted a report and, finally, the Chief Inspector of Factories granted approval. The petitioner asserts that production in its factory at Sindri commenced in the year 1997 and the license of the factory has been renewed every year by the competent authority.