Andhra Pradesh High Court - Amravati
Snj Distillers Private Limited vs The State Of Andhra Pradesh on 11 November, 2024
Author: B Krishna Mohan
Bench: B Krishna Mohan
APHC010471982024
IN THE HIGH COURT OF ANDHRA PRADESH
AT AMARAVATI [3233]
(Special Original Jurisdiction)
MONDAY, THE ELEVENTH DAY OF NOVEMBER
TWO THOUSAND AND TWENTY FOUR
PRESENT
THE HONOURABLE SRI JUSTICE B KRISHNA MOHAN
WRIT PETITION NO: 24406/2024
Between:
SNJ Distillers Private Limited ...PETITIONER
AND
The State Of Andhra Pradesh and Others ...RESPONDENT(S)
Counsel for the Petitioner:
1. J U M V PRASAD Counsel for the Respondent(S):
1. GP FOR LABOUR The Court made the following ORDER:
Heard the learned counsel for the petitioner and the learned Assistant Government Pleader for the respondents.
2. This writ petition is filed questioning the proceedings of the 2nd respondent vide Procs.No.C/896/2017, dated 13.02.2024 in passing the Assessment Order due to the non-payment of Cess within a specified time and the non submission of Returns in Form Form-1 1 and notice issued under Section 4(2) of Cess Act for not complying with the provisions of BOCW Act. 2
3. The learned counsel for the petitioners submits that the management has received the notices and paid Rs.26,41,000/- as per the records available but the same was not taken into consideration and once again the petitioner was directed to pay the balance amount of Labour Cess Rs.74,27,290/- within 30 days from the receipt of the notice issued by the 2nd respondent. The 2nd respondent passed the impugned Assessment Order under the provisions of the Building and Other Construction Workers (Regulation of Employment and conditions of service) Act, 1996. In consequence of the impugned Assessment Order dated 13.02.2024, a show cause notice dated 05.09.2024 was also issued to the petitioner.
4. On the other hand, the learned Assistant Government Pleader appearing for the respondents submits that against the Assessment Order of the 2nd respondent dated 13.02.2024, there is a statutory appeal but the same is not availed by the petitioner and straightaway filed this writ petition assailing the said Assessment Order of the 2nd respondent.
5. In view of the above said facts and circumstances, as there is an effective and efficacious remedy of appeal available to the petitioner, it does not warrant any interference by this Court against the impugned Assessment Order. The petitioner is directed to prefer an appeal before the appellate authority against the Assessment Order of the 2nd respondent dated 13.02.2024 including the consequential show cause notice dated 05.09.2024 within a period of four (04) weeks from the date of receipt of this order. On preferring such appeal, the appellate authority shall consider the same strictly 3 in accordance with law. Till the date of filing of appeal within the above said stipulated time, there shall not be any coercive action against the petitioner by the 2nd respondent. The petitioner being the appellant can seek appropriate interim relief in the above said appeal. The above said relief granted shall be strictly construed only till the filing of the appeal within the above said stipulated time. Later, appropriate orders can be passed by the appellate authority on the application made by the petitioner/appellant on its own merits.
6. Accordingly, this Writ Petition is disposed of. There shall be no order as to costs.
As a sequel, Miscellaneous Petitions pending, if any, shall stand closed.
__________________________ JUSTICE B KRISHNA MOHAN 11.11.2024 PND