Andhra Pradesh High Court - Amravati
Shapoorji Pallonji And Co. Pvt. Ltd vs The Union Of India And Others on 5 February, 2026
Author: K Sreenivasa Reddy
Bench: K Sreenivasa Reddy
APHC010311452021
IN THE HIGH COURT OF ANDHRA
PRADESH
[3327]
AT AMARAVATI
(Special Original Jurisdiction)
THURSDAY, THE FIFTH DAY OF FEBRUARY
TWO THOUSAND AND TWENTY SIX
PRESENT
THE HONOURABLE SRI JUSTICE K SREENIVASA REDDY
WRIT PETITION NO.19314 OF 2021
Between:
Shapoorji Pallonji and Co. Pvt. Ltd. ...PETITIONER
AND
The Union of India and others ...RESPONDENTS
Counsel for the Petitioner:
1. PRANAY SOHINI
Counsel for the Respondents:
1. M UMA DEVI (CENTRAL GOVT COUNSEL)
2. GP FOR LABOUR
3. V SUBRAHMANYAM
The Court made the following ORDER:
The present Writ Petition has been filed seeking the
following reliefs.
"A) To issue Writ of Mandamus or any other
appropriate Writ, Order or direction by holding that
the act of deducting/withholding any amount on
account of the BOCW Cess by respondent No.4 is
SRK, J
2 W.P.No.19314 of 2021
illegal and arbitrary in view of the provisions of the
BOCW Act and the BOCWW Cess Act;
B) To issue a Writ of Certiorari or any other
appropriate Writ, Order or direction by quashing
and setting aside the impugned Circular dated
22.09.2016; and
C) To direct the respondents to release the
withheld payments along with applicable interest;
D) for costs of this petition;
E) for such further and other reliefs as the
nature and circumstances of the case may
require."
2. Today, when the matter came up for hearing, it is submitted
by the learned counsel for the petitioner, and acceded to, by the
learned counsel appearing on behalf of respondents, that the
subject matter of this Writ Petition is squarely covered by the
common order passed by this Court in Writ Petition No.13555 of
2022 and batch, dated 23.08.2024, wherein this Court held thus.
"18. In view of my foregoing discussion, the
action of respondents No.1 to 3 in issuing the
impugned letter/email dated 09.12.2021 is
declared as illegal, arbitrary, unconstitutional
without any jurisdiction dehors the provisions of
Cess Act and BOCW Act.
19. In the result, writ petition is allowed with
the following directions:
SRK, J
3 W.P.No.19314 of 2021
a. The action of respondents No.1 to 3 in
issuing the impugned letter/email dated
09.12.2021 is declared as illegal, arbitrary,
unconstitutional without any jurisdiction dehors the
provisions of Ces Act and BOCW Act.
b. Letter/email dated 19.12.2021 issued by
the respondent is hereby quashed.
c. The respondent - RINL is directed to
communicate the Commissioner of labour, Andhra
Pradesh Building and other Construction Workers
Welfare Board, regarding refund of labour cess
deducted against the petitioner's bills for supply of
materials and other consultancy charges by
keeping the amount which is liable to pay cess in
respect of 3rd Contract of building constructions
works, within two weeks from the date of
receipt/production of copy of this order.
d. The Commissioner of Labour, Andhra
Pradesh Building and other Construction Workers
Welfare Board is directed to refund the amount of
labour cess which has been deducted from the
petitioner's bill for supply of materials and
consultancy charges through the respondent -
RINL within two months from the date of receipt of
the communication from the respondent - RINL.
e. The petitioner is at liberty to move before
the appropriate authority claiming interest on the
deducted amount, if any."
SRK, J
4 W.P.No.19314 of 2021
3. Hence, following the said order passed by this Court in Writ
Petition No.13555 of 2022 and batch, dated 23.08.2024 and for
the reasons mentioned therein, this Writ Petition is allowed on the
same and similar terms. There shall be no order as to costs.
As a sequel thereto, the miscellaneous applications, if any,
pending in this Writ Petition shall stand closed.
________________________
K. SREENIVASA REDDY, J.
Date:05.02.2026 Nsr SRK, J 5 W.P.No.19314 of 2021 HON'BLE SRI JUSTICE K. SREENIVASA REDDY Writ Petition No.19314 of 2021 Date:05.02.2026 Nsr