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9.1 He submitted that Act No.27 was introduced to regulate the employment and conditions of service of building and other construction workers and to provide for safety, health and welfare measures of the workers. It was introduced with the object of protecting 8.5 million workers in the country who are engaged in building and other construction works. All building and other construction workers are one of the most vulnerable segments of the unorganized labour in India. The building and other construction works are characterized by their inherent risk to the life and limb of the workers. The construction work is also characterized by its casual nature, temporary relationship between employer and employee, uncertain working hours, lack of basic amenities and inadequacy of welfare facilities. In view thereof, Act No.27 was enacted to extend the protection to this class of workers and if workers of the contractors, in this batch of appeals, are excluded from the purview of Act Nos.27 and 28, the very object of the Acts will be frustrated.

(2) Although the provisions of certain Central Acts are applicable to the building and other construction workers yet a need has been felt for a comprehensive Central Legislation for regulating their safety, health, welfare and other conditions of service.

20.1 The Supreme Court in Dewan Chand Builders and Contractors v. Union of India and Others( ) considered the scheme of Act No.27 and the Rules framed thereunder and in paragraphs 10, 11 and 17 observed thus:

10. It is thus clear from the scheme of the BOCW Act that its sole aim is the welfare of building and construction workers, directly relatable to their constitutionally recognised right to live with basic human dignity, enshrined in Article 21 of the Constitution of India. It envisages a network of authorities at the Central and State levels to ensure that the benefit of the legislation is made available to every building and construction worker, by constituting Welfare Boards and clothing them with sufficient powers to ensure enforcement of the primary purpose of the BOCW Act. The means of generating revenues for making effective the welfare provisions of the BOCW Act is through the Cess Act, which is questioned in these appeals as unconstitutional.
11. The Statement of Objects and Reasons to the BOCW Act explained that it had been considered necessary to levy a cess on the cost of construction incurred by the employers on the building and other construction works for ensuring sufficient funds for the Welfare Boards to undertake the social security schemes and welfare measures.

Simultaneously with the enactment of the BOCW Act, Parliament enacted the Cess Act. The Statement of Objects and Reasons to the Cess Act noted that the intention was to provide for the levy and collection of a cess on the cost of construction incurred by the employers for augmenting the resources of the Building and Other Construction Workers Welfare Boards constituted by the State Governments under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Ordinance, 1995.

21. Act No.28, as preamble recites, provides for levy and collection of a cess on the cost of construction incurred by employers with a view to augmenting the resources of the building and other construction workers. It was introduced with a view to provide for levy and collection of a cess on the cost of construction incurred by the employers for augmenting the resources of the building and other construction workers welfare Boards constituted under Act No.27. Section 3 of Act No.28 provides for levy and collection of a cess for the purpose of Act No.27 from every employer. The words and expressions used in Act No.28, which are not defined therein and defined in Act No.27 shall have the same meaning respectively assigned to them in that Act. The word employer is defined in Act No.27 in relation to an establishment, which means the owner thereof and for our purpose includes, in relation to a building or other construction work carried on by or through a contractor or by the employment of building workers supplied by a contractor. Act No.28 casts burden to pay a cess not exceeding 2% but not less than 1% of the cost of the construction incurred by an employer as contemplated by Section 3 of this Act. Contractors, in the present case, thus are employers as defined by clause (iii) of sub-section