Abhijeet Hazaribagh Toll Road Limited vs Road Transport And Highways on 10 April, 2014
Building
3
and Other Construction Workers‟ Welfare Cess Act, 1996
(BOCWW Cess Act), enacted by the Parliament being beyond
the legislative competence of the Parliament ... Building and Other
Construction Workers‟ Welfare Cess Rules, 1998 (BOCWW
Cess Rules), is ultra vires the parent Act and Article 246 of the
Constitution