Cess Fund collected under the
Building and Other Construction Workers Welfare (BOCW) Cess Act, 1996 , through
Direct Benefit Transfer (DBT Mode), as illegal, arbitrary ... Cess Fund collected under the Building and Other Construction Workers
Welfare (BOCW) Cess Act, 1996 through Direct Benefit Transfer (DBT Mode) and also
permit them
Cess Fund collected under the
Building and Other Construction Workers Welfare (BOCW) Cess Act, 41996, through
Direct Benefit Transfer (DBT Mode), as illegal, arbitrary ... Cess Fund collected under the Building and Other Construction Workers
Welfare (BOCW) Cess Aci, 4996 through Direct Benefit Transfer (DBT Mode) and also
permit them
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 ... illegal, arbitrary, unconstitutional
without any jurisdiction dehors the provisions of
Cess Act and BOCW Act.
19. In the result, writ petition is allowed with
petitioner to avail the
remedy of appeal under the BOCW and Cess
Act and Rules, 1996 notwithstanding the
pendency of this writ petition
Cess under the Cess Act read with BOCW Act
is leviable in respect of building and other construction
works. The condition precedent for imposition ... Cess under the
Cess Act . Accordingly no intimation or information
was given or any return filed with the Assessing
Officer under the Cess
therefore, the petitioner is not liable to
pay cess under the BOCW Act 27 of 1996 is not correct. The BOCW ... under BOCW
Act 27 of 1996 and Act 28 of 1996 and therefore, the petitioner need not
collect cess from the payments made
notice issued under Section
4(2) of Cess Act for not complying with the provisions of BOCW Act .
2
3. The learned counsel ... again the petitioner
was directed to pay the balance amount of Labour Cess Rs.74,27,290/- within
30 days from the receipt
liable under Section 8
of the Building and Other Construction Workers Welfare Cess Act. It
was also further contended that the liability for payment ... mind, this submission is of no avail. Section 2(d) of the BOCW Act
dealing with the building or construction work is in three parts
