deduction of labour cess as per the Rules, 1998 wherein
it opined that the Cess Act, 1996 provides for levy of cess on the cost ... cess in respect of the first, second and fourth
contracts.
53. Cess under the Cess Act read with the BOCW Act
is leviable in respect
recovered from the
contractor. The Cess Act and the Cess Rules ensure that the cess
is collected at source from the bills of the contractors ... liable to cess
in respect of the first, second and fourth contracts.
53. Cess under the Cess Act read with the BOCW Act is leviable
liable to cess in respect of the first, second and
fourth contracts.
53. Cess under the Cess Act read with BOCW Act is leviable ... cess under the Cess Act . Accordingly no
intimation or information was given or any return filed with the
assessing officer under the Cess
sought to be achieved by
6
the enactment of BOCW Act and Welfare
Cess Act. As pointed out above, if the
construction of this provision ... neither get the benefit of the Factories Act
nor of BOCW Act /Welfare Cess Act. That
could not have been the intention of the
Legislature
sought to be achieved by
6
the enactment of BOCW Act and Welfare
Cess Act. As pointed out above, if the
construction of this provision ... neither get the benefit of the Factories Act
nor of BOCW Act /Welfare Cess Act. That
could not have been the intention of the
Legislature
which is
sought to be achieved by the enactment of BOCW
Act and Welfare Cess Act. As pointed out above, if
the construction of this ... neither get the benefit of the Factories Act nor of
BOCW Act /Welfare Cess Act. That could not have
been the intention of the Legislature
present petition claims of its non-
liability/eligibility to pay cess under BOCW Act .
4. Heard Sri J.Prabhakar, learned Senior Counsel appearing on
behalf ... applicable; and that no
demand for cess under the BOCW Act can be made on the petitioner.
6. I have noted the contentions advanced
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
been paid as cess under the Act of 1996.
However, learned authority vide impugned order has calculated the cess amount
taking into account the entire ... held that the cess under the Cess Act read with BOCW is leviable
in respect of building and other construction works. The condition precedent
labour cess was on the claimant
being the contractor as per the provisions of the Building
and Other Construction Workers Act (BOCW Act for short
