Cess Act has to be kept
in mind when two enactments - the Factories Act on the one
hand and BOCW Act /Welfare Cess Act ... their behalf that the levy and recovery of cess is not
in accordance with BOCW Cess Act .
8. In this regard, reference may be made
Cess Act has to be kept in mind when
two enactments - the Factories Act on the one hand and BOCW
Act /Welfare Cess Act ... their behalf that the levy and recovery of cess is not in
accordance with BOCW Cess Act .
8. In this regard, reference may be made
Cess Rules. The said Rule
authorises deduction of the cess payable which obviously means cess
leviable under Section 3 of the BOCW Cess Act. Further ... collecting cess from the applicant has deposited
the cess amount before the State cess authorities. SECL is only the
collecting agent of the cess
Cess Rules. The said Rule
authorises deduction of the cess payable which obviously means cess
leviable under Section 3 of the BOCW Cess Act. Further ... collecting cess from the applicant has deposited
the cess amount before the State cess authorities. SECL is only the
collecting agent of the cess
Cess Rules. The said Rule
authorises deduction of the cess payable which obviously means cess
leviable under Section 3 of the BOCW Cess Act. Further ... collecting cess from the applicant has deposited
the cess amount before the State cess authorities. SECL is only the
collecting agent of the cess
Cess Rules. The said Rule
authorises deduction of the cess payable which obviously means cess
leviable under Section 3 of the BOCW Cess Act. Further ... collecting cess from the applicant has deposited
the cess amount before the State cess authorities. SECL is only the
collecting agent of the cess
suffice and
rescue them from their liability to pay cess under the
Welfare Cess Act. This is, in nutshell, the subject matter
of all these ... projects
will neither get the benefit of the Factories Act nor of
BOCW Act /Welfare Cess Act. That could not have been
the intention
State has no authority to recover cess under the Building and
Other Construction Welfare Cess Act, 1996 (for short, "the
BOCW Act ") from ... reason. The demand of
cess in the given facts cannot amount to
retrospective application of the Cess Act .
Hence the appeals must fail
State has no authority to recover cess under the Building and
Other Construction Welfare Cess Act, 1996 (for short, "the
BOCW Act ") from ... reason. The demand of
cess in the given facts cannot amount to
retrospective application of the Cess Act .
Hence the appeals must fail
Shree Balaji Enterprises vs State Of Chhattisgarh on 27 March, 2026
Author: Ramesh Sinha
Bench
