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1 - 8 of 8 (0.20 seconds)The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996
Section 3 in The Building And Other Construction Workers 'welfare Cess Act, 1996 [Entire Act]
Suresh Babu vs Assessment Officer on 25 October, 2005
11. In view of the factual position disclosed from the
pleadings, it is seen that the proceedings were finalised in
compliance with the relevant provisions of law and without
infringement of any principles of natural justice. This Court finds
that interference made by the learned Single Judge in the said
circumstance is not liable to be sustained. We also find that the
very same learned Judge had occasion to consider the matter
again, after a few years and it was accordingly, that the verdict
reported in Suresh Babu Vs. Assessment Officer & others
(2013 (2) KHC 169) was passed on 16.1.2013 holding that, if
the 'cess' was not paid, the owner of the building at the time
when notice is issued, would be liable to pay the 'cess' under the
'Cess Act', notwithstanding the fact that the owner had not
constructed the building.
The Building And Other Construction Workers 'welfare Cess Act, 1996
Section 2 in The Census Act, 1948 [Entire Act]
Section 2 in The Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 [Entire Act]
M/S. Dewan Chand Builders & Contractors vs Union Of India & Ors on 18 November, 2011
8. It is to be noted in this context that, both the
aforesaid Acts [the Building and Other Construction Workers
(Regulation of Employment and Conditions of Service) and the
Cess Act] are Central Acts. Validity of the Cess Act had come up
for consideration before the High Court of Delhi, where the
validity was upheld. The said verdict of the High Court of Delhi
W.A.Nos.1802/2009 & 1060/2013
9
was affirmed by the Supreme Court as per the decision in Dewan
Chand Builders & Contractors Vs. Union of India and
others (2012 (1) SCC 101).
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