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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.
Kerala High Court Cites 5 - Cited by 1 - S Jagan - Full Document

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).
Supreme Court of India Cites 29 - Cited by 51 - D K Jain - Full Document
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