Court No. - 32
Case :- WRIT - C No. - 17090 of 2021 Petitioner :- M/S Capital Infratechomes Private Limited Respondent :- State Of U.P. And 2 Others Counsel for Petitioner :- Chandra Bhan Gupta Counsel for Respondent :- C.S.C.
Hon'ble Rohit Ranjan Agarwal,J.
Heard Sri Chandra Bhan Gupta, learned counsel for the petitioner and learned Standing Counsel for respondents State.
This writ petition has been filed assailing the order dated 29.01.2021 passed by respondent no. 3 under the provisions of U.P. Building and other Constructions Workers Welfare Cess Act 1996, levying a cess of Rs.2,45,26,547/-.
It is contended by learned counsel for the petitioner that Petitioner-Company is constructing 11 towers and the construction is not complete and till March, 2020, petitioner had already deposited an amount of Rs.5,96,207/- as per the completion of towers. He further contended that the order impugned takes note of the fact that notice was issued on 25.08.2020 and 10.12.2020 which has not been received by petitioner and the order is an ex-parte order. In Para 24 of the writ petition, it has been categorically averred that no finding has been recorded in regard to service of any notice. Further, it is submitted that petitioner is not being permitted to inspect the file and thus the petitioner could not take steps for filing the statutory appeal as envisaged under U.P.
Building and other Constructions Workers Welfare Cess Rule 1998.
Opposing the writ petition, Sri S.P. Singh, learned Standing Counsel submitted that petitioner has an alternative remedy under Rule 14 and this writ petition is not maintainable. He further contended that the order is not an ex-parte order as notice was twice sent to petitioner but he had not turned up along with the documents as required in the notice, as such, the authority proceeded to impose the cess on the basis of the report of spot inspection.
Having heard learned counsel for the parties and perusal of material on record, respondent no. 3, Deputy Labour Commissioner is directed to permit the petitioner to inspect the file and relevant documents in relation to the proceedings of assessment of cess within 15 days from today. The petitioner shall thereafter have 15 days' further time for filing the statutory appeal if advised. In case the appeal is filed the appellate authority shall decide the same within next two months, strictly in accordance with law.
Writ petition stands disposed of.
Order Date :- 28.7.2021 V.S.Singh