Date: 25.04.2014 Between :
M/s. K.P.C.Projects Limited, rep.by its Executive Director, K.Susheel Kumar, S/o.K.C.Pullaiah, Aged about 39 years, D.No.1-2-339/1, Street No.6, Gagan Mahal, Hyderabad.
… Petitioner and The Rastriya Ispat Nigam Limited (Visakhapatnam Steel Plant), rep.by its Assistant General Manager, Project Contract Project Division, Visakhapatnam Steel Plant, Visakhapatnam and others.
… Respondents The Court made the following:
ORDER:
This writ petition is filed challenging the order of the respondents 4 to 6 to collect 1% of the contract value as cess under the Building and Other Constructions Workers’ (Welfare Cess) Act, 1996 in relation to the workers engaged by the petitioner as per the contract entered into by the petitioner with the Rastriya Ispat Nigam Limited (1st respondent).
2. When the matter is taken up for hearing, counsels appearing for the parties have agreed that the subject matter of this writ petition is covered by the decision of this Court rendered in W.P.No.9111 of 2010 and batch, dated 28.11.2013. In the said judgment, this Court held as under:
“ 40. Applying the above principles and on a plain reading of definition in Section 2 (d) of Act 27 of 1996, that in clear and unambiguous terms excludes application of Act no.27 of 1996 to workers involved in “Building or other construction works” in a factory governed by Act, 1948, third respondent being a factory governed by Factories Act, 1948 and petitioners engaged workers to undertake obligations under the agreements entered with the third respondent for expansion of the factory, the said workers are excluded from the purview of Act 27 of 1996 and therefore no levy can be imposed on petitioners as per provisions of Act 28 of 1996.
41. On an interactive analysis of various provisions of the Act, 1948 and Acts 27 and 28 of 1996, impugned orders of the respondents 1 and 2 in directing the petitioners to pay 1% of the contractual amount as cess under Acts 27 and 28 of 1996 are without jurisdiction and competence and are therefore liable to be set aside and the same are hereby set aside.”
2. Following the said decision, this writ petition is also allowed. No costs.
Miscellaneous petitions pending, if any, in this writ petition shall stand closed.
JUSTICE P. NAVEEN RAO Date: 25.04.2014 kkm Oval:
HON’BLE SRI JUSTICE P.NAVEEN RAO Writ Petition No.27979 OF 2013 Date: 25-04-2014 kkm