Rajasthan High Court - Jodhpur
Tata Projects Limited vs State Of Rajasthan on 23 May, 2022
Bench: Vijay Bishnoi
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
S.B. Civil Writ Petition No. 15468/2021
1. Tata Projects Limited, Having Office At Its Registered
Office At Mithona Towers - 1, 1-7-80 To 87,
Prendeerghast Road, Secunderabad-500003, Telangana
And Having One Of Its Regional Office At 2Nd Floor, One
Boulevard, Transocean House, Hiranandani Business Park,
Lake Boulevard Road, Powai, Mumbai - 400076 Through
Its Authorised Signatory (Presently Working As Assistant
General Manager - Legal), Mr. Rajendra Kumar Mahajan.
2. Mr. Rajendra Kumar Mahajan S/o Mr. Madhukar Yashwant
Mahajan, Aged About 47 Years, Presently Working As
Assistant General Manager Legal, Tata Projects Limited.
----Petitioners
Versus
1. State Of Rajasthan, Through Secretary, Department Of
Labour, Government Of Rajasthan, Secretariat, Jaipur
(Raj.).
2. Hpcl Rajasthan Refinery Limited (Hrrl), Tel Bhavan,
Sahkar Marg, Lal Kothi, Vistar Jyoti Nagar, Jaipur,
Rajasthan 302005
3. Additional Labour Commissioner (Bocw), Shram Bhawan,
Shanti Nagar, Khatipura Road Hasanpura, Jaipur - 302006
4. Assistant Labour Commissioner (Central), Ministry Of
Labour And Employment, Office Of Assistant Labour
Commissioner (Central) Situated At Qtr. No. Type Iv/18,
Aafri Residential Complex,, Dauji Ki Hotel, Near Aiims
Hospital, Jodhpur, Rajasthan (342005).
5. Assistant Labour Commissioner, Barmer, Labour
Department, Balotra.
----Respondents
For Petitioner(s) : Mr. Muktesh Maheshwari
For Respondent(s) :
HON'BLE MR. JUSTICE VIJAY BISHNOI
Judgment / Order
(2 of 3) [CW-15468/2021]
23/05/2022
Learned counsel for the petitioners has submitted that as per
the Building and Other Construction Workers' (Regulation of
Employment and Conditions of Service) Act, 1996 (hereinafter to
be referred as 'the Act of 1996) and the Building & Other
Construction Workers' Welfare Cess Act, 1996 (hereinafter to be
referred as 'the Cess Act of 1996), in respects of building and
other construction workers, the activities which do not involved in
construction work are not to amenable cess under the above
referred act.
Learned counsel for the petitioners has submitted that
recently the Hon'ble Supreme Court in U.P. Power Transmission
Corporation Ltd. & Anr. Vs. CG Power & Industrial Solution
Ltd. & Anr. reported in (2021) 6 SCC 15 has clearly held that
other activities such as installation and/or erection of pipelines,
equipments for generation or transmission or distribution of power,
electric wires, transmission toward, etc. which do not involved
construction work are not amenable to cess under the Act of 1996
and the Cess Act of 1996.
It is also submitted that the Assistant Labour Comissioner,
Balotra, District Barmer vide letter dated 27.07.2021, written to
the HPCL Rajasthan Refinery Ltd., has clarified this position and
proposed to reassess the amount of cess.
Learned counsel for the petitioners has, therefore, submitted
that the petitioners may be allowed to file representation before
the respondents authorities to reassess the amount of cess lavying
in view of the decision rendered by the Hon'ble Supreme Court in
case of U.P. Power Transmission Corporation Ltd. (supra).
(3 of 3) [CW-15468/2021]
In view of the above, this writ petition is disposed of.
However, the petitioners are at liberty to file appropriate
representation before the concerned authority for reassess the
cess amount under the Cess Act of 1996 in the light of the
decision rendered by the Hon'ble Supreme Court of India rendered
in case of U.P. Power Transmission Corporation Ltd. (supra)
within a period of two weeks from today.
It is expected that, if any such representation is filed by the
petitioners within a period of two weeks from today, it is expected
that the concerned authority shall consider and decide the same
by passing a fresh and speaking order in the light of the decision
rendered by the Hon'ble Supreme Court in case of U.P. Power
Transmission Corporation Ltd. (supra) strictly in accordance
with law within a period of six weeks thereafter.
(VIJAY BISHNOI),J
2-mohit/-
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