Amcor Flexibles India Pvt. Ltd vs State Of Uttarakhand & Ors
2026 Latest Caselaw 1906 UK

Uttarakhand High Court

Amcor Flexibles India Pvt. Ltd vs State Of Uttarakhand & Ors on 13 March, 2026

                      Office Notes,
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         Date                                            COURT'S OR JUDGES'S ORDERS
No                   directions and
                   Registrar's order
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      13.03.2026                        WPMB No. 158 of 2026

                                        Amcor Flexibles India Pvt. Ltd.              ----        petitioner
                                                                           Vs
                                        State of Uttarakhand & ors                   ----        respondents
                                        Hon'ble Manoj Kumar Gupta, C.J.

Hon'ble Subhash Upadhyay, J.

1. Mr. D.S. Patni, learned Senior Counsel assisted by Mr. Dharmendra Barthwal, Mr. Gaurav Kandpal and Mr. Varun Agarwal, learned counsels for the petitioner.

2. Ms. Puja Banga, learned Brief Holder for the State through video conferencing.

3. Mr. H.M. Bhatia and Mr. Rahul Consul, learned counsels for respondent No. 3.

4. The submissions made by learned counsel for the petitioner are as follows :

a) The impugned demand of construction workers welfare cess relates to an activity carried out in the year 2007-08 before the petitioner purchased the establishment.

b) The provisions of the Act 1996 would not apply to a running unit where manufacturing has started as thereafter the provisions of the Factories Act, 1948 would apply. The submission is based on the definition of Building or Other Construction Worker under Section 2(d) of the Building and Other Construction Workers (Regulation of Employment and condition of Service) Act, 1996 read with Section 2(d) of the Building and Other Construction Workers Welfare Cess Act, 1996.

       c)      In    similar     facts      and    circumstances
       WPMS         No.    578         of     2026    has     been
       entertained        by     a    learned      Single    Judge

yesterday and an interim order has also been granted upon deposit of certain amount.

5. The submission that in identical facts and circumstances a writ petition has been entertained by a Single Judge is not disputed by learned counsel for the respondents.

6. Having regard to the same let the instant matter be connected with WPMS No. 578 of 2026, and be listed along with it.

7. Meanwhile, there shall be stay of the effect and operation of the demand notice dated 08.08.2025, issued by the Deputy Labour Commissioner, Haridwar Region; and Assessment Order dated 06.12.2025, issued by respondent Nos. 5 and 6, subject to deposit of 50% of the principal amount assessed against the petitioner within four weeks.

(Subhash Upadhyay, J.) (Manoj Kumar Gupta, C.J.) 13.03.2026 13.03.2026 Negi