https://www.taxtmi.com/caselaws?id=283553 The cess regime under the Building and Other Construction Workers' Welfare Cess Act and Rules operated from the commencement dates fixed in the statutes, and liability did not await local welfare-board implementation; cess was therefore deductible from relevant bills once the levy came into force. The statutory definition of "employer" extended to construction carried on by or through contractors, so liability was not confined to the project owner. An arbitral award resting on the mistaken premise that the cess regime became operative only later was contrary to the governing law and exposed to interference under Section 34 of the Arbitration and Conciliation Act, 1996. The awards and affirming orders were set aside. en-us Fri, 26 Aug 2011 00:00:00 +0530 Sat, 28 Sep 2019 14:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283553 The cess regime under the Building and Other Construction Workers' Welfare Cess Act and Rules operated from the commencement dates fixed in the statutes, and liability did not await local welfare-board implementation; cess was therefore deductible from relevant bills once the levy came into force. The statutory definition of "employer" extended to construction carried on by or through contractors, so liability was not confined to the project owner. An arbitral award resting on the mistaken premise that the cess regime became operative only later was contrary to the governing law and exposed to interference under Section 34 of the Arbitration and Conciliation Act, 1996. The awards and affirming orders were set aside. Case-Laws Indian Laws Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283553