2020 (2) TMI 1750

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....For the Petitioner :- Kartikey Dubey, Mahima Pahwa, Meha Rashmi. For the Respondent :- Puneet Chandra, Vinay Shanker. ORDER 1. Heard Shri Prashant Chandra learned Senior Advocate assisted by Ms. Meha Rashmi, Advocate appearing for the petitioner and Shri Puneet Chandra, learned counsel appearing for the respondents. 2. By this writ petition, a challenge is made to the letter dated 2.9.....

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....ion has been made by the side opposite referring to the nature of the contract. During the course of the argument, the other provisions relevant to the issue were also brought to the notice of the court. It is the Building and Other Construction Workers' Welfare Cess Act, 1996 (For short 'Cess Act of 1996') and the Rules framed thereunder. 6. Learned counsel for the petitioner submi....

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.... the prayer made by learned counsel for the petitioner but he could not show an order for levy and assessment under the Cess Act of 1996. The letters under challenge make a reference of the Audit note of C.A.G only and pursuant to which the recovery is sought. 9. We have considered the rival submissions and find that without taking steps, as given under the Cess Act of 1996, recovery of the amo....

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.... with the liberty to proceed in the matter under the Cess Act of 1996 and the Rules framed thereunder if the Act of 1996 is applicable on first contract. 13. In case of any exercise for levy and assessment of the Cess, the petitioner would be at liberty to contest it in reference to the arguments raised herein. The levy and assessment would obviously be done by the authority under the Cess Act ....