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Rajasthan High Court · body

2017 DIGILAW 2328 (RAJ)

World Trade Park Ltd. v. UOI

2017-11-01

AJAY RASTOGI, DEEPAK MAHESHWARI

body2017
ORDER : 1. By way of instant writ petition, the petitioner has challenged the validity of Rule 14(2)(b) of the Building And Other Construction Worker's Welfare Cess Rules 1998 (hereinafter referred to as ‘the Rules 1998’) and the submission of counsel is that it is exceeding its jurisdiction conferred u/Sec.11 of the Building and Other Construction Workers (Regulation of Employment and Conditions of Services) Act, 1996 (hereinafter referred to as ‘the Act 1996’). 2. Counsel further submits that the order which has been passed by the Felicitation Officer & Divisional Joint Labour Commissioner, Jaipur dt.25.04.2017 is indeed appealable u/Sec.11 of the Act 1996 but the Rule Making Authority while framing Rules, 1998 has inserted onerous condition of depositing the total component of cess and penalty in case of filing of the statutory appeal u/Sec.11 of the Act of 1996. 3. Counsel submits that in the instant case although there is no penalty imposed but the component which has been assessed under the order impugned dt.25.04.2017 amounting to Rs. 1,64,73,881/- if called upon to be deposited by the petitioner, which he unable to deposit in terms of cess vide order impugned dt. 25.04.2017 in consequence thereof, the right of appeal which has been conferred to him under the statute by this method has been taken away. 4. Counsel further brought to our notice that under the various Acts, like Customs Act, 1962 & Central Excise Act, 1944 where there are provisions of appeal, the assessee can file the same with a pre-deposit of 10% amount and that appears to be reasonable and in the given facts & circumstances to deposit total amount of cess assessed by the authority at the stage of filing appeal, certainly deprived the assessee of availing statutory remedy of appeal provided him under the statute. 5. Issue notice to the respondents, returnable after six weeks. In the meanwhile, if the petitioner deposit a sum of Rs. 25 lakhs with the Appellate Authority, the appeal preferred be entertained and may be examined on merits provided the petitioner comply with all other pre-conditions of Rule 14 & the money deposited shall remain subject to outcome of the writ petition.