JUDGMENT 1. Pursuant to the order passed by this Court on 8th December, 2022 an additional affidavit has been filed by the District Labour Officer, Cuttack. As regards the significant drop in the number of beneficiaries and the corresponding amount disbursed under the Odisha Building & Other Construction Workers' (Regulation of Employment & Conditions of Services) Rules, 2002 (Rules), it is sought to be explained that a new online portal of the OB & OCWW Board (Opposite Party No.3) with end-to-end service delivery was launched on 1st May, 2022 and there were some teething troubles. 2. It is explained that by the end of December, 2022 1.26Lakhs construction workers have been registered and an amount of Rs.154.62 crores of benefits has been disbursed to the eligible beneficiaries during the financial year 2022-23. On the second issue of not accounting for the contribution made by every construction worker in terms of Rule-267 of the Rules, it is stated that till 2019 various contributions collected in the form of cess, application fees and annual contribution of registered workers were maintained in a single account. From 2019-20, a separate account has been maintained for each of these receipts. 3. As regards the non-implementation of the directions issued by the Supreme Court of India in National Campaign Committee for Central Legislation on Construction Labour v. Union of India 2018 5 SCC 607 , it is contended that the figures provided to the Supreme Court were 'provisional figures' which has since been reconciled and revised. The provisional cumulative amounts spent on the beneficiaries as on 31.03.2017 is stated to have been revised from Rs.361crores to Rs.389.50crores. After reconciliation, the cumulative cess amount collected has been revised to Rs.1170crores. 4. Ms. Mrinalini Padhi, learned counsel appearing for the Petitioner has placed a note before the Court in which, after analyzing the figures provided by the State Government in its affidavit, she points out that by the end of December, 2022 a balance of Rs.579,49,41,575 remains unutilized. This is not disputed by learned Additional Standing Counsel for the State. 5. 4. Ms. Mrinalini Padhi, learned counsel appearing for the Petitioner has placed a note before the Court in which, after analyzing the figures provided by the State Government in its affidavit, she points out that by the end of December, 2022 a balance of Rs.579,49,41,575 remains unutilized. This is not disputed by learned Additional Standing Counsel for the State. 5. Considering that the unutilized amount is considerable and the Building & Construction Workers' (Cess) Act (BOCW Act) was meant essentially to cater to the needs of the building and construction workers, the Court considers it necessary to require the State to get a special audit undertaken of all the amounts collected and the disbursal of the amounts under the BOCW Act and the Rules keeping in view the directions of the Supreme Court in the aforementioned decision as well as the object and spirit of the BOCW Act and Rules. 6. It must be noted here that the requirement for a special audit has been noted in Para 12 of a Resolution dated 15th December, 2008 of the Labour and Employment Department, Government of Odisha which reads as under: '12. Audit of fund shall be conducted by Local Fund Audit Organization of the State, Labour & Employment Department and Accountant General, Orissa. Government may also cause special audit of the fund if it is felt necessary in the interest of the State and the Board as well.' 7. With there being a revision and reconciliation of the earlier figures of registered construction workers by the State Government and with the undisbursed amount being in excess of Rs.579Crores, the Court directs as under: (i) The State Government will have a special audit of all the amounts collected and disbursed under the BOCW Act conducted within a period of six months from today. (ii) The Opposite Party No.3-Board will ensure that that is a separate accounting of the amounts collected under three broad heads, namely, (a) Cess from the employer in terms of Section 3 of the Act, (b) Rs.50 per beneficiary collected under Rule 267 of the Rules for each construction worker and (c) Rs.20 collected from the construction worker for registration under Section 12(3) of the BOCW Act; (iii) The Board will file an affidavit that the provisions of the BOCW Act and Rules have been strictly followed in letter and spirit and that the benefits reached every construction and building worker as is intended by the BOCW Act and Rules. 8. The report of the special audit be placed on record with an affidavit by the State Government before the next date. 9. List on 31st July, 2023. A copy of this order be communicated forthwith by the Registry to Opposite Party No.3 for compliance.