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Judgment
The instant Special Appeal (Writ) has been preferred by the appellant M/s Maya Construction Company Pvt. Ltd. for assailing the judgment dated 09.01.2014, passed by the learned Single Bench of this Court in S.B. Civil Writ Petition No.4413/2011 whereby, the writ petition preferred by the petitioner was dismissed.
The petitioner preferred the aforesaid writ petition seeking to assail the action of the respondents whereby, the provisions of Building and Other Construction Workers Welfare Cess Act, 1996 (hereinafter referred as 'the Act') were made applicable on the contract executed inter-se between the petitioner and the respondent-Railways and the cess was levied on the petitioner.
The fervent contention of Shri M.S. Purohit, learned counsel representing the petitioner was that the petitioner made the offer for the work in question on 23.03.2009 whereas, the provisions of the Act were made applicable in the State of Rajasthan on 27.07.2009 and hence, as per him, the respondents have retrospectively applied the provisions of the Act upon the petitioner which is impermissible by law. He thus, urges that the appeal deserves acceptance and while setting aside the impugned judgment dated 09.01.2014 passed by the learned Single Bench the cess levied by the respondents on the petitioner should be quashed and struck down.
Per contra, Shri Kuldeep Vaishnav, learned counsel representing the respondents pointed out that after the initial offer of the petitioner received in the month of March 2009, negotiations were undertaken between the parties and the negotiated offer dated 15.07.2009 made by the petitioner was accepted by the Chief Administrative Officer (Construction) North-Western Railway vide letter dated 13.08.2009 and the contract was executed inter-se between the parties on 12.10.2009. Manifestly, the issue of levy of cess should be considered on the date of execution of the contract and not on the date of making of the offer.
In this background, we are of the firm opinion that the learned Single Bench of this Court appreciated the controversy raised by the petitioner in the correct perspective and justly rejected the writ petition filed by the petitioner by the judgment dated 09.01.2014 which ex-facie does not suffer from any illegality, infirmity or perversity whatsoever warranting interference.
Hence, the Special Appeal (Writ) fails and is dismissed as being devoid of merit.