Shapoorji Pallonji and Co. Pvt. Ltd. Vs The Union of India

“A) To issue Writ of Mandamus or any other appropriate Writ, Order or direction by holding that the act of deducting/withholding any amount on account of the BOCW Cess by respondent No.4 is

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illegal and arbitrary in view of the provisions of the BOCW Act and the BOCWW Cess Act;

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B) To issue a Writ of Certiorari or any other appropriate Writ, Order or direction by quashing and setting aside the impugned Circular dated 22.09.2016; and

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C) To direct the respondents to release the withheld payments along with applicable interest;

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D) for costs of this petition;

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E) for such further and other reliefs as the nature and circumstances of the case may require.”

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Today, when the matter came up for hearing, it is submitted by the learned counsel for the petitioner, and acceded to, by the learned counsel appearing on behalf of respondents, that the subject matter of this Writ Petition is squarely covered by the common order passed by this Court in Writ Petition No.13555 of 2022 and batch, dated 23.08.2024, wherein this Court held thus.

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“18. In view of my foregoing discussion, the

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action of respondents No.1 to 3 in issuing the impugned letter/email dated 09.12.2021 is declared as illegal, arbitrary, unconstitutional without any jurisdiction dehors the provisions of Cess Act and BOCW Act.

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In the result, writ petition is allowed with the following directions:

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a. The action of respondents No.1 to 3 in issuing the impugned letter/email dated 09.12.2021 is declared as illegal, arbitrary, unconstitutional without any jurisdiction dehors the provisions of Ces Act and BOCW Act.

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b. Letter/email dated 19.12.2021 issued by the respondent is hereby quashed.

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c. The respondent – RINL is directed to communicate the Commissioner of labour, Andhra Pradesh Building and other Construction Workers Welfare Board, regarding refund of labour cess deducted against the petitioner’s bills for supply of materials and other consultancy charges by keeping the amount which is liable to pay cess in respect of 3^rd Contract of building constructions works, within two weeks from the date of receipt/production of copy of this order.

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d. The Commissioner of Labour, Andhra Pradesh Building and other Construction Workers Welfare Board is directed to refund the amount of labour cess which has been deducted from the petitioner’s bill for supply of materials and consultancy charges through the respondent – RINL within two months from the date of receipt of the communication from the respondent – RINL.

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e. The petitioner is at liberty to move before the appropriate authority claiming interest on the deducted amount, if any.”

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Hence, following the said order passed by this Court in Writ Petition No.13555 of 2022 and batch, dated 23.08.2024 and for the reasons mentioned therein, this Writ Petition is allowed on the same and similar terms. There shall be no order as to costs.

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As a sequel thereto, the miscellaneous applications, if any, pending in this Writ Petition shall stand closed.

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________________________ K. SREENIVASA REDDY, J.

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Date:05.02.2026 Nsr

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HON’BLE SRI JUSTICE K. SREENIVASA REDDY