Jharkhand Building and Other Construction Workers Welfare Board Th Its Sect Pradeep Robert Lakra v. M/S Anvil Cables Private Limited through Its Constituted Attorney Mr Shailendra Kumar Singh
Case brief
What is this about?
High Court of Jharkhand, Ranchi; Justice Gautam Kumar Choudhary; Order dated 09.08.2024; Civil Review Nos. 22, 23, 27, 28, 29, 30, 45, 46, 78 of 2024; review/recall petition; permission and impleadment of Jharkhand Building & Other Construction Workers Welfare Board (JBOCWW Board); labour cess refund; Building and Other Construction Workers Welfare Cess Act 1996; cess deducted on supply portion of JBVNL contracts; BOCW Act 1996 Section 18 statutory Board; refund with simple interest 6%; non-joinder; necessary party v. proper party; Order I Rule 9; U.P. Awas Evam Vikas Parishad v. Gyan Devi (1995) 2 SCC 326; Udit Narain Singh Malpaharia AIR 1963 SC 786; review jurisdiction limited; appeal in disguise; natural justice and prejudice test; Flowmore Ltd. 2022 SCC Online Jharkhand 633; LPA No. 511/2022 dismissed 27.07.2023; UPPTCL v. CG Power (2021) 6 SCC 15 supply contracts outside Cess Act; contempt petitions; interest waiver resolution; JBVNL; JUSNL; W.P.(C) Nos. 5775, 5777, 5776, 5778, 6695, 6262, 5458, 241 of 2023. Relevant for research on: refund of construction workers' welfare cess wrongly levied on supply contracts, whether the Welfare Board must be impleaded in cess-refund disputes, procedural v. substantive review, and limits of review jurisdiction.