the liability cannot be shifted to the shoulders of the subsequent purchaser of the building who had actually not engaged any worker to effect the construction. The factual position revealed is that, an extent of nearly 28 cents and a building situated therein was purchased by the writ petitioner for a total sale consideration of 3,25,000/- as revealed from Ext.P1 sale deed dated 30₹ th of March, 2000. When the writ petitioner was enjoying the property as above, Ext.P2 assessment order dated 18.12.2003 came to be served upon the writ petitioner fixing the liability of a sum of ₹37,800/- as the 'cess' payable under the Building and Other Construction Workers Welfare Cess Act, 1996 and raising a demand to satisfy the same with interest. On receipt of the same, Ext.P3 explanation dated 1.1.2004 was submitted by the writ petitioner, pointing out that she had not effected any construction in the property and had never employed any worker to have been assessed under the relevant provisions of the said Act. It was also brought to the notice of the concerned authority that she had in fact, purchased the property 'along with the building' which was a running establishment in the name and style as
