Dismissed

Mpg Hotels and Infrastructure Ventures Pvt. Ltd. v. State of Kerala

Kerala HC29 Oct 2021WP(C)/23671/2021

Case brief

AI extract

What is this about?

The High Court of Kerala set aside a demand notice issued to the petitioner for payment of cess under the Building and other Construction Worker's Welfare Cess Act. The Court held that the notice was issued without addressing the petitioner's reply, violating natural justice, and remanded the matter for fresh, speaking orders.

What did the court decide?

Set aside Ext.P3 demand notice; second respondent to pass fresh speaking orders after hearing petitioner within three months.

Mpg Hotels and Infrastructure Ventures Pvt… — Pension and Retirement Benefits | Kerala HC (2021)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT

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THE HONOURABLE MR.JUSTICE MURALI PURUSHOTHAMAN FRIDAY, THE 29^TH DAY OF OCTOBER 2021 / 7TH KARTHIKA, 1943

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WP(C) NO. 23671 OF 2021

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PETITIONER:

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MPG HOTELS AND INFRASTRUCTURE VENTURES PVT. LTD FORMERLY KNOWN AS M/S.MUTHOOT HOTELS AND TOURISM VENTURES PVT.LTD., MUTHOOT CENTRE, PUNNEN ROAD, TRIVANDRUM - 695 034 REPRESENTED BY AUTHORIZED SIGNATORY, MR.KOLAZHI VISWANATHAN SUBRAMANIAN.

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BY ADVS.

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B.J.JOHN PRAKASH NIMMY SHAJI BINNET M.VAVACHAN P.PRAMEL

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RESPONDENTS:

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1 STATE OF KERALA,LABOUR DEPARTMENT, REPRESENTED BY THE PRINCIPAL SECRETARY, THOZHILBHAVAN, VIKASBHAVAN P.O., THIRUVANANTHAPURAM - 695 033.

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2 THE DEPUTY LABOUR OFFICER

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DISTRICT LABOUR OFFICE, CIVIL STATION, KAKKANAD, ERNAKULAM, KERALA - 682 030.

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OTHER PRESENT:

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GP- SRI K.M.FAISAL.

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.10.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

W.P.(C) 23671/2021

JUDGMENT

The petitioner has been issued with Ext.P1 assessment notice dated 15.11.2018 in respect of a construction carried out by them before March, 2006. According to the petitioner, construction of the building was carried out through contractors and the liability to pay Cess under the Building and other Construction Worker's Welfare Cess Act, 1996 (Cess Act, for short) is on the contractors and not on the petitioner. The petitioner has, accordingly, filed Ext.P2 reply to Ext.P1 notice on 13.4.2019, before the second respondent. From the endorsement made by the second respondent on Ext.P2, it can be seen that the same was received in the office of the second respondent on 17.4.2019. In Ext.P2, it is contended that Ext.P1 is barred by limitation and that the petitioner is not liable to pay the amount demanded in Ext.P1 and the liability to pay the amount, if any, due under the Cess Act is on the contractors who have executed the work. Other contentions are also raised by the petitioner in Ext.P2. Now, the petitioner has been issued with Ext.P3 demand notice dated 28.9.2021

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W.P.(C) 23671/2021

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pursuant to Ext.P1 assessment notice. In Ext.P3, the petitioner is directed to pay an amount of Rs.39,20,933/- as cess on or before 29.10.2021. According to the petitioner, the said notice is served on him only on 27.10.2021. The petitioner submits that Ext.P3 has been issued in total violation of the principles of natural justice and against the provisions of the Cess Act. The petitioner also points out that in Ext.P3, Ext.P2 reply is not adverted to.

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Heard the learned counsel for the petitioner and the learned Government Pleader.

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On going through Ext.P3 demand notice, it is seen that the

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same has been issued without adverting to any of the contentions of the petitioner in Ext.P2 reply. I find from the endorsement on Ext.P2 that the second respondent has received Ext.P2 reply in their office on

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17.4.2019. Therefore, I set aside Ext.P3 demand notice. The second respondent shall pass fresh orders after considering Ext.P2 reply submitted by the petitioner to Ext.P1 assessment notice, after hearing

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the petitioner. The second respondent shall pass a speaking order after

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W.P.(C) 23671/2021

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considering all the contentions raised by the petitioner in Ext.P2 within a period of three months from the date of receipt of a copy of this judgment. The learned Government Pleader shall communicate the gist of this judgment to the second respondent.

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Writ petition is disposed of.

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Sd/-

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MURALI PURUSHOTHAMAN JUDGE

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W.P.(C) 23671/2021

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APPENDIX OF WP(C) 23671/2021

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PETITIONER'S EXHIBITS

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Exhibit P1 THE TRUE COPY OF THE ASSESSMENT NOTICE ISSUED BY THE RESPONDENTS DATED 15/11/2018. Exhibit P2 TRUE COPY OF HE REPLY DATED 13/04/2019 ISSUED BY THE PETITIONER. Exhibit P3 TRUE COPY OF THE ORDER PASSED BY 2ND RESPONDENT DATED 28/09/2021.

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spc /

Mpg Hotels and Infrastructure Ventures Pvt. Ltd. v. State of Kerala

Case brief

What is this about?

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Mpg Hotels and Infrastructure Ventures Pvt. Ltd. v. State of Kerala

Case brief

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