Dismissed

Suja Roay, v. Deputy Labour Officer

Kerala HC17 Jan 2023WP(C)/287/2023

Case brief

AI extract

What is this about?

Writ petition against a recovery notice for cess under the Kerala Building and Other Construction Workers Welfare Cess Act, 1996 was dismissed. The court held the petitioner failed to approach authorities for a show-cause notice or seek statutory appeal before filing the writ.

What did the court decide?

Writ petition allowed to go against the petitioner; recovery notice stands unchallenged in this proceeding.

Suja Roay, Vs Deputy Labour Officer — Pension and Retirement Benefits | Kerala HC (2023)

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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 AMIT RAWAL

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TUESDAY, THE 17TH DAY OF JANUARY 2023 / 27TH POUSHA, 1944

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WP(C) NO. 287 OF 2023

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PETITIONER:

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SUJA ROAY,
AGED 44 YEARS
SUJA ROY, S/O ROY, ANTHEENATTU
KUDAKKACHIRA P.O, VALLICHIRA VILLAGE
MEENACHILTALUK, KOTTAYAM DISTRICT
PIN - 686635

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BY ADV JOSEPH T.JOHN

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RESPONDENTS:

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`1`	`DEPUTY LABOUR OFFICER,` `ASSESSING OFFICER UNDER` `KERALA BUILDING AND OTHER CONSTRUCTION` `WELFARE CESS ACT 1996` `OFFICE OF THE ASSISTANT LABOUR OFFICER` `COLLECTRATE, KOTTAYAM, PIN - 686002`
`2`	`DISTRICT COLLECTOR COLLECTRATE,` `KOTTAYAM, PIN - 686002`
`3`	`SPECIAL THAHASILDAR,` `REVENUE RECOVERY MEENACHILTALUK PALA, KOTTAYAM, PIN -` `686575`
	`BY ADV GOVERNMENT PLEADER` `SRI. JUSTIN JACOB`
`THIS`	`WRIT PETITION (CIVIL) HAVING COME UP FOR`
`ADMISSION`	`ON 17.01.2023, THE COURT ON THE SAME DAY`
`DELIVERED`	`THE FOLLOWING:`

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WP(C). No. 287 OF 2023

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JUDGMENT

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Recovery notice dated 28/10/2022 Ext.P5, seeking the recovery of the cess assessed under the Kerala Building and Other Construction Workers Welfare Cess Act, 1996 is under challenge in this Court on the ground that the petitioner did not receive the assessment order pursuant to which the impugned notice was issued. The photographs reflect that the unit is a shed and therefore, demand could not have been made by treating it to be a building.

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I am afraid the argument cannot be accepted for, a show cause notice whereby an opportunity to appear before the authorities was not availed by the petitioner and straightaway filed the writ petition in this Court in January. No effort has been made to obtain the copy of the assessment order if at all it was not served, in accordance with law and challenge the same by way of statutory appeal. Such procedure of circumvention cannot be permitted to be perpetuated in the manner and mode.

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Writ petition lacks merit, accordingly dismissed.

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Sd/- AMIT RAWAL JUDGE

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mtk

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WP(C). No. 287 OF 2023

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APPENDIX OF WP(C) 287/2023

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PETITIONER EXHIBITS

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`Exhibit-P1`	`A TRUE COPY OF THE LICENCE NO.195/2021-` `2022 DATED 8-11-2021 ISSUED BY THE` `SECRETARY, KAROOR GRAMA PANCHAYAT`
`Exhibit-P2`	`A TRUE COPY OF THE LICENCE DATED NIL` `ISSUED BY THE SECRETARY KAROOR GRAMA` `PANCHAYAT`
`Exhibit-P3`	`A TRUE COPY OF COLOUR PHOTO GRAPH SHOWING` `OF BUILDING`
`Exhibit-P4`	`A TRUE COPY OF COLOUR PHOTO GRAPH SHOWING` `OF BUILDING`
`Exhibit-P5`	`A TRUE COPY OF THE DEMAND NOTICE DATED` `28-10-2022 ISSUED BY THE 3RD RESPONDENT` `TO THE PETITIONER`

Suja Roay, v. Deputy Labour Officer

Case brief

What is this about?

What did the court decide?

Suja Roay, v. Deputy Labour Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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