2. It is the case of the petitioner that he purchased a vacant land in S.No.440/1B and 442/1 situated at R.Puliyampatti Village, Kalyani Panchayat, Namakkal District, by a registered sale deed dated 11.03.2010. The petitioner submitted an application for grant of planning permission to the President of Panchayat Union for construction of eight buildings in the said vacant land. According to the petitioner, the second respondent also accorded their approval to the petitioner for construction of the residential houses in the said land. Further according to the petitioner, he also obtained planning permission from the local authority, the second respondent herein and thereafter, he constructed the residential houses as per the plan in the said land. On 20.03.2014, the petitioner requested the third respondent to inform the amount of house tax to be paid for the residential houses, which were already constructed. The third respondent in their reply dated 28.03.2014 called upon the petitioner to remit 1% of the value of the Project as Labour Welfare Fund. Further they have also called upon the petitioner to produce the planning permission with regard to the building put up in the land. According to the petitioner, as per B.P.Ms.No.151, dated 27.08.2014 issued by the Tamil Nadu Water Supply and Drainage Board, in respect of work contracts, the persons who construct houses and buildings have to pay only 0.3% of the contract value towards Labour Welfare Fund. Therefore, the petitioner gave a representation dated 26.08.2014 informing the first respondent that he is liable to pay only 0.3% of the contract value towards Labour Welfare Fund. As per the proceedings in Lr. No.41253/2014/TU3 dated 05.08.2014 issued by the Labour and Employment Department, as per G.O.Ms.No.295 dated 17.12.2013, the Government had revised the amount 0.3% to 1% to be remitted to the Labour Welfare Fund. According to the petitioner, the G.O issued by the Government is prospective and cannot be retrospective. Therefore, the claim of 1% by the third respondent is liable to be set aside.
