contractual amount included different taxes but did not include labour welfare cess. In the year 2008, respondent No.2 prepared the estimate (Annexure P-4) without including welfare cess even though other statutory dues were duly considered. However, respondent No.2 deducted labour cess from the running bills of the petitioner who vide letter dated 3.7.2009 (Annexure P-5) requested respondent No.2 to refund the labour cess. The petitioner vide letter dated 10.2.2011 (Annexure P-6) followed by the letters dated 16.1.2012, 17.12.2013, 18.7.2014, 10.8.2015 and 7.3.2016 (Annexure P-7 Colly) requested respondent No.2 to reimburse the labour cess along with interest. Respondent No.2 passed a Resolution dated 2.5.2016 (Annexure P-8) wherein it was decided that the approval for reimbursement of the labour cess to the petitioner be obtained from the Government. The said Resolution was put up before respondent No.1 who vide communication dated 20.5.2016 (Annexure P-9) decided that the action be taken as per Rules and Regulations of Government provided that no loss was caused to the Trust. However, no action was taken thereon. Accordingly, the petitioner sent the letters dated 9.8.2016, 14.9.2016, 16.11.2016, 9.1.2017, 3.11.2017 and 16.11.2009 (Annexures P-10 to P-12, respectively) to the Superintending Engineer, Jalandhar Improvement Trust, Jalandhar for payment of labour cess along with interest, but no response has been received till date. Hence, the present writ petition.
