IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH MONDAY, THE 2ND FEBRUARY 2009 / 13TH MAGHA 1930 WP(C).No. 30685 of 2005(C) -------------------------- PETITIONER(S): --------------- K.T. AHAMED, S/O. K.T. KUNHAVA MASTER, KARATTUKADAVATH THOTTIYIL HOUSE, MANGALAM P.O., MALAPPURAM DISTRICT. BY ADV. SRI.S.MOHAMMED AL RAFI RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF LABOUR GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT LABOUR OFFICER, GRADE I, (ASSESSING OFFICE EMPOWERED AS PER BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT), OFFICE OF THE DISTRICT LABOUR OFFICE, MALAPPURAM. 3. UNION OF INDIA, MINISTRY OF LABOUR NEW DELHI. GOVERNMENT PLEADER SRI.T.K.VIPINDAS. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.30685 OF 2005 A P P E N D I X PETITIONER'S EXHIBITS : EXT.P1 : TRUE COPY OF THE ASSESSMENT NOTICE NO.10/105/MC/104, 105 DATED 24.8.1995 ISSUED BY THE DISTRICT EXECUTIVE OFFICER, KERALA CONSTRUCTION WORKERS' WELFARE FUND BOARD, MALAPPURAM. EXT.P2 : TRUE COPY OF RECEIPT DATED 25.8.1995 ISSUED BY THE DISTRICT EXECUTIVE OFFICER. EXT.P3 : TRUE COPY OF NOTICE VIDE NO.B1-2151 DATED 19.4.2004 ISSUED BY THE 2ND RESPONDENT. EXT.P4 : TRUE COPY OF PROCEEDINGS DATED VIDE NO.B1-2151/04 DT. 16.6.2005 ISSUED BY THE ASSESSMENT OFFICER. EXT.P5 : TRUE COPY OF SAME SHOW CAUSE NOTICE DATED 22.10.2005 ISSUED BY THE 2ND RESPONDENT. KURIAN JOSEPH, J. ---------------------------------------------- W.P.(C) No.30685 of 2005 ---------------------------------------------- Dated 2nd February, 2009. J U D G M E N T Petitioner approached this court with certain grievance regarding assessment of cess under the Building and Other Construction Workers' Welfare Cess Act, 1996. It is for the petitioner to pursue the matter in appeal, in case he is aggrieved by the order of assessment. The writ petition is hence disposed of making it clear that in case the appeal is filed within two months from today, the same shall not be rejected on the only ground of delay. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- W.P.(C) No.30685 of 2005 ---------------------------------------------- J U D G M E N T Dated 2nd February, 2009.