IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH JULY 2008 / 20TH ASHADHA 1930 WP(C).No. 14333 of 2006(F) -------------------------- PETITIONER: ------------ C.K.SEBASTIAN, AGED 43 YEARS, SON OF SHRI.KURIAN, RESIDING AT CHUMAPPUNGAL HOUSE, ELIKULAM VILLAGE, PAIKA, KANJIRAPPALLY TALUK, KOTTAYAM DISTRICT. BY ADV. SRI.V.S.AFSAL KHAN SRI.V.M.MICHAEL RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, THIRUVANANTHAPURAM. 2. THE DEPUTY TAHSILDAR, (REVENUE RECOVERY), KANJIRAPPALLY, KOTTAYAM DISTRICT. 3. THE CESS ASSESSING OFFICER, OFFICE OF THE DISTRICT LABOUR OFFICER, KOTTAYAM-2. 4. THE VILLAGE OFFICE, ELIKULAM VILLAGE, KANJIRAPPALLY TALUK, KOTTAYAM DISTRICT. G.P. SMT.SMITHA SUKUMARAN FOR R1TOR4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: PHOTOCOPY NOTICE DT.4.4.2006 BY R2. P2: PHOTOCOPY OF OBJECTION DT.28.4.2006 SUBMITTED BY PETITIONER BEFORE R2. P3: PHOTOCOPY OF RECEIPT DT.12.5.2006 ISSUED BY R4. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.14333 of 2006 .................................................................... Dated this the 11th day of July, 2008. JUDGMENT The petitioner is challenging proceedings for recovery of Construction Workers Welfare Fund Cess. It is seen from the counter affidavit that recovery proceedings was issued because petitioner did not respond to the preliminary determination order issued. The petitioner has not denied construction of the building which is stated to have a plinth area of 260 sq. metres. Even though petitioner did not co-operate with the enquiry, more or less reasonable estimation of construction cost is made based on which demand is raised. Having regard to the contentions raised, I feel one more opportunity can be granted to the petitioner to produce documents pertaining to construction cost for the third respondent to fix the cess based on construction cost in accordance with the statute. The petitioner is directed to approach the third respondent with copy of this judgment and accounts pertaining to construction cost incurred for construction of the building. If petitioner produces copy of judgment and documents before the third respondent, he will issue pre-assessment notice and give an opportunity to the petitioner to file written objection and based 2 on the same, proper adjudication order will be issued. The petitioner is directed to approach the third respondent with copy of this judgment within two weeks from today for him to complete adjudication afresh after giving opportunity to the petitioner as directed above. The third respondent shall complete the adjudication within two months from today. If petitioner co- operates in the enquiry and fresh orders are issued as above, third respondent will withdraw the earlier order issued by him. Recovery proceedings will be kept in abeyance for three months from now and thereafter recover will be based on revised orders, if any passed, after adjusting payment if any made. However, if petitioner does not co-operate in the enquiry and does not produce fresh adjudication order before the second respondent, recovery will be continued after two months from now based on the proceedings already issued. W.P. is disposed of as above. C.N.RAMACHANDRAN NAIR Judge pms