IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 15633 of 2005(J) -------------------------------------- PETITIONER: ------------------- MR. K.V. GHEEVARGHEESE, KURUNGATTU HOUSE, EAST MARDY, MUVATTUPUZHA, ERNAKULAM DISTRICT. BY ADV. SMT.MARY BENJEMIN. RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF LABOUR, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT LABOUR OFFICER GRADE-I, (ASSESSMENT OFFICER, EMPOWERD AS PER BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT) OFFICE OF THE DISTRICT LABOUR OFFICER, ERNAKULAM. 3. UNION OF INDIA, MINISTRY OF LABOUR, NEW DELHI. BY GOVT. PLEADER SRI. NOBLE MATHEW - R1 & R2, ADV. SRI.K.P.MUJEEB, ADDL.CGSC- R3. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.15633/2005-J: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RECEIPT DTD. 01/03/1994 OF FEES FOR SANCTIONING CONSTRUCTION. EXT.P.2: COPY OF THE ORDER NO. B.A. NO. 236/93-94 DTD. 17/03/1995 PERMITTING CONSTRUCTION. EXT.P.3: COPY OF THE INVOICE CARD DTD.1 8/10/1995. EXT.P.4: COPY OF THE COMPLETION AND OCCUPANCY CERTIFICATE FROM THE MUVATTUPUZHA MUNICIPALITY. EXT.P.5: COPY OF THE NOTICE DTD. 16/10/2004 OF THE R.2. EXT.P.6: COPY OF THE RETURN AND OBJECTION DTD. 02/12/2004 SUBMITTED BY THE PETITIONER. EXT.P.7: COPY OF THE PROCEEDINGS DTD. 15/02/2005 OF THE R.2. EXT.P.8: COPY OF THE EXPLANATION DTD. 26/02/2005 SUBMITTED BY THE PETITIONER. EXT.P.9: COPY OF THE ASSESSMENT NOTICE DTD. 30/03/2005 ISSUED BY THE R.2. EXT.P.10: COPY OF THE REPLY DTD. 18/04/2005 GIVEN BY THE PETITIONER TO P.9. EXT.P.11: COPY OF THE ASSESSMENT ORDER DTD. 19/04/2005 ISSUED BY THE R.2. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// prv. KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.15633 of 2005 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT Petitioner is aggrieved by Exts.P9 notice and P11 assessment order under the Building and Other Construction Workers Welfare Cess Act. Petitioner totally denies his liability. That also is a matter the petitioner is free to pursue in an appeal under the Act and the Rules. In the event of the petitioner filing an appeal as above within a period of two months from today, the same shall be treated to have been filed in time and thereafter the same shall be considered and appropriate orders shall be passed in accordance with law with notice to the petitioner within another four months. Till such time, subject to the petitioner filing the appeal within two months from today, there shall be no recovery pursuant to the impugned demand. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.15633 of 2005 ----------------------------------- JUDGMENT 27th June, 2008