IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN MONDAY, THE 28TH JULY 2008 / 6TH SRAVANA 1930 WP(C).No. 17215 of 2008(Y) -------------------------- PETITIONER: ---------------------- LAZER ROBERT, M/S. ROYAL GRACE TOURIST HOME, CCI/1042, FORT KOCHI. BY ADV. SRI.DENIZEN KOMATH SRI.SHERRY J. THOMAS RESPONDENT: ------------------------ THE ASSESSING OFFICER, O/O THE DISTRICT LABOUR OFFICER, CIVIL STATION, KAKKANAD,ERNAKULAM (AUTHORITY UNDER THE BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE CESS ACT 1996) BY GOVT. PLEADER SRI. I.V. PRAMOD. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 28/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 17215 of 2008 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 28th July, 2008. J U D G M E N T The petitioner is challenging proceedings initiated by the respondent under the Building and Other Construction Workers Welfare Cess Act, 1996 for assessment of cess under the Act. The contention of the petitioner is that the construction of the building was completed on 10-9-1995. Therefore, according to the petitioner, the Act, which came into force only on 3-11-1995, is not applicable to the building in question. The contention is that therefore the entire proceedings initiated are without jurisdiction. To prove the contention of the petitioner that the date of completion of the building was 10-9-1995, the petitioner would rely on Exts. P4 and P7. I am of opinion that Exts. P4 and P7 do not conclusively prove that the petitioner's building was completed on 10-9-1995 for the reason that in Ext. P4, building permit dated 22-2-2005 is referred to. Of course, Ext. P7 would go to show that there were certain proceedings for regularisation of an illegal construction. Whatever that be, the petitioner would certainly have other documents relating to construction of the building such as certificates to be issued by the Corporation of Cochin, assessment orders and receipts for payment of building tax under the Building Tax Act, etc. It is for the petitioner to satisfy the respondent about the genuineness of his contention by placing those documents before the respondent at the time of hearing regarding assessment. The assessment order shall be passed after taking into account all the evidence to be so produced by the petitioner pursuant to Ext. P5 notice. With the above direction, the writ petition is disposed of. Sd/- S. Siri Jagan, Judge. Tds/ [True copy] P.S to Judge.