Allahabad High Court
/11688/2025 of CHANDRASHEKHAR ABHAYRAJ YADAV ALIAS PAPPU YADAV AND ANOTHER Vs STATE OF U.P. THRU. ADDL. CHIEF SECY. LABOUR DEPTT. AND ANOTHER on 8 December 2025
JUDICATURE AT ALLAHABAD LUCKNOW WRIT - C No. - 11688 of 2025 Court No. - 17 HON'BLE SUBHASH VIDYARTHI, J. 1. Heard Shri Devansh Singh Chauhan, the learned counsel for the petitioners and Shri Ram Kumar Maurya, the learned Standing Counsel for the State of U.P. 2. By means of the instant
HIGH COURT OF JUDICATURE AT ALLAHABAD
LUCKNOW
WRIT - C No. - 11688 of 2025
Court No. - 17
HON'BLE SUBHASH VIDYARTHI, J.
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1. Heard Shri Devansh Singh Chauhan, the learned counsel for the petitioners and Shri Ram Kumar Maurya, the learned Standing Counsel for the State of U.P.
2. By means of the instant petition, the petitioners have challenged the proceedings for recovery of levy and collection of cess under the Building and Other Construction workers (Regulation of Employment and Conditions of Service) Act, 1996.
3. Submission of the learned counsel for the petitioners is that initially, the authorities proceeded for levy and collection of cess from one Achhe Lal Yadav. Achhe Lal Yadav informed through his applications dated 08.05.2025 and 05.07.2025 that the house belongs to the petitioners and thereafter, notice was issued to the petitioners.
4. An application dated 03.10.2025 submitted by the petitioner No.1 to the tax assessment and collection authority- Assistant Labour Commissioner, Sultanpur has been annexed as Annexure No.5 to the writ petition wherein he has submitted that he is ready and willing to deposit the payable amount.
5. The learned counsel for the petitioner has submitted that the amount payable under Section 3 of the Building and Other Construction Workers Welfare Cess Act 1996, should first be ascertained after giving a reasonable opportunity of hearing and only thereafter any proceedings for recovery can be instituted. Versus Counsel for Petitioner(s) : Devansh Singh Chauhan Counsel for Respondent(s) : C.S.C. Chandrashekhar Abhayraj Yadav Alias Pappu Yadav And Another .....Petitioner(s) State Of U.P. Thru. Addl. Chief Secy. Labour Deptt. And Another .....Respondent(s)
6. Learned Standing Counsel has no objection against the aforesaid submission but he has submitted that amount of cess is to be collected from the cost of construction incurred by an employer and the petitioner should disclose the amount incurred in construction and should submit evidence in support of his claim.
7. The petition is hereby disposed off by directing the petitioners to submit a detailed representation disclosing the cost of construction incurred by him along with evidence in support of the claim. The respondent No.2 shall pass an appropriate order for levy and collection of cess under Building and Other Construction workers (Regulation of Employment and Conditions of Service) Act, 1996 from the petitioner after taking into consideration the pleas taken by the petitioners and evidence submitted by the petitioners in support of the claim.
8. No recovery shall be made from the petitioners in furtherance of the proceedings instituted against Achhe Lal Yadav. December 8, 2025 -Amit K- WRIC No. 11688 of 2025 2 (Subhash Vidyarthi,J.) Digitally signed by :- AMIT KUMAR High Court of Judicature at Allahabad, Lucknow Bench