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Demand Notice - BOCW Welfare Cess Act
LANCO ANPARA POWER LIMITED Vs STATE OF UTTAR PRADESH
BOCW Act, 1996 - BOCW Welfare Cess Act, 1996 – Demand notice – construction of civil works/factory buildings for setting up of factories – appellant stand registered under the Factories Act
Whether in the absence of any operations/ manufacturing process and mere obtaining a licence under Section 6 of the Factories Act would suffice and rescue the appellant from their liability to pay cess under the Welfare Cess Act – social security legislation
- HELD - The provisions of the Factories Act would “apply” only when the manufacturing process starts for which the building/project is being constructed and not to the activity of construction of the project.
- That is how the exclusion clause is to be interpreted and that would be the plain meaning of the said clause - if the construction of this provision as suggested by the appellants is accepted, the construction workers who are engaged in the construction of buildings/projects will neither get the benefit of the Factories Act nor of BOCW Act/Welfare Cess Act. That could not have been the intention of the Legislature.
- BOCW Act and Welfare Cess Act are pieces of social security legislation to provide for certain benefits to the construction workers - construction workers are not covered by the Factories Act and, therefore, welfare measures specifically provided for such workers under the BOCW Act and Welfare Cess Act cannot be denied – appeals and petitions are dismissed