J.J. Munir,J. - (1.) The Maulana Mohammad Ali Jauhar Trust through its Chairman and Mohammad Ali Jauhar University through its Registrar, together have challenged an order of the Cess Assessment Officer, The Building and Other Construction Workers' Welfare Cess Act, 1996 (for short, 'the Cess Act'), Rampur dated 28.09.2018, assessing cess under the Act last mentioned, relating to buildings constructed for the University, detailed in the order. The cess, assessed by the order last mentioned, is a sum of Rs.1,36,37,000/- only, determined on a total cost of construction in the sum of Rs.147.20 crores. The impugned order directs the University to deposit the amount of cess levied within 15 days of service thereof. The order of assessment dated 28.09.2018 is hereinafter referred to as 'the impugned order'.
(2.) Also under challenge is a show cause notice dated 04.01.2019, issued by the Cess Assessment Officer, Rampur (for short, 'the Assessment Officer'), directing the University to show cause why for the delay in compliance with the impugned order beyond time indicated to deposit the cess, proceedings to charge interest @ 2% per month of the cess assessed and the imposition of penalty equivalent to the amount of cess, under Sections 8 and 9 of the Cess Act, be not initiated.
(3.) The University have then questioned a recovery certificate issued by the Assessment Officer dated 15.01.2019, addressed to the Collector, Rampur, under Section 10 of the Cess Act, read with Rule 13 of the Building and Other Construction Workers' Welfare Cess Rules, 1998 (for short, 'the Cess Rules'), requiring the Collector to recover, as arrears of land revenue, the sum of assessed cess Rs.1,36,37,000/- and penalty, twice the sum of the cess levied, together with interest @ 2% per month on the sum of cess levied and the penalty imposed.;