- (1.) LANCO Anpara Power Limited through its authorized signatory has filed the present writ petition for quashing of the notices dated 14.3.2011. and 2.4.2011 to the writ petition respectively. They have also prayed for a writ of Mandamus being issued against respondent No. 2 to not to assess the cess on the basis of cost of project of the petitioner and to refund the sum of Rs. 4,04,42,130/ -, which had been paid by the petitioner as cess. The petitioner is a Company incorporated under the provisions of the Companies Act, 1956. At the relevant time it was setting up 2x600 MW capacity Coal abased Thermal Power Project namely Anpara 'C' in District Sonbhadra, Uttar Pradesh pursuant to Tariff Based Competitive Bidding initiated by Uttar Pradesh Rajya Vidhuyt Utpadan Nigam Limited.
(2.) THE petitioner is in the process of construction of civil works for the project undertaken by the petitioner's company i.e. civil works, water system building and pump houses, non plant building, road and drains etc. It is the case of the petitioner that the factory license had been issued in favour of the Thermal Power Project.
(3.) THE Parliament had enacted the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (hereinafter referred to as the Act 1996). The Government also enforced Buildings and Other Construction Workers Welfare Cess Act 1996 (hereinafter referred to Cess Act 1996). Both the aforesaid Acts are social welfare legislation enacted for the purposes of improving the conditions of employment and conditions of service of Building and Construction Workers and in order to promote for their safety, health and welfare. It is for this purpose that the cess was to be collected and ultimately utilized.;