- (1.) Ashok Kumar Lohia is before this Court for following reliefs; (a) a writ, order or direction in the nature of certiorari quashing the impugned orders dated 31.5.2016 and 26.8.2016 passed by the respondent no. 3, Assessing Officer & Deputy Labour Commissioner, Varanasi. (b) a writ, order or direction in the nature of mandamus to respondent no. 3 to afford opportunity of hearing and decide the pending representation dated 19.8.2016. (c) a writ, order or direction in the nature of certiorari quashing the impugned Notification dated 20.11.2009 and 15.9.2010, passed by the respondent no. 2, State of U.P. appointing Assessing Officer and Cess Collector. (d) a writ, order or direction in the nature of mandamus commanding the respondent no. 3 not to enforce the impugned order dated 31.5.2016 and 26.8.2016 passed by the respondent no. 3, Assessing Officer & Deputy Labour Commissioner, Varanasi, against the petitioner and not to resort any coercive measure. (e) issue any other order or direction as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.
(2.) Petitioner claims that he is proprietor of a concern that has constructed a residential building at K. 57/21, Navapura, Daranagar, Varanasi under the caption 'Neelkanth Apartment'. Petitioner has stated that proceedings for assessment of cess under Rule 7 (5) of Building and Other Construction Workers Welfare Cess Rules, 1998 was initiated on 31.5.2016 and assessment to the tune of Rs. 2,92,328/- cess was assessed at the rate of 1% over the construction cost. The relevant extract of the said impugned order is quoted below;
(3.) Petitioner, thereafter, represented the matter and same has been rejected. Petitioner is contending before this Court that the entire proceedings, so undertaken, are unjustifiable and, accordingly, requisite relief be accorded to him.;