- (1.) Heard Sri Jaideep Narain Mathur, learned Senior Counsel for petitioner and Sri Ashish Mishra in the connected writ petition.
(2.) These two writ petitions have been filed questioning the authority of the Additional Labour Commissioner Lucknow region to proceed to saddle the petitioners with the liability of payment of Cess under the Building and Other Construction Workers Welfare Cess 2 1996 and the regulations framed thereunder.
(3.) The contention of the learned counsel for the petitioner is that these proceedings have been initiated without considering the extent of liability of the employer vis-a-vis the contractors who have carried out the actual work and that too even by a authority who did not have the territorial jurisdiction for the entire State of Uttar Pradesh.;