AJAY KUMAR MITTAL, J. - (1.) BY way of instant writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of certiorari for quashing the demand notice dated 17.7.2014 (Annexure P -11) whereby respondent No.2 deducted the labour cess along with interest and penalty for the period from 16.10.2009 to 13.11.2013 amounting to Rs. 90,59,455/ - and had deposited the same with respondent No.3. Further, writ of mandamus has been sought directing the respondents to refund the aforesaid amount of Rs. 90,59,455/ -  deducted from the amount of pending bills of the petitioner.
(2.) THE petitioner -Company is in the business of installation of Arch Shaped Galvalume sheet roofing for food storage godowns. Respondents No.1 and 2 vide tender notice dated 14.1.2009 (Annexure P -1) invited tenders for supplying and installation of Arch Shaped Galvalume sheet roofing for various food storage godowns to be constructed by the Haryana Warehousing Corporation. The contract was for 25 sites. In pursuance thereto, the petitioner -Company applied for the work in the year 2009. As per condition No.3 of tender notice, no claim in respect of sales tax or any other local tax which might be in existence or which might hereinabove be imposed, would be admissible. The petitioner -Company gave a Technical Bid Profile (Annexure P -3) as well as Price Bid (Annexure P -4). On the basis of the said tender, respondents No.1 and 2 issued work order dated 18.9.2009 (Annexure P -5) in favour of the petitioner. According to the work order (Annexure P -5), after the completion of the work, the petitioner was entitled to receive 80% of the bill amount after the statutory deductions, i.e. Sales Tax, Income Tax and Work Contract Tax. However, the respondent -Corporation deducted 1% of the billing amount on account of Labour Cess under the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996, against which the petitioner made a representation dated 28.10.2009 (Annexure P -6) to respondent No.2. When no action was taken on the said representation, the petitioner made representations dated 17.12.2009 (Annexure P -7) and 2.2.2010 (Annexure P -8). Thereafter, on the basis of the legal opinion dated 8.1.2010 (Annexure P -9), the petitioner -Company was released a sum of Rs. 4,45,431/ - deducted on account of labour cess vide order dated 24.7.2010 (Annexure P -10). The petitioner -Company continued to work on various projects and the payments were being made without deducting labour cess. However, vide notice dated 17.1.2014 (Annexure P -11), respondent -Corporation demanded a sum of Rs. 90,59,455/ - on account of labour cess from 2009 along with interest and penalty. The petitioner sent a legal notice dated 27.1.2014 (Annexure P -12) to respondents No.1 and 2 to release the outstanding payment of pending bills as per the terms and conditions of the contract without deducting the labour cess, interest and penalty. But no action has so far been taken thereon. Hence, the present writ petition. After hearing the learned counsel for the petitioner, perusing the petition and without expressing any opinion on the merits of the case, the present writ petition is disposed of with a direction to respondent No.2 to take a decision on the legal notice dated 27.1.2014 (Annexure P -12) in accordance with law by passing a speaking order and affording an opportunity of hearing to the petitioner or its representative within a period of two months from the date of receipt of a certified copy of this order.;