Building and Other Construction Workers Welfare Cess Act, 1996

International Seaport Dredging Pvt Ltd entered into a dredging contract with Kamarajar Port Limited, a statutory undertaking, which later gave rise to disputes and arbitration. The arbitral tribunal awarded the appellant approximately Rs 21.07 crore with interest and costs, and the respondent sought correction under s.…

The appellants, contractors engaged in government construction projects in Madhya Pradesh, challenged the demand of a 1% welfare cess under the Building and Other Construction Workers' Welfare Cess Act, 1996, arguing that the levy was retrospective because their contracts were executed before the State Welfare Board wa…

The Supreme Court heard a writ petition filed by the National Campaign Committee for Central Legislation on Construction Labour (NCC‑CL) seeking effective implementation of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (BOCW Act) and the Building and Other Co…

The appellant, Dewan Chand Builders & Contractors, challenged the constitutional validity of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 and the accompanying Welfare Cess Act, arguing that the cess imposed on construction costs was a tax rather than a fee a…

The appellant, the Joint Labour Commissioner and Registering Officer, challenged the National Consumer Disputes Redressal Commission’s order granting financial assistance to Kesar Lal, a construction worker registered as a beneficiary under the Building and Other Construction Workers (Regulation of Employment and Condi…

The National Campaign Committee filed a writ petition under Article 32 seeking full implementation of the Building and Other Construction Workers (Regulations of Employment and Conditions of Service) Act, 1996 and the Welfare Cess Act, 1996, including the constitution of State Welfare Boards, registration of workers an…

Uttar Pradesh Power Transmission Corporation Ltd (UPPTCL) entered into four separate contracts with CG Power and Industrial Solutions Ltd for the construction of 765/400 KV substations, the first being a pure supply contract. After a CAG audit, UPPTCL issued letters demanding a 1% labour cess on the supply contract, wi…