In all these Writ Petitions, the petitioners are contractors, who
were awarded with the works by the Kerala Water Authority, mainly
in connection with drawing of pipelines and other matters. The
question that arises in these cases is with regard to the deduction
proposed to be made from the contract amounts at the rate of 1%
thereof, towards the payment of the Cess payable under the
provisions of The Building and Other Construction Workers’ Welfare
Cess Act, 1996, (hereinafter referred to as the “Cess Act”). In all
these cases, interim orders were granted by this Court directing the
Kerala Water Authority not to deduct the said amount at the said
rate.
WP(C) NO.32248 OF 2024 : 202: 2026:KER:14329
AND CONNECTED CASES