APHC010565052024 IN THE HIGH COURT OF ANDHRA PRADESH MONDAY, THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 29405/2024 Between: 1. RR EDIFICE PRIVATE LIMITED, FLAT NO.301, NAVYA SRI RESIDENCY, GANESH NAGAR, VANASTHALIPURAM, HYDERABAD, REP. BY ITS AUTHORIZED SIGNATORY, SATYA PRASAD SAMMETAS/O. LATE SGK PRATAPA RAO 1. THE STATE OF ANDHRA PRADESH, SECRETARY, IRRIGATION AND CAD DEPARTMENT, (WATER RESOURCES DEPARTMENT) A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 2. THE STATE OF ANDHRA PRADESH, REP. BY ITS SPECIAL CHIEF SECRETAIY, FINANCE DEPARTMENT, A.P. SE VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. 3. THE SUPERINTENDING ENGINEER, CONSTRUCTION CIRCLE, ONGOLE-523001, PRAKASAM DISTRICT 4. THE EXECUTIVE ENGINEER, VGP DIVISION, MARKAPUR, PRAKASAM DISTRICT. 5. THE PAY AND ACCOUNTS OFFICER, W AND P, PRAKASAM DISTRICT. CAUSE TITLE IS AMENDED AS PER THE COURT'S ORDER DT.27.03.2025 IN I.A.NO. 01 OF 2025. IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) THE FIFTEENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SMT JUSTICE V.SUJATHA WRIT PETITION NO: 29405/2024 RR EDIFICE PRIVATE LIMITED, FLAT NO.301, NAVYA SRI RESIDENCY, GANESH NAGAR, VANASTHALIPURAM, HYDERABAD, REP. BY ITS AUTHORIZED SIGNATORY, SATYA PRASAD SAMMETAS/O. LATE SGK PRATAPA RAO AND THE STATE OF ANDHRA PRADESH, REP. BY ITS PRINCIPAL SECRETARY, IRRIGATION AND CAD DEPARTMENT, (WATER RESOURCES DEPARTMENT) A.P. SECRETARIAT, VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. THE STATE OF ANDHRA PRADESH, REP. BY ITS SPECIAL CHIEF SECRETAIY, FINANCE DEPARTMENT, A.P. SE VELAGAPUDI, AMARAVATI, GUNTUR DISTRICT. THE SUPERINTENDING ENGINEER, CONSTRUCTION CIRCLE, 523001, PRAKASAM DISTRICT THE EXECUTIVE ENGINEER, VGP DIVISION, MARKAPUR, PRAKASAM DISTRICT. THE PAY AND ACCOUNTS OFFICER, W AND P, PRAKASAM DISTRICT. CAUSE TITLE IS AMENDED AS PER THE COURT'S ORDER DT.27.03.2025 IN I.A.NO. 01 OF 2025. ...RESPONDENT(S): IN THE HIGH COURT OF ANDHRA PRADESH [3333] THE FIFTEENTH DAY OF SEPTEMBER THE HONOURABLE SMT JUSTICE V.SUJATHA RR EDIFICE PRIVATE LIMITED, FLAT NO.301, NAVYA SRI RESIDENCY, GANESH NAGAR, VANASTHALIPURAM, HYDERABAD, REP. BY ITS AUTHORIZED SIGNATORY, SATYA ...PETITIONER REP. BY ITS PRINCIPAL SECRETARY, IRRIGATION AND CAD DEPARTMENT, (WATER RESOURCES DEPARTMENT) A.P. SECRETARIAT, VELAGAPUDI, THE STATE OF ANDHRA PRADESH, REP. BY ITS SPECIAL CHIEF SECRETAIY, FINANCE DEPARTMENT, A.P. SECRETARIAT, THE SUPERINTENDING ENGINEER, CONSTRUCTION CIRCLE, THE EXECUTIVE ENGINEER, VGP DIVISION, MARKAPUR, THE PAY AND ACCOUNTS OFFICER, W AND P, ONGOLE, PRAKASAM DISTRICT. CAUSE TITLE IS AMENDED AS PER THE COURT'S ORDER DT.27.03.2025 IN I.A.NO. 01 OF 2025. ...RESPONDENT(S): 2 Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate writ, order or direction preferably a Writ in the nature of Mandamus declaring the action of the Respondents in deducting 1 percentage labourcess in the Final Bills vide Executive Engineers office Bills uploaded at the instance of the other Respondents, as illegal, arbitrary and in contravention of Memo No. 636/Reforms-A1/2008, dated 08-06- 2011 and in contravention of Building and other Construction Workers' Welfare Cess Act, 1996 and the Rules made there under in (1) Agreement No.2 /2017-18, dated.13.04.2017 (2) Agreement NO..5/2017-18, dated.12.05.2017 (3) Supplemental Agreement No.9/2017-18, dated.30.06.2017 (4). Agreement No.28/2017-18, dated.16.10.2017 (5) Agreement No.30/2017-18, dated.13.11.2017 (6) 1st Supplemental Agreement No 24/2018-19 dated 20.07.2018, (7) 2nd Supplemental Agreement No. 15/2020-21 dated 23.09.2020, (8). Agreement dated.10.08.2018(9) No.67/2018-19, dated.28.12.2018 and (10) Agreement No.13/2019-20, dated. 19.10.2019 entered by the Superintending Engineer and contrary to the Common Crder passed by this Honble Court in No.33/2018-19, Agreement W.P.NO.16156/2020 and batch, dated.20.9.2023 and consequently direct the respondents not to deduct the 1 percentage labour cess amount in the Final Bills vide Executive Engineers office Bill uploaded payable to the petitioner under the agreements (l)Agreement No.2 /2017-18, dated.13.04.2017 (2) Agreement No..5/2017-18, dated.12.05.2017 (3) Supplemental (4). Agreement No.28/2017-18, dated. 16.10.2017 (5) Agreement No.30/2017-18, dated.13.11.2017 (6) 1st Supplemental Agreement No 24/2018-19 dated 20.07.2018, (7) 2nd Supplemental Agreement No. 15/2020-21 dated 23.09.2020, (8). Agreement No.33/2018-19, dated.10.08.2018 (9) Agreement No.67/2018-19, dated.28.12.2018 and (10) Agreement No.13/2019-20, dated.19.10.2019 entered by the Superintending Engineer without including the same as required to be included in terms of the Memo No.636/Reforms-A1/2008 dated 08-06- 2011 and pass IA NO: 1 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to direct the respondents not to deduct 1% labour cess amount without adding the same in the Final Bills vide Executive Engineer’s office vide bills uploaded of the petitioner under the agreements (1) Agreement No.2 /2017-18, dated.13.04.2017 (2) Agreement No..5/2017-18, dated.12.05.2017 (3) Supplemental Agreement No.9/2017-18, 3 dated.30.06.2017 (4).Agreement No.28/2017-18, dated.16.10.2017 (5) Agreement No.30/2017-18, dated. 13.11.2017 (6) 1st Supplemental Agreement No 24/2018-19 dated 20.07.2018, (7) 2nd Supplemental Agreement No. 15/2020-21 dated 23.09.2020, (8). Agreement No.33/2018-19, dated.10.08.2013 (9) Agreement No.67/2018-19, and dated.28.12.2018 (10) Agreement No.13/2019-20, dated.19.10.2019 entered by the Superintending Engineer, pending dispose of the above Writ Petition and pass IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to permit me to amend the Address of the Respondents No.4 and 5 “The Executive Engineer, VGP Division ,Dornala, Prakasam District and The Pay & Accounts Officer, Works & Accounts, Door No.29-2-52, Manasa Complex, Ramamandiram Street, Venkateswara Rao Street, Governorpet, Vijayawada, Krishna District” as “The Executive Engineer, VGP Division , Markapur, Prakasam District and The Pay & Accounts Officer, W & P , Ongole, Prakasam District ” in the cause title, main prayer, interim prayer as well as in the main affidavit in W.P.No.29405 /2024 Counsel for the Petitioner: 1. M SIVA KUMAR Counsel for the Respondent(S): 1. GP FOR REVENUE 2. GP FOR IRRI AND CAD 4 The Court made the following Order: The present Writ Petition was filed under Article 226 of the Constitution of India seeking the following relief:- “… to issue an appropriate writ, order or direction preferably a Writ in the nature of Mandamus declaring the action of the Respondents in deducting 1% labour cess in the Final Bills vide Executive Engineers office Bills uploaded at the instance of the other Respondents as illegal, arbitrary and in contravention of Memo No.636/Reforms- A1/2008, dated 08.06.2011 and in contravention of Building and other Construction Workers’ Welfare Cess Act, 1996 and the Rules made there under in (1) Agreement No.2/2017-18 dated 13.04.2017 (2) Agreement No.5/2017-18, dated 12.05.2017 (3) Supplemental Agreement No.9/2017-18, dated 30.06.2017 (4) Agreement No.28/2017-18, dated 16.10.2017 (5) Agreement No.30/2017-18 dated 13.11.2017 (6) 1st Supplemental Agreement No.24/2018-19 dated 20.07.2018 (7) 2nd Supplemental Agreement No.15/2020-21 dated 23.09.2020 (8) Agreement No.33/2018-19, dated 10.08.2018 (9) Agreement No.67/2018-19, dated 28.12.2018 and (10) Agreement No.13/2019-20 dated 19.10.2019 entered by the Superintending Engineer and contrary to the Common Order passed by this Hon’ble Court in W.P.No.16156/2020 & batch dated 20.9.2023 and consequently direct the respondents not to deduct the 1% labour cess amount in the Final Bills vide Executive Engineer’s office Bill uploaded payable to the petitioner under the agreements (1)Agreement No.2/2017-18, dated 13.04.2017 (2) Agreement No.5/2017-18, dated 12.05.2017 (3) Supplemental Agreement No.9/2017-18, dated 30.06.2017 (4) Agreement No.28/2017-18, dated 16.10.2017 (5) Agreement No.30/2017-18 dated 13.11.2017 (6) 1st Supplemental Agreement No.24/2018-19 dated 20.07.2018 (7) 2nd Supplemental Agreement No.15/2020-21 dated 23.09.2020 (8) Agreement No.33/2018-19 dated 10.08.2018 (9) Agreement No.67/2018-19 dated 28.12.2018 and (10) Agreement No.13/2019-20 dated 19.10.2019 entered by the Superintending Engineer without including the same as required to be included in terms of the Memo No.636/Reforms- A1/2008 dated 08.06.2011 and to pass such other order or orders ….” 2. During hearing, learned counsel for the petitioner and learned Assistant Government Pleader for Irrigation representing the respondents submitted that the issue involved in this petition is squarely covered by the order of this Court in Writ Petition No.16156 of 2020 & batch, dated 20.09.2023. 5 3. In view of the above said submissions of both the learned counsel, this petition is disposed of in terms of the said order dated 20.09.2023 passed in W.P.No.16156 of 2020, with the following directions: a. The respondents shall verify the bills of the petitioners and if the corresponding amount is included in the estimates, the respondents can deduct amount as prescribed at the rate of 1% towards Labour Cess. b. Upon verification, if the respondents found that the corresponding amount is not included in the estimates, the respondent shall not take steps to deduct the amount/recover the amount from the petitioners towards Labour Cess. 4. The Registry is directed to attach a copy of the order in W.P.No.16156 of 2020 dated 20.09.2023, to this order. There shall be no order as to costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________ JUSTICE V.SUJATHA Dated: 15.09.2025 MDP