[2025:RJ-JP:37615-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11764/2025 Unimaxe Buildestate Pvt. Ltd., Through Its Director Ramlal Choudhary, Its Registered Office At A-47, Rathi Nagar, Gopalpura Bye Pass, Sanganer, Jaipur-302020 ----Petitioner Versus 1. State Of Rajasthan, Through Labour Commissioner Having Its Office At Shram Bhawan, Shanti Nagar, Khatipura Road, Hasanpura, Jaipur. 2. Joint Divisional Labour Commissioner-Cum-Assessing Officer, Office Of Divisional Joint Labour Commissioner, Shanti Nagar, Hasan Pura, Jaipur, Rajasthan. 3. The Appellate Authority-Cum-Labour Commissioner, Shram Bhawan, Shanti Nagar, Khatipura Road, Hasanpura, Jaipur. 4. The District Collector, Collectorate, Banipark, Jaipur. ----Respondents For Petitioner(s) : Mr. Ashutosh Bhatia, Adv. For Respondent(s) : Ms. Shikha Sharma, Adv. HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 16/09/2025 1. Issue notice to the respondents. 2. Ms. Shikha Sharma accepts notice on behalf of the respondents. 3. The petitioner by way of this writ petition challenges the validity of Rule 14(2)(b) of the Building & Other Construction Workers’ Welfare Cess Rules, 1998 (hereinafter referred to as the ‘1998 Rules’) to be ultra vires to the Constitution of India and more particularly to Article 14 and 21 of the Constitution of India [2025:RJ-JP:37615-DB] (2 of 2) [CW-11764/2025] and also ultra vires to the provisions of the Building & Other Construction Workers’ Welfare Cess Act, 1996 (hereinafter referred to as the ‘1996 Act’). 4. Learned counsel for the petitioner further prays to direct the Appellate Authority to entertain and adjudicate upon the appeal preferred by the petitioner on merits without insisting on pre-deposits. 5. Learned counsel for the petitioner has relied upon the order passed by the High Court of Delhi in M.T.N.L. Vs. Deputy Labour Commissioner (South): WP(C) No.2461/2014 decided on 31.10.2022 wherein Rule 14(2)(b) of the 1998 Rules was struck down being ultra vires the provisions of Section 11 of the 1996 Act. Rule 14(2)(b) of the 1998 Rules reads as under: “(b) a certificate from the cess collector to the effect that the amount of cess or penalty or both, as the case may be, relating to such appeal has been deposited;” 6. It is informed that in the case of Union of India Vs. M.T.N.L. & Ors.: SLP No. 6033/2024 wherein, the Hon’ble Supreme Court dismissed the SLP, after hearing the learned Additional Solicitor General on 08.04.2024. 7. The issue raised in this writ petition is therefore, no more res integra. We, therefore dispose of this present writ petition with a direction to the Appellate Authority to consider the appeal on merits without insisting on pre-deposits amount, however, fee in terms of Rule 14(2)(c) of the 1998 Rules shall be deposited. 8. All pending application(s), if any, stand disposed of. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J HEENA/MAHIMA/29