2025:JHHC:28853-DB -1 of 2- IN THE HIGH COURT OF JHARKHAND AT RANCHI L.P.A. No. 404 of 2025 1. The State of Jharkhand through the Secretary, Department of Labour, Employment & Training, having its office at Shram Bhawan, Doranda, P.O. & P.S Doranda, District-Ranchi, Jharkhand. 2. The Labour Commissioner, Department of Labour, Employment & Training, having its office at Shram Bhawan, Doranda, P.O. & P.S - Doranda, District- Ranchi, Jharkhand. 3. The Assistant Labour Commissioner-Cum-Cess Assessment Officer (Building and Other Construction Workers Welfare Cess Act, 1996), having its office at Shram Bhawan, Doranda, P.O. & P.S - Doranda, District- Ranchi, Jharkhand. … … … Appellants Versus 1. M/S. Genus Power Infrastructures Ltd., a company registered office at G 123, Sector 63 Noida, Uttar Pradesh 201307 under the Companies Act, 1956, having its Corporate office at SPL 3, RIICO Industrial Area, Sitapura, Tonk Road, P.O. and P.S. Tonk Road, District Jaipur, Rajasthan 302 015, and its regional office presently at Road No. 6, Singh Mansion, Hawai Nagar, P.O. and P.S. -Hawai Nagar, District Ranchi, Jharkhand 834 001, through its Senior Engineer, Mr. Praveen Kumar Gupta, son of Mr. Surendra Prasad Gupta, aged about 30 years, resident of Hatia, Singhmore, P.O. Hatia and P.S. Hatia, District Ranchi. 2. Jharkhand Bijli Vitran Nigam Limited, through its Managing Director, having its office at Engineering Building, HEC, Dhurwa, P.O. and P.S. - Dhurwa, District- Ranchi, Jharkhand. 3. General Manager (IT) Jharkhand Bijli Vitran Nigam Limited, having its office at Engineering Building, HEC, Dhurwa, P.O. and P.S. Dhurwa, District- Ranchi, Jharkhand. … … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Appellants: Mr. Rajiv Ranjan, A.G. Mr. Ashutosh Anand, AAG-III Mr. Sahbaj Akhtar, AC to AAG-III For Resp. No.1: Mr. Madhu Sudan Mittal, Sr. Advocate Ms. Amrita Singh, Advocate For Resp. Nos. 2 & 3: Mr. Rajesh Kumar, S.C. --------- 04/Dated: 18.09.2025 1. The instant appeal on behalf of the State is totally misconceived as no liability whatsoever has been fastened against the State so as to furnish cause of action to file the appeal. The State cannot be said to be a party aggrieved as the responsibility and liability to refund the labour cess 2025:JHHC:28853-DB -2 of 2- has been fastened upon respondent No. 4 before the writ Court i.e. Jharkhand Bijli Vitran Nigam Limited. 2. Accordingly, this appeal is dismissed as not maintainable. Pending Interlocutory Applications stand disposed of. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) 18.09.2025 N.A.F.R. APK/VK.