2025:KER:25002 1 WP(C) No.23646 of 2013 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE P.M.MANOJ MONDAY, THE 24TH DAY OF MARCH 2025 / 3RD CHAITHRA, 1947 WP(C) NO. 23646 OF 2013 PETITIONER: SAINABA KASIM, AGED 60 YEARS KANIYAMPALAM VEED, THODUPUZHA EAST PO, THODUPUZHA IDUKKI DISTRICT. BY ADV SRI.P.P.BIJU RESPONDENTS: 1 THE DEPUTY LABOUR OFFICER THE IDUKKI DISTRICT LABOUR OFFICE, IDUKKI THODUPUZHA EAST PO, THODUPUZHA, IDUKKI DISTRICT PIN-685 585. 2 THE THODUPUZHA MUNICIPALITY REPRESENTED BY ITS SECRETARY, THODUPUZHA P.O., IDUKKI DISTRICT PIN-685 584. 3 THE IDUKKI DISTRICT COLLECTOR COLLECTRATE, PAINAVU P.O, PAINAVU, IDUKKI DISTRICT 686002. OTHER PRESENT: R1 AND 3- SRI.BINOY DAVIS, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2025:KER:25002 2 WP(C) No.23646 of 2013 JUDGMENT Dated this the 24 th day of March, 2025 The writ petition is preferred challenging Ext.P4 demand notice and Ext.P6 order issued by the 1st respondent. Ext.P6 is the demand raised under the Building and Other Construction Workers’ WELFARE Cess Act, 1996. 2. It is the case of the petitioner that the petitioner is having 25 cents of land in Survey No. 190/9B of Thodupuzha Village, Thodupuzha Taluk, Idukki District. The property was purchased in the year 1993 and paying land tax since then. Thereafter the petitioner obtained permission for constructing a residential building having an extent of 2250 square feet in the year 1993. The construction of the building has been completed on 01.10.1994 and the building was numbered accordingly. Thereafter, the petitioner was issued with Ext.P6 notice demanding the amount towards the Building and Other Construction Workers’ Welfare Cess Act, 1996. 3. It is the case of the petitioner that the construction of the entire building has been completed, as per the records of the 2025:KER:25002 3 WP(C) No.23646 of 2013 Municipality, on 01.10.1994 and thereafter the building was numbered. The Act came into force from 03.11.1995. 4. A statement has been filed by the respondent Municipality, whereby admited the facts and reiterated that the construction of the building has been completed on 01.10.1994. On the basis of the same, the assessment was completed and the building was numbered as 21/276-A. After the bifurcation and tax re-organisation, new building number has been assigned as 21/376. However, nothing is mentioned with respect to the applicability of the Act, which is the issue in question. 5. I have heard Sri.P.P.Biju, the learned counsel for the petitioner, Sri.Unnikrishnan V.Alappat, the learned Standing Counsel for the 2nd respondent Municipality and the learned Government Pleader for respondents 1 and 3. 6. Going by the contentions, it appear that already the Municipality has issued a certificate as per Ext.P3 whereby it is certified that the construction of the building has been completed and it was numbered with effect from 01.10.1994. The Act came into existence from 03.11.1995. There is no 2025:KER:25002 4 WP(C) No.23646 of 2013 retrospective applicability to the Act. Therefore, the demand as evident in Ext.P6 cannot be issued for the building which came into existence prior to the implementation of the Act. Hence, I deem it appropriate to set aside Ext.P6 and I do so. Accordingly, the writ petition is allowed. sd/- P.M.MANOJ JUDGE das 2025:KER:25002 5 WP(C) No.23646 of 2013 APPENDIX OF WP(C) 23646/2013 PETITIONER EXHIBITS EXT.P1 - TRUE COPY OF THE TAX RECEIPT DATED 25-9- 2012 EXT.P2 - TRUE COPY OF THE SANCTION ORDER DATED 19- 11-1993 ISSUED BY THE 3RD RESPONDENT. EXT.P3 - TRUE COPY OF THE CERTIFICATE DATED 8-8-2013 ISSUED BY THE 3RD RESPONDENT EXT.P4 - TRUE COPY OF THE SHOW CAUSE NOTICE DATED 31-5-2013 ISSUED BY THE 1ST RESPONDENT. EXT.P5 - TRUE COPY OF THE REPLY DATED NIL SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P6 - TRUE COPY OF THE ORDER DATED ISSUED BY THE 1ST RESPONDENT.