UKHC010103082026 2026:UHC:4933 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/1811/2026 Hon’ble Manoj Kumar Tiwari, J. Mr. Chirag Goswami, Advocate for the petitioner, through video conferencing. 2. Mr. N.K. Papnoi, Standing Counsel for the State of Uttarakhand/respondent nos. 1 to 3. 3. Mr. H.M. Bhatia, Advocate, has put in appearance on behalf of Uttarakhand Building and other Construction Workers Welfare Board. 4. Petitioner is a builder. He is challenging order dated 01.01.2026 passed by Assistant Labour Commissioner by exercising powers under Building and Other Construction Workers Welfare Cess Act, 1996. By the said order, Labour Welfare Cess amounting to `1,07,03,85,600/- was assessed and a sum of `1,07,03,856/ was imposed as penalty upon the petitioner. 5. Learned counsel for the petitioner submits that total value of the project undertaken by petitioner is about ` 47 crore. 6. Learned counsel appearing for Uttarakhand Building and other Construction Workers Welfare Board, however, submits that petitioner has statutory remedy of filing appeal under Section 11 of the Act, which is reproduced below:- UKHC010103082026 2026:UHC:4933 “Appeal 11. (1) Any employer aggrieved by an order of assessment made under section 5 or by an order imposing penalty made under section 9 may, within such time as may be prescribed, appeal to such appellate authority in such form and in such manner as may be prescribed. (2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed. (3) After the receipt of any appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible. (4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law.” 7. Learned counsel for the petitioner raised various contentions touching upon the factual aspects. 8. This Court is not inclined to go into these issues, as petitioner has a statutory remedy and he can raise all his contentions before the Appellate Authority. 9. The writ petition is, accordingly, disposed of with liberty to petitioner to approach the Appellate Authority. If petitioner files appeal within three weeks, the competent authority shall consider and decide the appeal on merits, ignoring the delay. For a period of three weeks, no coercive action shall be taken against the petitioner. (Manoj Kumar Tiwari, J.) 17.06.2026 Navin NAVEEN CHANDRA Digitally signed by NAVEEN CHANDRA DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=3be23325146e76a0642bdf4943fb9046f487df006da82a131bb4e4403 d3c0a15, postalCode=263001, st=UTTARAKHAND, serialNumber=18167EEFB5CA8CFFD421A103819DA875643AF56D653D095C6 ED9A86DAAB21CE5, cn=NAVEEN CHANDRA Date: 2026.06.18 09:58:50 +05'30'