Supreme Court · 2015 INSC 600 · Decided 24 August 2015
A. Prabhakara Reddy & CO. v. State of Madhya Pradesh & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 600 · [2015] 9 S.C.R. 675
- Case number
- CIVIL APPEAL No. 375/2006
- Decided
- 24 August 2015
- Bench
- VIKRAMAJIT SEN, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
A B Building and Construction Workers' Welfare Gess Act, 1996 - s. 3 - Contracts for construction between the c appellants-contractors and the respondent-State - Before constitution of Madhya Pradesh Building and Other Construction Workers' Welfare Board- Demand of cess from the contractors on the ground that no cess could be levied on the contracts which came into D existence before the Board was constituted - Held: The demand of cess cannot be faulted and would not amount to retrospective application of the Gess Act - The scheme of the Gess Act, Building and Other 'Construction
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