Prayagraj, The Allahabad High Court has dismissed a writ petition challenging penalty of Rs 2.72 crore and cess amounting to Rs 1.36 crore, imposed on constructions at Mohammad Ali Jauhar University in Rampur.
Dismissing the writ petition filed by Maulana Mohammad Ali Jauhar Trust through its chairman Mohd Azam Khan, Justice J.J. Munir said the petitioner has an alternate remedy of filing an appeal against the order imposing cess under The Building and Other Construction Workers' Welfare Cess Act, 1996.
Earlier, appearing for the trust, senior advocate S.G. Hasnain had argued that the order against the University was passed in violation of the principles of natural justice as no opportunity was granted to the petitioner to present his case. It would be a case of consideration of adverse material in violation of the first principle of natural justice, Hasnain in court.
Additional advocate general Manish Goyal, representing the state government, argued the petitioner could file an appeal against the cess imposed.
The court after hearing concerned parties observed, "There is a complete remedy under the Cess Act available to the petitioner, which is a special and a fiscal statute. That remedy, in the opinion of this court, ought to be availed by the University, which, it cannot be permitted to bypass, by invoking this court's jurisdiction, under Article 226 of the Constitution."
"It is made clear that anything said in this judgment shall not be construed as an expression on the merits of the case, which shall remain open to be determined by the Statutory Appellate Authority, if the University chooses to appeal, under the provisions of the Cess Act," the court clarified.