PRAKASH ATLANTA (JV) versus NATIONAL HIGHWAYS AUTHORITY OF INDIA

Case summary from SCR

Issue for Consideration Interpretation and implementation of the Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996 (BOCW Act) and the Building and Other Construction Workers’ Welfare Cess Act, 1996 (Cess Act); issue of the levy and BOCW Act and the Cess Act; whether cess was deductible irrespective of the constitution of Welfare Boards constituted under the BOCW Act; whether the BOCW Act and the Cess Act can be treated as ‘subsequent legislation’ for the purposes of the contracts entered into by NHAI with its