BOCW Cess Not “Subsequent Legislation” Unless Implemented: SC Upholds Awards vs NHAI

Prakash Atlanta (JV) Vs National Highways Authority of India (Supreme Court of India) BOCW & Welfare Cess Not “Subsequent Legislation” Unless Implemented – Supreme Court Upholds Arbitral Awards Against NHAI on Contractors’ Reimbursement Claims The Supreme Court dismissed NHAI’s batch of appeals and upheld arbitral awards directing reimbursement of BOCW welfare cess to contractors, holding that though the BOCW Act, 1996 and the Cess Act, 1996 were enacted earlier, they became operational and enforceable only when effective machinery and Welfare Boards were constituted in the conce...