SC: UPPTCL acted in excess of power to realize labour cess under Cess Act by withholding dues

Uttar Pradesh Power Transmission Corporation Ltd. Vs CG Power And Industrial Solutions Limited (Supreme Court of India) Conclusion: UPPTCL had no power and authority and or jurisdiction to realize labour cess under the Cess Act in respect of the first contract by withholding dues in respect of other contracts and/or invoking a performance guarantee. The finding of the High Court was sustainable as UPPTCL acted in excess of power by its acts impugned, when there was admittedly no assessment or levy of cess under the Cess Act. Held: SLP under Article 136 of the Constitution of India, filed by as...