JABALPUR, India, March 28 -- Madhya Pradesh High Court issued the following judgment/order on Feb. 24:

1. Petitioner impugns the action of respondent in deducting 1% cess under Building and other Construction Workers (Regulation of Employment and conditions of Service) Act, 1966 on the value of entire contract. As per the petitioner, the cess is to be deducted only on the value of civil work and not on the supply portion of the contract.

2. Learned counsel for petitioner submits that petitioner has given a representation (Annexure P-6) to the respondents on the said aspect relying on the law laid down by the Supreme Court.

3. Learned counsel for respondents No.1 submits that representation (Annexure P-6) of the petitioner is pending an...