Cess Charge 1%

Brajendra Sharma
Dear all I and My Brother Purchase a Society Plot in 2011 & Constructed it in 2014 on lumsum we spend amount 12,00,000/-lacs but BOCW have charge lumsum amount of House is 17,00,000/- Lacs now they have charge on us Rs 17000/- cess charge. do we are liable for paying this amount when we are two partner of house if we take share of constructed amount it is going 8,50,000lacs on each as per rule owner should not spend 10,00,000 lacs.
KK!HR
You will have to see the definition of 'Establishment' to ascertain the position:
(j) "establishment" means any establishment belonging to, or under the control of, Government, any body corporate or firm, an individual or association or other body of individuals which or who employs building workers in any building or other construction work; and includes an establishment belonging to a contractor, but does not include an individual who employs such workers in any building or construction work in relation to his own residence the total cost of such construction not being more than rupees ten lakhs;
So the crucial question is the worth of building or construction work carried out and it does not matter whether it is an individual or a body of individuals who get the construction done. Seen thus there is liability to comply with BOCW Act.
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