Building & Other Constructions Workers Welfare Cess Act, 1996–Secs. 3 & 4–Order of assessment–Under challenge–Petitioner has not filed any return as contemplated by Sec. 4 of Act–He neither filed the reply nor the material response to show cause notice to establish the actual cost of construction–Assessing Officer was left with no option but to pass the order of assessment of his own on the basis of information collected by him–He came to the conclusion of cost of construction on the basis of information uploaded by the petitioner himself on the website of Authority–Interference declined.
