https://www.scconline.com/blog/post/2022/11/11/delhi-high-court-strikes-down-r-142b-of-building-other-construction-workers-welfare-cess-rules-1998-being-ultra-vires-the-provisions-of-s-11-building-and-other-construction-workers-welfar/
Delhi High Court strikes down R. 14(2)(b) of Building & Other Construction Workers Welfare Cess Rules, 1998 being ultra vires the provisions of S. 11 Building and Other Construction Workers Welfare Cess Act, 1996