THE EMPLOYEES' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952
ACT NO. 19 OF 1952 1*
[4th March, 1952.]
An Act to provide for the institution of provident funds 2*[3*[,
family pension fund and deposit-linked insurance fund]] for employees
in factories and other establishments.
BE it enacted by Parliament as follows :--
1.
Short title, extent and application.
1. Short title, extent and application.- 4*[(1) This Act may be
called the Employees' Provident Funds and Miscellaneous Provisions
Act, 1952.]
(2) It extends to the whole of India except the State of
Jammu and Kashmir.
5*[(3) Subject to the provisions contained in section 16, it
applies--
(a) to every establishment which is a factory engaged in any
industry specified in Schedule I and in which
6*[twenty] or more persons are employed, and
(b) to any other establishment employing 6*[twenty] or more
persons or class of such establishments which the
Central Government may, by notification in the Official
Gazette, specify in this behalf:
Provided that the Central Government may, after giving not less
than two months' notice of its intention so to do, by notification in
the Official Gazette, apply the provisions of this Act to any
establishment employing such number of persons less than 6*[twenty] as
may be specified in the notification.]
7*[(4) Notwithstanding anything contained in sub-section (3) of
this section or sub-section (1) of section 16, where it appears to the
Central Provident Fund Commissioner, whether on an application made to
him in this behalf or otherwise, that the employer and the majority of
employees in relation to any establishment have agreed that the
provisions of this Act should be made applicable to the establishment,
he may, by notification in the Official Gazette, apply the provisions
of this Act to that establishment on and from the date of such
agreement or from any subsequent date specified in such agreement.]
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1. This Act has been extended to Dadra and Nagar Haveli by Reg. 6 of
1963, s. 2 and Sch. I; Pondicherry by Reg. 7 of 1963, s. 3 and
Sch. I and Goa, Daman and Diu by Reg. 11 of 1963, s. 3 and Sch.
2. Ins. by Act 16 of 1971, s. 12.
3. Subs. by Act 99 of 1976, s. 16, for "and family pension fund"
(w.e.f. 1-8-1976).
4. Subs. by s. 17, ibid., for sub-section (1) (w.e.f. 1-8-1976).
5. Subs. by Act 94 of 1956, s. 2, for sub-section (3).
6. Subs. by Act 46 of 1960, s. 2, for "fifty" (w.e.f. 31-12-1960).
7. Subs. by Act 33 of 1988, s. 2 (w.e.f. 1-8-1988).
304
1*[(5) An establishment to which this Act applies shall continue
to be governed by this Act notwithstanding that the number of persons
employed therein at any time falls below twenty.
2* * * * *]
2.
Definitions.
2. Definitions.- In this Act, unless the context otherwise
requires,--
3*[(a) "appropriate Government" means--
(i) in relation to an establishment belonging
to, or under the control of, the Central
Government or in relation to an establishment
connected with a railway company, a major port, a
mine or an oil field or a controlled industry,
4*[or in relation to an establishment having
departments or branches in more than one State,]
the Central Government; and
(ii) in relation to any other establishment,
the State Government;]
5*[(aa) "authorised officer" means the Central Provident
Fund Commissioner, Additional Central Provident
Fund Commissioner, Deputy Provident Fund
Commissioner, Regional Provident Fund Commissioner
or such other officer as may be authorised by the
Central Government, by notification in the
Official Gazette;]
(b) "basic wages" means all emoluments which are earned by
an employee while on duty or 6*[ on leave or on
holidays with wages in either case] in accordance
with the terms of the contract of employment and
which are paid or payable in cash to him, but does
not include--
(i) the cash value of any food concession;
(ii) any dearness allowance (that is to say,
all cash payments by whatever name called paid to
an employee on account of a rise in the cost of
living), house-rent allowance, overtime allowance,
bonus, commission or any other similar allowance
payable to the employee in respect of his
employment or of work done in such employment;
(iii) any presents made by the employer;
(c) "contribution" means a contribution payable in respect
of a member under a Scheme 7*[or the contribution
payable in respect of an employee to whom the
Insurance Scheme applies];
(d) "controlled industry" means any industry the control of
which by the Union has been declared by a Central
Act to be expedient in the public interest;
8*[(e) "employer" means--
(i) in relation to an establishment which is
a factory, the owner or occupier of the factory,
including the agent of
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1. Ins. by Act 46 of 1960, s. 2 (w.e.f. 31-12-1960).
2. Proviso omitted by Act 16 of 1971, s. 13 (w.e.f. 23-4-1971).
3. Subs. by Act 22 of 1958, s. 2, for the former clause.
4. Ins. by Act 22 of 1965, s. 2 (w.e.f. 24-11-1964).
5. Ins. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988).
6. Subs. by s. 3, ibid. (w.e.f. 1-8-1988).
7. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976).
8. Subs. by Act 94 of 1956, s. 4, for cl. (e).
305
such owner or occupier, the legal representative
of a deceased owner or occupier and, where a
person has been named as a manager of the factory
under clause (f) of sub-section (1) of section 7
of the Factories Act, 1948 (63 of 1948), the
person so named; and
(ii) in relation to any other establishment,
the person who, or the authority which, has the
ultimate control over the affairs of the
establishment, and where the said affairs are
entrusted to a manager, managing director or
managing agent, such manager, managing director or
managing agent;]
(f) "employee" means any person who is employed for wages in
any kind of work, manual or otherwise, in or in
connection with the work of 1*[an establishment],
and who gets his wages directly or indirectly from
the employer,
2*[and includes any person--
(i) employed by or through a contractor in or
in connection with the work of the establishment;
(ii) engaged as an apprentice, not being an
apprentice engaged under the Apprentices Act,
1961 (52 of 1961), or under the standing orders
of the establishment;]
3*[(ff) "exempted employee" means an employee to whom a
Scheme 4*[or the Insurance Scheme, as the case may be,]
would, but for the exemption granted under 5*** section
17, have applied;
(fff) "exempted 6*[establishment]" means 1*[an
establishment] in respect of which an exemption has
been granted under section 17 from the operation of all
or any of the provisions of any Scheme 4*[or the
Insurance Scheme, as the case may be], whether such
exemption has been granted to the 6*[establishment] as
such or to any person or class of persons employed
therein;]
(g) "factory" means any premises, including the precincts
thereof, in any part of which a manufacturing process
is being carried on or is ordinarily so carried on,
whether with the aid of power or without the aid of
power;
7*[(gg) "Family Pension Fund" means the Family Pension Fund
established under the Family Pension Scheme;
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1. Subs. by Act 94 of 1956, s. 3, for "a factory".
2. Subs. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988).
3. Ins. by Act 37 of 1953, s. 3.
4. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976).
5. The words, brackets and figure "sub-section (1) of" omitted by
Act 28 of 1963; s. 2 (w.e.f. 30-11-1963).
6. Subs. by Act 94 of 1956, s. 3, for "factory".
7. Ins. by Act 16 of 1971, s.14 (w.e.f. 23-4-1971).
306
(ggg) "Family Pension Scheme" means the Employees' Family
Pension Scheme framed under section 6A;]
(h) "Fund" means the provident fund established under a
Scheme;
(i) "industry" means any industry specified in Schedule I,
and includes any other industry added to the Schedule
by notification under section 4;
1*[(ia) "Insurance Fund" means the Deposit-linked Insurance
Fund established under sub-section (2) of section 6C;
(ib) "Insurance Scheme" means the Employees" Deposit-linked
Insurance Scheme framed under sub-section (1) of
section 6C;]
2*[3*[(ic)] "manufacture" or "manufacturing process" means
any process for making, altering, repairing,ornamenting, finishing, packing, oiling, washing,
cleaning, breaking up, demolishing or otherwise
treating or adapting any article or substance with a
view to its use, sale, transport, delivery or
disposal;]
(j) "member" means a member of the Fund;
(k) "occupier of a factory" means the person who has
ultimate control over the affairs of the factory, and,
where the said affairs are entrusted to a managing
agent, such agent shall be deemed to be the occupier of
the factory;
4*[(ka) "prescribed" means prescribed by rules made under
this Act;
(kb) "Recovery Officer" means any officer of the Central
Government, State Government or the Board of Trustees
constituted under section 5A, who may be authorised by
the Central Government, by notification in the Official
Gazette, to exercise the powers of a Recovery Officer
under this Act;]
5*[(l) "Scheme" means the Employees' Provident Fund Scheme
framed under section 5.]
4*[(m) "Tribunal" means the Employees' Provident Funds
Appellate Tribunal constituted under section 7D].
2A.
Establishment to include all departments and branches.
6*[2A. Establishment to include all departments and branches.-For
the removal of doubts, it is hereby declared that where an
establishment consists of different departments or has branches,
whether situate in the same place or in different places, all such
departments or branches shall be treated as parts of the same
establishment.]
3.
Power to apply Act to an establishment which has a common providentfund with
another establishment.
7*[3. Power to apply Act to an establishment which has a common
provident fund with another establishment.- Where immediately before
this Act becomes applicable to an establishment there is in existence
a provident fund which is common to the employees employed in that
establishment and employees in any other establishment, the Central
Government may, by notification in Official Gazette, direct that the
provisions of this Act shall also apply to such other establishment.]
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1. Ins. by Act 99 of 1976, s. 18 (w.e.f. 1-8-1976).
2. Subs. by Act 28 of 1963, s. 2, for cl. (ia) (w.e.f. 30-11-1963).
Cl. (ia) ins. by Act 37 of 1953, s. 3.
3. Cl. (ia) relettered as (ic) by Act 99 of 1976, s. 18 (w.e.f. 1-8-
1976).
4. Ins. by Act 33 of 1988, s. 3 (w.e.f. 1-8-1988).
5. Subs. by Act 16 of 1971, s. 14, for cl. (l) (w.e.f. 23-4-1971).
6. Ins. by Act 46 of 1960, s. 3 (w.e.f. 31-12-1960).
7. Subs. by Act 94 of 1956, s. 5, for the former section.
307
4.
Power to add to Schedule I.
4. Power to add to Schedule I.-(1) The Central Government may, by
notification in the Official Gazette, add to Schedule I any other
industry in respect of the employees whereof it is of opinion that a
provident fund scheme should be framed under this Act, and thereupon
the industry so added shall be deemed to be an industry specified in
Schedule I for the purposes of this Act.
(2) All notifications under sub-section (1) shall be laid before
Parliament, as soon as may be, after they are issued.
5.
Employees' Provident Fund Schemes.
5. Employees' Provident Fund Schemes.- 1*[(1)] The Central
Government may, by notification in the Official Gazette, frame a
Scheme to be called the Employees' Provident Fund Scheme for the
establishment of provident funds under this Act for employees or for
any class of employees and specify the 2*[establishments] or class of
2*[establishments] to which the said Scheme shall apply 3*[and there
shall be established, as soon as may be after the framing of the
Scheme, a Fund in accordance with the provisions of this Act and the
Scheme].
4*[(1A) The Fund shall vest in, and be administered by, the
Central Board constituted under section 5A.
(1B) Subject to the provisions of this Act, a Scheme framed under
sub-section (1) may provide for all or any of the matters specified in
Schedule II.]
3*[(2) A Scheme framed under sub-section (1) may provide that any
of its provisions shall take effect either prospectively or
retrospectively on such date as may be specified in this behalf in the
Scheme.]
5A.
Central Board.
5*[5A. Central Board.- (1) The Central Government may, by
notification in the Official Gazette, constitute, with effect from
such date as may be specified therein, a Board of Trustees for the
territories to which this Act extends (hereinafter in this Act
referred to as the Central Board) consisting of the following
6*[persons as members] namely:--
(a) 6*[a Chairman and a Vice-Chairman] to be appointed by
the Central Government;
7*[(aa) the Central Provident Fund Commissioner, ex-
officio;]
(b) not more than five persons appointed by the Central
Government from amongst its officials;
(c) not more than fifteen persons representing Governments
of such States as the Central Government may specify in
this behalf, appointed by the Central Government;
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1. S. 5 re-numbered as sub-section (1) by Act 37 of 1953, s. 4.
2. Subs. by Act 94 of 1956, s. 3, for "factories".
3. Ins. by Act 37 of 1953, s. 4.
4. Ins. by Act 28 of 1963, s. 3 (w.e.f. 30-11-1963).
5. Ins. by s. 4, ibid. (w.e.f. 30-11-1963).
6. Subs. by Act 33 of 1988, s. 4 (w.e.f. 1-8-1988).
7. Ins. by s. 4, ibid. (w.e.f. 1-8-1988).
308
(d) 1*[ten persons] representing employers of the
establishments to which the Scheme applies, appointed
by the Central Government after consultation with such
organisations of employers as may be recognised by the
Central Government in this behalf; and
(e) 1*[ten persons] representing employees in the
establishments to which the Scheme applies, appointed
by the Central Government after consultation with such
organisations of employees as may be recognised by the
Central Government in this behalf.
(2) The terms and conditions subject to which a member of the
Central Board may be appointed and the time, place and procedure of
the meetings of the Central Board shall be such as may be provided for
in the Scheme.
(3) The Central Board shall 2*[, subject to the provisions of
section 6A 3*[and section 6C,]] administer the Fund vested in it in
such manner as may be specified in the Scheme.
(4) The Central Board shall perform such other functions as it
may be required to perform by or under any provisions of the Scheme
4*[5*[, the Family Pension Scheme and the Insurance Scheme]].
6*[(5) The Central Board shall maintain proper accounts of its
income and expenditure in such form and in such manner as the Central
Government may, after consultation with the Comptroller and Auditor-
General of India, specify in the Scheme.
(6) The accounts of the Central Board shall be audited annually
by the Comptroller and Auditor-General of India and any expenditure
incurred by him in connection with such audit shall be payable by the
Central Board to the Comptroller and Auditor-General of India.
(7) The Comptroller and Auditor-General of India and any person
appointed by him in connection with the audit of the accounts of the
Central Board shall have the same rights and privileges and authority
in connection with such audit as the Comptroller and Auditor-General
has, in connection with the audit of Government accounts and, in
particular, shall have the right to demand the production of books,
accounts, connected vouchers, documents and papers and inspect any of
the offices of the Central Board.
(8) The accounts of the Central Board as certified by the
Comptroller and Auditor-General of India or any other person appointed
by him in this behalf together with the audit report thereon shall be
forwarded to the Central Board which shall forward the same to the
Central Government along with its comments on the report of the
Comptroller and Auditor-General.
(9) It shall be the duty of the Central Board to submit also to
the Central Government an annual report of its work and activities and
the Central Government shall cause a copy of the annual report, the
audited accounts together with the report of the Comptroller and
Auditor-General of India and the comments of the Central Board thereon
to be laid before each House of Parliament."
5AA.
Executive Committee.
7*[5AA. Executive Committee.- (1) The Central Government may, by
notification in the Official Gazette, constitute, with effect from
such date as may be specified therein, an Executive Committee to
assist the Central Board in the performance of its functions.
(2) The Executive Committee shall consist of the following
persons as members, namely:--
(a) a Chairman appointed by the Central Government from
amongst the members of the Central Board;
(b) two persons appointed by the Central Government from
amongst the persons referred to in clause (b) of sub section (1) of section 5A;
(c) three persons appointed by the Central Government from
amongst the persons referred to in clause (c) of sub-
section (1) of section 5A;
(d) three persons representing the employees elected by the
Central Board from amongst the persons referred to in
clause (d) of sub-section (1) of section 5A;
(e) three persons representing the employees elected by the
Central Board from amongst the persons referred to in
clause (e) of sub-section (1) of section 5A;
(f) the Central Provident Fund Commissioner, ex officio.
(3) The terms and conditions subject to which a member of the
Central Board may be appointed or elected to the Executive Committee
and the time, place and procedure of the meetings of the Executive
Committee shall be such as may be provided for in the Scheme].
5B.
State Board.
5B. State Board.- (1) The Central Government may, after
consultation with the Government of any State, by notification in the
Official Gazette, constitute for that State a Board of Trustees
(hereinafter in this Act referred to as the State Board) in such
manner as may be provided for in the Scheme.
(2) A State Board shall exercise such powers and perform such
duties as the Central Government may assign to it from time to time.
(3) The terms and conditions subject to which a member of a State
Board may be appointed and the time, place and procedure of the
meetings of a State Board shall be such as may be provided for in the
Scheme.
5C.
Board of Trustees to be body corporate.
5C. Board of Trustees to body corporate.- Every Board of Trustees
constituted under section 5A or section 5B shall be a body corporate
under the name specified in the notification constituting it, having
perpetual succession and a common seal and shall by the said name sue
and be sued.
5D.
Appointment of officers.
5D. Appointment of officers.- (1) The Central Government shall
appoint a Central Provident Fund Commissioner who shall be the chief
executive officer of the Central Board and shall be subject to the
general control and superintendence of the Board.
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1. Subs. by Act 33 of 1988, s. 4 (w.e.f. 1-8-1988).
2. Ins. by Act 16 of 1971, s. 15 (w.e.f. 23-4-1971).
3. Ins. by Act 99 of 1976, s. 19 (w.e.f. 1-8-1976).
4. Ins. by Act 16 of 1971, s. 16 (w.e.f. 23-4-1971).
5. Subs. by Act 99 of 1976, s. 19, for "and the Family Pension
Scheme" (w.e.f. 1-8-1976).
6. Ins. by Act 33 of 1988, s. 4 (w.e.f. 1-8-1988).
7. Ins. by s. 5, ibid. (w.e.f. 1-8-1988).
309
(2) The Central Government may also appoint 1*[ a Financial
Adviser and Chief Accounts Officer] to assist the Central Provident
Fund Commissioner in the discharge of his duties.
(3) The Central Board may appoint 2*[, subject to the maximum
scale of pay, as may be specified in the Scheme, as many Additional
Central Provident Fund Commissioners, Deputy Provident Fund
Commissioners, Regional Provident Fund Commissioners, Assistant
Provident Fund Commissioners and] such other officers and employees
as it may consider necessary for the efficient administration of the
Scheme 3*[4*[, the Family Pension Scheme and the Insurance Scheme]].
(4) No appointment to 1*[the post of the Central Provident Fund
Commissioner or an Additional Central Provident Fund Commissioner or
an Financial Adviser and Chief Accounts Officer or any other post
under the Central Board carrying a scale of pay equivalent to the
scale of pay of any Group `A' or Group `B' post under the Central
Government] shall be made except after consultation with the Union
Public Service Commission:
Provided that no such consultation shall be necessary in regard
to any such appointment--
(a) for a period not exceeding one year; or
(b) if the person to be appointed is at the time of his
appointment--
(i) a member of the Indian Administrative Service,
or
(ii) in the service of the Central Government or a
State Government or the Central Board in a 1*[Group `A'
or Group `B' post].
(5) A State Board may, with the approval of the State Government
concerned, appoint such staff as it may consider necessary.
(6) The method of recruitment, salary and allowances, discipline
and other conditions of service of the Central Provident Fund
Commissioner, 1*[and the Financial Adviser and Chief Accounts
Officer] shall be such as may be specified by the Central Government
and such salary and allowances shall be paid out of the Fund.
1*[(7) (a) The method of recruitment, salary and allowances,
discipline and other conditions of service of the Additional Central
Provident Fund Commissioner, Deputy Provident Fund Commissioner,
Regional Provident Fund Commissioner, Assistant Provident Fund
Commissioner and other officers and employees of the Central Board
shall be such as may be specified by the Central Board in accordance
with the rules and orders applicable to the officers and employees of
the Central Government drawing corresponding scales of pay:
Provided that where the Central Board is of the opinion that it
is necessary to make a departure from the said rules or orders in
respect of any of the matters aforesaid, it shall obtain the prior
approval of the Central Government.
(b) In determining the corresponding scales of pay of officers
and employees under clause (a), the Central Board shall have regard to
the educational qualifications, method of recruitment, duties and
responsibilities of such officers and employees under the Central
Government and in case of any doubt, the Central Board shall refer the
matter to the Central Government whose decision thereon shall be
final.]
(8) The method of recruitment, salary and allowances, discipline
and other conditions of service of officers and employees of a State
Board shall be such as may be specified by that Board, with the
approval of the State Government concerned.
5DD.
Acts and proceedings of the Central Board or its Executive Committeeor the
State Board not to be invalidated on certain grounds.
5*[5DD. Acts and proceedings of the Central Board or its
Executive Committee or the State Board not to be in validated on
certain grounds.- No act done or proceeding taken by the Central Board
or the Executive Committee constituted under section 5AA or the State
Board shall be questioned on the ground merely of the existence of any
vacancy in, or any defect in the constitution of, the Central Board or
the Executive Committee or the State Board, as the case may be.]
5E.
Delegation.
5E. Delegation.- 6*[The Central Board may delegate to the
Executive Committee or to the Chairman of the Board or to any of its
officers and a State Board may delegate to its Chairman or to any of
its officers].
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1. Subs. by Act 33 of 1988, s. 6 (w.e.f. 1-8-1988).
2. Ins. by s. 6 ibid. (w.e.f. 1-8-1988).
3. Ins. by Act 16 of 1971, s. 16.
4. Subs. by Act 99 of 1976, s. 20, for "and the Family Pension
Scheme" (w.e.f. 1-8-1976).
5. Ins. by Act 33 of 1988, s. 7 (w.e.f. 1-8-1988).
6. Subs. by s. 8, ibid. (w.e.f. 1-8-1988).
310
subject to such conditions and limitations, if any, as it may specify,
such of its powers and functions under this Act as it may deem
necessary for the efficient administration of the Scheme 1*[, the
Family Pension Scheme and the Insurance Scheme].]
6.
Contributions and matters which may be provided for in Schemes.
6. Contributions and matters which may be provided for in
Schemes.-2*** The contribution which shall be paid by the employer to
the Fund shall be 3*[eight and one-third per cent.] of the basic
wages, 4*[dearness allowance and retaining allowance (if any)] for the
time being payable to each of the employees 5*[(whether employed by
him directly or by or through a contractor)], and the employees'
contribution shall be equal to the contribution payable by the
employer in respect of him and may, 3*[if any employee so desires,
be an amount exceeding eight and one-third per cent. of his basic
wages, dearness allowance and retaining allowance (if any), subject to
the condition that the employer shall not be under an obligation to
pay any contribution over and above his contribution payable under
this section.]
6*[3*[Provided that in its application to any establishment or
class of establishments which the Central Government, after making
such inquiry as it deems fit, may, by notification in the Official
Gazette specify, this section shall be subject to the modification
that for the words "eight and one-third per cent.", at both the places
where they occur, the words "ten per cent.". shall be substituted:]
Provided further that] where the amount of any contribution
payable under this Act involves a fraction of a rupee, the Scheme may
provide for the rounding off of such fraction to the nearest rupee,
half of a rupee or quarter of a rupee.
7*[Explanation 1].--For the purposes of this 8*[section],
dearness allowance shall be deemed to include also the cash value of
any food concession allowed to the employee.
9*[Explanation 2.--For the purposes of this 8*[section],
"retaining allowance" means an allowance payable for the time being to
an employee of any factory or other establishment during any period in
which the establishment is not working, for retaining his services.]10* * * * *
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1. Subs. by Act 99 of 1976, s. 20, for "and the Family Pension
Scheme" (w.e.f. 1-8-1976).
2. The brackets and figure "(1)" omitted by Act 28 of 1963, s. 5
(w.e.f. 30-11-1963).
3. Subs. by Act 33 of 1988, s. 9 (w.e.f. 1-8-1988).
4. Subs. by Act 46 of 1960, s. 4, for "and the dearness allowance"
(w.e.f. 31-12-1960).
5. Ins. by Act 28 of 1963, s. 5 (w.e.f. 30-11-1963).
6. Subs. by Act 48 of 1962, s. 2, for "Provided that" (w.e.f. 1-1-1963).
7. Original Explanation re-numbered as Explanation 1 by Act 46 of 1960,
s. 4 (w.e.f. 31-12-1960).
8. Subs. by Act 28 of 1963, s. 5, for "sub-section" (w.e.f. 30-11-
1963).
9. Ins. by s.4, Act 46 of 1960, (w.e.f. 31-12-1960).
10. Sub-sections (2) and (3) omitted by Act 28 of 1963, s. 5 (w.e.f.
30-11-1963). Sub-section (3) was ins. by Act 37 of 1953, s. 5.
311
6A.
Employees' Family Pension Scheme.
1*[6A. Employees' Family Pension Scheme.- (1) The Central
Government may, by notification in the Official Gazette, frame a
scheme to be called the Employees' Family Pension Scheme for the
purpose of providing family pension and life assurance benefits to the
employees of any establishment or class of establishments to which
this Act applies.
(2) There shall be established, as soon as may be after the
framing of the Family Pension Scheme, a Family Pension Fund into which
shall be paid from time to time in respect of every such employee--
(a) such portion, not exceeding one-fourth, of the amount
payable under section 6 as contribution by the employer
as well as the employee, as may be specified in the
Family Pension Scheme,
(b) such sums as are payable by the employer of an exempted
establishment under sub-section (6) of section 17, and
(c) such sums, being not less than the amount payable in
pursuance of clause (a) out of the employer's
contribution under section 6, as the Central Government
may, after due appropriation made by Parliament by law
in this behalf, specify.
(3) The Family Pension Fund shall vest in and be administered by
the Central Board.
(4) The Family Pension Scheme may provide for all or any of the
matters specified in Schedule III.
(5) The Family Pension Scheme may provide that any of its
provisions shall take effect either prospectively or retrospectively
on such date as may be specified in this behalf in that Scheme.
6B.
Special grant by Central Government.
6B. Special grant by Central Government.-The Central Government
shall, after due appropriation made by Parliament by law in this
behalf, pay such further sums as may be determined by it into the
Family Pension Fund to meet all the expenses in connection with the
administration of the Family Pension Scheme other than the expenses
towards the cost of any benefits provided by or under the said
Scheme.]
6C.
Employees' Deposit linked Insurance Scheme.
2*[6C. Employees' Deposit linked Insurance Scheme.- (1) The
Central Government may, by notification in the Official Gazette, frame
a scheme to be called the Employees' Deposit-linked Insurance Scheme
for the purpose of providing life insurance benefits to the employees
of any establishment or class of establishments to which this Act
applies.
(2) There shall be established, as soon as may be after the
framing of the Insurance Scheme, a Deposit-linked Insurance Fund into
which shall be paid by the employer from time to time in respect of
every such employee
---------------------------------------------------------------------
1. Ins. by Act 16 of 1971, s. 18 (w.e.f. 23-4-1971).
2. Ins. by Act 99 of 1976, s. 21 (w.e.f. 1-8-1976).
312
in relation to whom he is the employer, such amount, not being more
than one per cent. of the aggregate of the basic wages, dearness
allowance and retaining allowance (if any) for the time being payable
in relation to such employee as the Central Government may, by
notification in the Official Gazette, specify.
Explanation.--For the purposes of this sub-section, the
expression "dearness allowance" and "relating allowance" have the same
meanings as in section 6.
(3) The Central Government shall, after due appropriation made by
Parliament by law, contribute to the Insurance Fund in relation to
each employee, of any establishment or class of establishments to
which this Act applies, an amount representing one-half of the
contribution which an employer is required, by sub-section (2), to
make.
(4) (a) The employer shall pay into the Insurance Fund such
further sums of money, not exceeding one-fourth of the contribution
which he is required to make under sub-section (2), as the Central
Government may, from time to time, determine to meet all the expenses
in connection with the administration of the Insurance Scheme other
than the expenses towards the cost of any benefits provided by or
under that scheme.
(b) The Central Government shall, after due appropriation made by
Parliament by law, pay into the Insurance Fund such further sums of
money representing one-half of the sums payable by the employer under
clause (a) to meet all the expenses in connection with the
administration of the Insurance Scheme other than the expenses towards
the cost of any benefits provided by or under that scheme.
(5) The Insurance Fund shall vest in the Central Board and be
administered by it in such manner as may be specified in the Insurance
Scheme.
(6) The Insurance Scheme may provide for all or any of the
matters specified in Schedule IV.
(7) The Insurance Scheme may provide that any of its provisions
shall take effect either prospectively or retrospectively on such date
as may be specified in this behalf in that Scheme.]
6D.
Laying of schemes before Parliament.
1*[6D. Laying of schemes before Parliament.- Every scheme framed
under section 5, section 6A and section 6C shall be laid, as soon as
may be after it is framed, before each House of Parliament, while it
is in session, for a total period of thirty days which may be
comprised in one session or in two or more successive sessions, and
if, before the expiry of the session immediately following the session
or the successive sessions aforesaid, both Houses agree in making any
modification in the scheme, or both Houses agree that the scheme
should not be framed, the scheme shall thereafter have effect only in
such modified form or be of no effect, as the case may be; so,
however, that any such modification or annulment shall be without
prejudice to the validity of anything previously done under that
scheme.]
7.
Modification of scheme.
7. Modification of scheme.- (1) The Central Government may, by
notification in the Official Gazette, add to, 2*[amend or vary, either
prospectively or retrospectively, the Scheme, the Family Pension
Scheme or the Insurance Scheme, as the case may be].
1*[(2) Every notification issued under sub-section (1) shall be
laid, as soon as may be after it is issued, before each House of
Parliament while it is in session, for a total period of thirty days,
which may be comprised in one session or in two or more successive
sessions, and if, before the expiry of the session immediately
following the session or the successive sessions aforesaid, both
Houses agree in making any modification in the notification, or both
Houses agree that the notification should not be issued, the
notification shall thereafter have effect only in such modified form
or be of no effect, as the case may be; so, however, that any such
modification or annulment shall be without prejudice to the validity
of anything previously done under that notification.]
---------------------------------------------------------------------
1. Ins. by Act 4 of 1986, s. 2 and Sch. (w.e.f. 15-5-1986).
2. Subs. by Act 99 of 1976, s. 22, for certain words (w.e.f. 1-8-
1976).
313
7A.
Determination of moneys due from employees.
1*[7A. Determination of moneys due from employees.- 2*[(1) The
Central Provident Fund Commissioner, any Additional Central Provident
Fund Commissioner, any Deputy Provident Fund Commissioner, any
Regional Provident Fund Commissioner or any Assistant Provident Fund
Commissioner may, by order,--
(a) in a case where a dispute arises regarding the applicability
of this Act to an establishment, decide such dispute; and
(b) determine the amount due from any employer under any
provision of this Act, the Scheme or the Family Pension
Scheme or the Insurance Scheme, as the case may be,
and for any of the aforesaid purposes may conduct such inquiry as he
may deem necessary];
(2) The officer conducting the inquiry under sub-section (1)
shall, for the purposes of such inquiry, have the same powers as are
vested in a court under the Code of Civil Procedure, 1908 (5 of
1908), for trying a suit in respect of the following matters, namely:-
(a) enforcing the attendance of any person or examining him
on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses;
and any such inquiry shall be deemed to be a judicial proceeding
within the meaning of sections 193 and 228, and for the purpose of
section 196, of the Indian Penal Code (45 of 1860).
(3) No order 3*** shall be made under sub-section (1), unless
2*[the employer concerned] is given a reasonable opportunity of
representing his case.
4*[(3A) Where the employer, employee or any other person
required to attend the inquiry under sub-section (1) fails to attend
such inquiry without assigning any valid reason or fails to produce
any document or to file any report or return when called upon to do
so, the officer conducting the inquiry may decide the applicability of
the Act or determine the amount due from any employer, as the case may
be, on the basis of the evidence adduced during such inquiry and other
documents available on record.];
2*[(4) Where an order under sub-section (1) is passed against an
employer ex parte, he may, within three months from the date of
communication of such order, apply to the officer for setting aside
such order and if he satisfies the officer that the show cause notice
was not duly served or that he was prevented by any sufficient cause
from appearing when the inquiry was held, the officer shall make an
order setting aside his earlier order and shall appoint a date for
proceeding with the inquiry:
Provided that no such order shall be set aside merely on the
ground that there has been an irregularity in the service of the show
cause notice if the officer is satisfied that the employer had notice
of the date of hearing and had sufficient time to appear before the
officer.
Explanation.--Where an appeal has been preferred under this Act
against an order passed ex parte and such appeal has been disposed of
otherwise than on the ground that the appellant has withdrawn the
appeal, no application shall lie under this sub-section for setting
aside the ex parte order.
(5) No order passed under this section shall be set aside on any
application under sub-section (4) unless notice thereof has been
served on the opposite party.].
7B.
Review of orders passed under section 7A.
5*[7B. Review of orders passed under section 7A.- (1) Any person
aggrieved by an order made under sub-section (1) of section 7A, but
from which no appeal has been preferred under this Act, and who, from
the discovery of new and important matter or evidence which, after
the exercise of due diligence was not within his knowledge or could
not be produced by him at the time when the order was made, or on
account of some mistake or error apparent on the face of the record or
for any other sufficient reason, desires to obtain a review of such
order may apply for a review of that order to the officer who passed
the order:
Provided that such officer may also on his own motion review his
order if he is satisfied that it is necessary so to do on any
such ground.
(2) Every application for review under sub-section (1) shall be
filed in such form and manner and within such time as may be specified
in the Scheme.
(3) Where it appears to the officer receiving an application for
review that there is no sufficient ground for a review, he shall
reject the application.
(4) Where the officer is of opinion that the application for
review should be granted, he shall grant the same:
Provided that,--
(a) no such application shall be granted without previous notice
to all the parties before him to enable them to appear and be
heard in support of the order in respect of which a review is
applied for, and
(b) no such application shall be granted on the ground of
discovery of new matter or evidence which the applicant
alleges was not within his knowledge or could not be produced
by him when the order was made, without proof of such
allegation.
(5) No appeal shall lie against the order of the officer
rejecting an application for review, but an appeal under this Act
shall lie against an order passed under review as if the order passed
under review were the original order passed by him under section 7A.
7C.
Determination of escaped amount.
7C. Determination of escaped amount.- Where an order determining
the amount due from an employer under section 7A or section 7B has
been passed and if the officer who passed the order--
(a) has reason to believe that by reason of the omission or
failure on the part of the employer to make any document
or report available, or to disclose, fully and truly, all
material facts necessary for determining the correct amount
due from the employer, any amount so due from such employer
for any period has escaped his notice;
(b) has, in consequence of information in his possession, reason
to believe that any amount to be determined under section
7A or section 7B has escaped from his determination for
any period notwithstanding that there has been no omission
or failure as mentioned in clause (a) on the part of the
employer,
he may, within a period of five years from the date of communication
of the order passed under section 7A or section 7B, re-open the case
and pass appropriate orders re-determining the amount due from the
employer in accordance with the provisions of this Act:
Provided that no order re-determining the amount due from the
employer shall be passed under this section unless the employer is
given a reasonable opportunity of representing his case.
7D.
Employees' Provident Funds Appellate Tribunal.
7D. Employees' Provident Funds Appellate Tribunal.- (1) The
Central Government may, by notification in the Official Gazette,
constitute one or more Appellate Tribunals to be known as the
Employees' Provident Funds Appellate Tribunal to exercise the powers
and discharge the functions conferred on such Tribunal by this Act and
every such Tribunal shall have jurisdiction in respect of
establishments situated in such area as may be specified in the
notification constituting the Tribunal.
(2) A Tribunal shall consist of one person only to be appointed
by the Central Government.
(3) A person shall not be qualified for appointment as the
Presiding Officer of a Tribunal (hereinafter referred to as the
Presiding Officer), unless he is, or has been, or is qualified to be,
a Judge of a High Court.
7E.
Term of office.
7E. Term of office.- The Presiding Officer of a Tribunal shall
hold office for a term of five years from the date on which he enters
upon his office or until he attains the age of sixty-two years,
whichever is earlier.
7F.
Resignation.
7F. Resignation.- The Presiding Officer may, by notice in writing
under his hand addressed to the Central Government, resign his office:
Provided that the Presiding Officer shall, unless he is permitted
by the Central Government to relinquish his office sooner, continue to
hold office until the expiry of three months from the date of receipt
of such notice or until a person duly appointed as his successor
enters upon his office or until the expiry of his term of office,
whichever is the earliest.
7G.
Salary and allowances and other terms and conditions of service ofPresiding
Officer.
7G. Salary and allowances and other terms and conditions of or
service of Presiding Officer.- The salary and allowances payable to,
and the other terms and conditions of service (including pension,
gratuity and other retirement benefits) of, the Presiding Officer
shall be such as may be prescribed:
Provided that neither the salary and allowances nor the other terms
and conditions of service of the Presiding Officer shall be varied to his
disadvantage after his appointment.
7H.
Staff of Tribunal.
7H. Staff of Tribunal.-(1) The Central Government shall determine
the nature and categories of the officers and other employees required
to assist a Tribunal in the discharge of its functions and provide the
Tribunal with such officers and other employees as it may think fit.
(2) The officers and other employees of a Tribunal shall
discharge their functions under the general superintendence of the
Presiding Officer.
(3) The salaries and allowances and other conditions of service
of the officers and other employees of a Tribunal shall be such as may
be prescribed.
7I.
Appeals to Tribunal.
7I. Appeals to Tribunal.- (1) Any person aggrieved by a
notification issued by the Central Government, or an order passed by
the Central Government or any authority, under the proviso to sub-
section (3), or sub-section (4), of section 1, or section 3, or sub-
section (1) of section 7A, or section 7B [except an order rejecting an
application for review referred to in sub-section (5) thereof], or
section 7C, or section 14B, may prefer an appeal to a Tribunal against
such notification or order.
(2) Every appeal under sub-section (1) shall be filed in such
form and manner, within such time and be accompanied by such fees, as
may be prescribed.
7J.
Procedure of Tribunals.
7J. Procedure of Tribunals.- (1) A Tribunal shall have power to
regulate its own procedure in all matters arising out of the exercise
of its powers or of the discharge of its functions including the
places at which the Tribunal shall have its sittings.
(2) A Tribunal shall, for the purpose of discharging its
functions, have all the powers which are vested in the officers
refered to in section 7A and any proceeding before the Tribunal shall
be deemed to be a judicial proceeding within the meaning of sections
193 and 228, and for the purpose of section 196, of the Indian Penal
Code (45 of 186) and the Tribunal shall be deemed to be a civil court
for the all purposes of section 195 and Chapter XXVI of the Code of
Criminal Procedure, 1973 (2 of 1974).
7K.
Right of appellant to take assistance of legal practitioner and
ofGovernment, etc., to appoint presenting Officers.
7K. Right of appellant to take assistance of legal practitioner
and of Government, etc., to appoint presenting Officers.- (1) A person
preferring an appeal to a Tribunal under this Act may either appear in
person or take the assistance of a legal practitioner of his choice to
present his case before the Tribunal.
(2) The Central Government or a State Government or any
other authority under this Act may authorise one or more legal
practitioners or any of its officers to act as presenting officers and
every person so authorised may present the case with respect to any
appeal before a Tribunal.
7L.
Orders of Tribunal.
7L. Orders of Tribunal.-A Tribunal may after giving the parties to
the appeal an opportunity of being heard, pass such orders thereon as
it thinks fit, confirming, modifying or annulling the order appealed
against or may refer the case back to the authority which passed such
order with such directions as the Tribunal may think fit, for a fresh
adjudication or order, as the case may be, after taking additional
evidence, if necessary.
(2) A Tribunal may, at any time within five years from the date
of its order, with a view to rectifying any mistake apparent from the
record, amend any order passed by it under sub-section (1) and shall
make such amendment in the order if the mistake is brought to its
notice by the parties to the appeal:
Provided that an amendment which has the effect of enhancing the
amount due from, or otherwise increasing the liability of, the
employer shall not be made under this sub-section, unless the Tribunal
has given notice to him of its intention to do so and has allowed him
a reasonable opportunity of being heard.
(3) A Tribunal shall send a copy of every order passed under this
section to the parties to the appeal.
(4) Any order made by a Tribunal finally disposing of an appeal
shall not be questioned in any court of law.
7M.
Filling up of vacancies.
7M. Filling up of vacancies.- If, for any reason, a vacancy occurs
in the office of the Presiding Officer, the Central Government shall
appoint another person in accordance with the provisions of this Act,
to fill the vacancy and the proceedings may be continued before a
Tribunal from the stage at which the vacancy is filled.
7N.
Finality orders constituting a tribunal.
7N. Finality orders constitutign a tribunal.- No order of the
Central Government appointing any person as the Presiding Officer
shall be called in question in any manner, and no act or proceeding
before a Tribunal shall be called in question in any manner on the
ground merely of any defect in the constitution of such Tribunal.
7O.
Deposit of amount due, on filing appeal.
7O. Deposit of amount due, on filing appeal.- No appeal by the
employer shall be entertained by a Tribunal unless he has deposited
with it seventy-five per cent. of the amount due from him as
determined by an officer referred to in section 7A:
Provided that the Tribunal may, for reasons to be recorded in
writing, waive or reduce the amount to be deposited under this
section.
7P.
Transfer of certain applications to Tribunals.
7P. Transfer of certain applications to Tribunals.- All
applications which are pending before the Central Government under
section 19A before its repeal, shall stand transferred to a Tribunal
exercising jurisdiction in respect of establishments in relation to
which such applications had been made as if such applications were
appeals preferred to the Tribunal.
7Q.
Interest payable by the employer.
7Q. Interest payable by the employer.- The employer shall be
liable to pay simple interest at the rate of twelve per cent. per
annum or at such higher rate as may be specified in the Scheme on any
amount due from him under this Act from the date on which the amount
has become so due till the date of its actual payment:
Provided that higher rate of interest specified in the Scheme
shall not exceed the lending rate of interest charged by any scheduled
bank.]
8.
Mode of recovery of moneys due from employers.
6*[8. Mode of recovery of moneys due from employers.- Any amount
due--
(a) from the employer in relation to 7*[an establishment] to
which any 8*[Scheme or the Insurance Scheme] applies in
respect of any contribution payable to 9*[the Fund or,
as the case may be, the Insurance Fund], damages
recoverable under section 14B, accumulations required
to be transferred under sub-section (2) of section 15
10*[or under sub-section (5) of section 17] or any
charges payable by him under any other provision of
this Act or of any provision of the 8*[Scheme or the
Insurance Scheme]; or
---------------------------------------------------------------------
1. Ins. by Act 28 of 1963, s. 6 (w.e.f. 30-11-1963).
2. Subs. by Act 33 of 1988, s. 10 (w.e.f. 1-8-1988).
3. Omitted by s. 10 , ibid. (w.e.f. 1-8-1988).
4. Ins. by s. 10, ibid. (w.e.f. 1-18-1988).
5. Ins. by Act 33 of 1988, s. 11.
6. Subs. by Act 37 of 1953, s. 6, for the former section.
7. Subs. by Act 94 of 1956, s. 3, for "a factory".
8. Subs. by Act 99 of 1976, s. 24, for "Scheme" (w.e.f. 1-8-1976).
9. Subs. by s. 24, ibid., for "the Fund" (w.e.f. 1-8-1976).
10. Ins. by Act 28 of 1963, s. 7 (w.e.f. 30-11-1963).
314
(b) from the employer in relation to an exempted
1*[establishment] in resepect of any damages
recoverable under section 14B or any charges payable by
him to the appropriate Government under any provision
of this Act or under any of the conditions specified
2*[under section 17 or in respect of the contribution
payable by him towards the Family Pension Scheme under
the said section 17],
may, if the amount is in arrear, 3*[be recovered 4*[in the manner
specified in sections 8B to 8G.]
8A.
Recovery of moneys by employers and contractors.
5*[8A. Recovery of moneys by employers and contractors.- (1)
6*[The amount of contribution (that is to say the employer's
contribution as well as the employee's contribution in pursuance of
any Scheme and the employer's contribution in pursuance of the
Insurance Scheme)], and any charges 7*** for meeting the cost of
administering the Fund paid or payable by an employer in respect of an
employee employed by or through a contractor may be recovered by such
employer from the contractor, either by deduction from any amount
payable to the contractor, under any contract or as a debt payable by
the contractor.
(2) A contractor from whom the amounts mentioned in sub-section
(1) may be recovered in respect of any employee employed by or through
him, may recover from such employee the employee's contribution
8*[under any Scheme] by deduction from the basic wages, dearness
allowance and retaining allowance (if any) payable to such employee.
(3) Notwithstanding any contract to the contrary, no contractor
shall be entitled to deduct the employer's contribution or the charges
referred to in sub-section (1) from the basic wages, dearness
allowance, and retaining allowance (if any) payable to an employee
employed by or through him or otherwise to recover such contribution
or charges from such employee.
Explanation.--In this section, the expressions, "dearness
allowance" and "retaining allowance" shall have the same meanings as
in section 6.]
8B.
Issue of certificate to the Recovery Officer.
9*[8B. Issue of certificate to the Recovery Officer.-(1) Where
any amount is in arrear under section 8, the authorised officer may
issue, to the Recovery Officer, a certificate under his signature
specifying the amount of arreas and the Recovery Officer, on receipt
of such certificate, shall proceed to recover the amount specified
therein from the establishment or, as the case may be, the employer by
one or more of the modes mentioned below:--
(a) attachment and sale of the movable or immovable property
of the establishment or, as the case may be, the employer;
(b) arrest of the employer and his detention in prison;
(c) appointing a receiver for the management of the movable
or immovable properties of the establishment or, as the
case may be, the employer:
Provided that the attachment and sale of any property under this
section shall first be effected against the properties of the
establishment and where such attachment and sale is insufficient for
recovering the whole of the amount of arrears specified in the
certificate, the Recovery Officer may take such proceedings against
the property of the employer for recovery of the whole or any part of
such arrears.
(2) The authorised officer may issue a certificate under sub-
section (1), notwithstanding that proceedings for recovery of the
arrears by any other mode have been taken.
8C.
Recovery Officer to whom certificate is to be forwarded.
8C. Recovery Officer to whom certificate is to be forwarded.-(1)
The authorised officer may forward the certificate referred to in
section 8B to the Recovery Officer within whose jurisdiction the
employer--
(a) carries on his business or profession or within whose
jurisdiction the principal place of his establishment is
situate; or
(b) resides or any movable or immovable property of the
establishment or the employer is situate.
(2) Where an establishment or the employer has property within
the jurisdiction of more than one Recovery Officers and the Recovery
Officer to whom a certificate is sent by the authorised officer--
(a) is not able to recover the entire amount by the sale of
the property, movable or immovable, within his
jurisdiction; or
(b) is of the opinion that, for the purpose of expediting or
securing the recovery of the whole or any part of the
amount, it is necessary so to do,
he may send the certificate or, where only a part of the amount is to
be recovered, a copy of the certificate certified in the prescribed
manner and specifying the amount to be recovered to the Recovery
Officer within whose jurisdiction the establishment or the employer
has property or the employer resides, and thereupon that Recovery
Officer shall also proceed to recover the amount due under this
section as if the certificate or the copy thereof had been the
certificate sent to him by the authorised officer.
8D.
Validity of certificate and amendment thereof.
8D. Validity of certificate and amendment thereof.-(1) When the
authorised officer issues a certificate to a Recovery Officer undersection 8B, it shall not be open to the employer to dispute before the
Recovery Officer the correctness of the amount, and no objection to
the certificate on any other ground shall also be entertained by the
Recovery Officer.
(2) Notwithstanding the issue of a certificate to a Recovery
Officer, the authorised officer shall have power to withdraw the
certificate or correct any clerical or arithmetical mistake in the
certificate by sending an intimation to the Recovery Officer.
(3) The authorised officer shall intimate to the Recovery Officer
any orders withdrawing or cancelling a certificate or any correction
made by him under sub-section (2) or any amendment made under sub-
section (4) of section 8E.
8E.
Stay of proceedings under certificate and amendment or withdrawalthereof.
8E. Stay of proceedings under certificate and amendment or
withdrawal thereof.- (1) Notwithstanding that a certificate has been
issued to the Recovery Officer for the recovery of any amount, the
authorised officer may grant time for the payment of the amount, and
thereupon the Recovery Officer shall stay the proceedings until the
expiry of the time so granted.
(2) Where a certificate for the recovery of amount has been
issued, the authorised officer shall keep the Recovery Officer
informed of any amount paid or time granted for payment, subsequent to
the issue of such certificate.
(3) Where the order giving rise to a demand of amount for which a
certificate for recovery has been issued has been modified in appeal
or other proceeding under this Act, and, as a consequence thereof, the
demand is reduced but the order is the subject-matter of a further
proceeding under this Act, the authorised officer shall stay the
recovery of such part of the amount of the certificate as pertains to
the said reduction for the period for which the appeal or other
proceeding remains pending.
(4) Where a certificate for the recovery of amount has been
issued and subsequently the amount of the outstanding demand is
reduced as a result of an appeal or other proceeding under this Act,
the authorised officer shall, when the order which was the subject-
matter of such appeal or other proceeding has become final and
conclusive, amend the certificate or withdraw it, as the case may be.
8F.
Other modes of recovery.
8F. Other modes of recovery.- (1) Notwithstanding the issue of a
certificate to the Recovery Officer under section 8B, the Central
Provident Fund Commissioner or any other officer authorised by the
Central Board may recover the amount by any one or more of the modes
provided in this section.
(2) If any amount is due from any person to any employer who is
in arrears, the Central Provident Fund Commissioner or any other
officer authorised by the Central Board in this behalf may require
such person to deduct from the said amount the arrears due from such
employer under this Act and such person shall comply with any such
requisition and shall pay the sum so deducted to the credit of the
Central Provident Fund Commissioner or the officer so authorised, as
the case may be:
Provided that nothing in this sub-section shall apply to any part
of the amount exempt from attachment in execution of a decree of a
civil court under section 60 of the Code of Civil Procedure, 1908
(5 of 1908).
(3) (i) The Central Provident Fund Commissioner or any other
officer authorised by the Central Board in this behalf may, at any
time or from time to time, by notice in writing, require any person
from whom money is due or may become due to the employer or, as the
case may be, the establishment or any person who holds or may
subsequently hold money for or on account of the employer or as the
case may be, the establishment, to pay to the Central Provident Fund
Commissioner either forthwith upon the money becoming due or being
held or at or within the time specified in the notice (not being
before the money becomes due or is held) so much of the money as is
sufficient to pay the amount due from the employer in respect of
arrears or the whole of the money when it is equal to or less than
that amount.
(ii) A notice under this sub-section may be issued to any person
who holds or may subsequently hold any money for or an account the
employer jointly with any other person and for the purposes of this
sub-section, the shares of the joint-holders in such account shall be
presumed, until the contrary is proved, to be equal.
(iii) A copy of the notice shall be forwarded to the employer at
his last address known to the Central Provident Fund Commissioner or,
as the case may be, the officer so authorised and in the case of a
joint account to all the joint-holders at their last addresses known
to the Central Provident Fund Commissioner or the officer so
authorised.
(iv) Save as otherwise provided in this sub-section, every person
to whom a notice is issued under this sub-section shall be bound to
comply with such notice, and, in particular, where any such notice is
issued to a post office, bank or an insurer, it shall not be necessary
for any pass book, deposit receipt, policy or any other document to be
produced for the purpose of any entry, endorsement or the like being
made before payment is made notwithstanding any rule, practice or
requirement to the contrary.
(v) Any claim respecting any property in relation to which a
notice under this sub-section has been issued arising after the date
of the notice shall be void as against any demand contained in the
notice.
(vi) Where a person to whom a notice under this sub-section is
sent objects to it by a statement on oath that the sum demanded or any
part thereof is not due to the employer or that he does not hold any
money for or on account of the employer, then, nothing contained in
this sub-section shall be deemed to require such person to pay any
such sum or part thereof, as the case may be, but if it is discovered
that such statement was false in any material particular, such person
shall be personally liable to the Central Provident Fund Commissioner
or the officer so authorised to the extent of his own liability to the
employer on the date of the notice, or to the extent of the employer's
liability for any sum due under this Act, whichever is less.
(vii) The Central Provident Fund Commissioner or the officer so
authorised may, at any time or from time to time, amend or revoke any
notice issued under this sub-section or extend the time for making any
payment in pursuance of such notice.
(viii) The Central Provident Fund Commissioner or the officer so
authorised shall grant a receipt for any amount paid in compliance
with a notice issued under this sub-section, and the person so paying
shall be fully discharged from his liability to the employer to the
extent of the amount so paid.
(ix) Any person discharging any liability to the employer after
the receipt of a notice under this sub-section shall be personally
liable to the Central Provident Fund Commissioner or the officer so
authorised to the extent of his own liability to the employer so
discharged or to the extent of the employer's liability for any sum
due under this Act, whichever is less.
(x) If the person to whom a notice under this sub-section is sent
fails to make payment in pursuance thereof to the Central Provident
Fund Commissioner or the officer so authorised he shall be deemed to
be an employer in default in respect of the amount specified in the
notice and further proceedings may be taken against him for the
realisation of the amount as if it were an arrear due from him, in the
manner provided in sections 8B to 8E and the notice shall have the same
effect as an attachment of a debt by the Recovery Officer in exercise
of his powers under section 8B.
(4) The Central Provident Fund Commissioner or the officer
authorised by the Central Board in this behalf may apply to the court
in whose custody there is money belonging to the employer for payment
to him of the entire amount of such money, or if it is more than the
amount due, an amount sufficient to discharge the amount due.
(5) The Central Provident Fund Commissioner or any officer not
below the rank of Assistant Provident Fund Commissioner may, if so
authorised by the Central Government by general or special order,
recover any arrears of amount due from an employer or, as the case may
be, from the establishment by distraint and sale of his or its movable
property in the manner laid down in the Third Schedule to the Income-
tax Act, 1961 (43 of 1961).
8G.
Application of certain provisions of Income-tax Act.
8G. Application of certain provisions of Income-tax Act.- The
provisions of the Second and Third Schedules to the Income-tax Act,
1961 (43 of 1961) and the Income-tax (Certificate Proceedings) Rules,
1962, as in force from time to time, shall apply with necessary
modifications as if the said provisions and the rules referred to the
arrears of the amount mentioned in section 8 of this Act instead to
the income-tax:
Provided that any reference in the said provisions and the rules
to the "assessee" shall be construed as a reference to an employer as
defined in this Act.]
9.
Fund to be recognised under Act 11 of 1922.
9. Fund to be recognised under Act 11 of 1922.-For the purposes
of the Indian Income-tax Act, 1922, the Fund shall be deemed to be a
recognised provident fund within the meaning of Chapter IXA of that
Act:
---------------------------------------------------------------------
1. Subs. by Act 94 of 1956, s. 3, for "factory".
2. Subs. by Act 16 of 1971, s. 21, for "under section 17" (w.e.f.
23-4-1971).
3. Subs. by Act 40 of 1973, s. 2, for certain words (w.e.f. 1-11-
1973).
4. Subs. by Act 33 of 1988 s. 12 (w.e.f. 1-8-1988).
5. Ins. by Act 28 of 1963, s. 8 (w.e.f. 30-11-1963).
6. Subs. by Act 99 of 1976, s. 25, for certain words (w.e.f. 1-8-
1976).
7. Omitted by Act 33 of 1988, s. 13 (w.e.f. 1-8-1988).
8. Ins. by Act 99 of 1976, s. 25 (w.e.f. 1-8-1976).
9. Ins. by Act 33 of 1988, s. 14 (w.e.f. .......).
315
1*[Provided that nothing contained in the said Chapter shall
operate to render ineffective any provision of the Scheme (under which
the Fund is established) which is repugnant to any of the provisions
of that Chapter or of the rules made thereunder.]
10.
Protection against attachment.
10. Protection against attachment.-(1) The amount standing to the
credit of any member in the Fund 2*[or of any exempted employee in a
provident fund] shall not in any way be capable of being assigned or
charged and shall not be liable to attachment under any decree or
order of any court in respect of any debt or liability incurred by the
member 2*[or the exempted employee], and neither the official assignee
appointed under the Presidency-towns Insolvency Act, 1909 (3 of
1909), nor any receiver appointed under the Provincial Insolvency Act,
1920 (5 of 1920), shall be entitled to, or have any claim on, any
such amount.
3*[(2) Any amount standing to the credit of a member in the Fund
or of an exempted employee in a provident fund at the time of his
death and payable to his nominee under the Scheme or the rules of the
provident fund shall, subject to any deduction authorised by the said
Scheme or rules, vest in the nominee and shall be free from any debt
or other liability incurred by the deceased or the nominee before the
death of the member of the exempted employee 4*[and shall also not be
liable to attachment under any decree or order of any court.]
5*[(3) The provisions of sub-section (1) and sub-section (2)
shall, so far as may be, apply in relation to the family pension or
any other amount payable under the Family Pension Scheme 6*[and also
in relation to any amount payable under the Insurance Scheme] as they
apply in relation to any amount payable out of the Fund.]
11.
Priority of payment of contributions over other debts.
11. Priority of payment of contributions over other debts.-
7*[(1)] 8*[Where any employer is adjudicated insolvent or, being a
company, an order for winding up is made, the amount due--
(a) from the employer in relation to 9*[an establishment] to
which any 10*[Scheme or the Insurance Scheme] applies in
respect of any contribution payable to the Fund 11*[or,
as the case may be, the Insurance Fund], damages
recoverable under section 14B, accumulations required
to be transferred under sub-section (2) of section 15
or any charges payable by him under
---------------------------------------------------------------------
1. Ins. by Act 37 of 1953, s. 7.
2. Ins. by s. 8, ibid.
3. Subs. by s. 8, ibid. for the former sub-section.
4. Added by Act 33 of 1988, s. 15 (w.e.f. 1-8-1988).
5. Ins. by Act 16 of 1971, s. 22 (w.e.f. 23-4-1971).
6. Ins. by Act 99 of 1976, s. 26 (w.e.f. 1-8-1976).
7. Section 11 was renumbered as sub-section (1) of that section by
Act 40 of 1973, s. 3 (w.e.f. 1-11-1973).
8. Subs. by Act 37 of 1953, s. 9, for certain words.
9. Subs. by Act 94 of 1956, s. 3, for "a factory".
10. Subs. by Act 99 of 1976, s. 27 (w.e.f. 1-8-1976).
11. Ins. by s. 27, ibid. (w.e.f. 1-8-1976).
316
any other provision of this Act or of any provision of
the 1*[Scheme or the Insurance Scheme]; or
(b) from the employer in relation to an exempted
2*[establishment] in respect of any contribution to
1*[the Provident Fund or any Insurance Fund] (in so far
it relates to exempted employees), under the rules of
1*[the Provident Fund or any Insurance Fund], 3*[any
contribution payable by him towards the Family Pension
Fund under sub-section (6) of section 17,] damages
recoverable under section 14B or any charges payable by
him to the appropriate Government under any provision
of this Act or under any of the conditions specified
under section 17,
shall, where the liability therefor has eaccrued before the order of
adjudication or winding up is made, be deemed to be included] among
the debts which under section 49 of the Presidency-towns Insolvency
Act, 1909 (3 of 1909), or under section 61 of the Provincial
Insolvency Act, 1920 (5 of 1920). or under 4*[section 530 of the
Companies Act, 1956 (1 of 1956)] are to be paid in priority to all
other debts in the distribution of the property of the insolvent or
the assets of the company being wound up, as the case may be.
5*[Explanation.--In this sub-section and in section 17,
"insurance fund" means any fund established by an employer under any
scheme for providing benefits in the nature of life insurance to
employees, whether linked to their deposits in provident fund or not,
without payment by the employees of any separate contribution or
premium in that behalf.]
6*[(2) Without prejudice to the provisions of sub-section (1), if
any amount is due from an employer 7*[, whether in respect of the
employee's contribution (deducted from the wages of the employee) or
the employer's contribution], the amount so due shall be deemed to be
the first charge on the assets of the establishment, and shall,
notwithstanding anything contained in any other law for the time being
in force, be paid in priority to all other debts.]
12.
Employer not to reduce wages, etc.
8*[12. Employer not to reduce wages, etc.- No employer in relation
to 9*[an establishment] to which any 10*[Scheme or the Insurance
Scheme] applies shall, by reason only of his liability for the payment
of any contribution to 10*[the Fund or the Insurance Fund] or any
charges under this Act or the 10*[Scheme or the Insurance
---------------------------------------------------------------------
1. Subs. by Act 99 of 1976, s. 27 (w.e.f. 1-8-1976).
2. Subs. by Act 94 of 1956, s. 3, for "factory".
3. Ins. by Act 16 of 1971, s. 23 (w.e.f. 23-4-1971).
4. Subs. by Act 40 of 1973, s. 3, for certain words (w.e.f. 1-11-
1973).
5. Ins. by Act 99 of 1976, s. 27 (w.e.f. 1-8-1976).
6. Ins. by Act 40 of 1973, s. 3 (w.e.f. 1-11-1973).
7. Subs. by Act 33 of 1988, s. 16 (w.e.f. 1-8-1988).
8. Subs. by Act 37 of 1953, s. 10, for the former section.
9. Subs. by Act 94 of 1956, s. 3, for "a factory".
10. Subs. by Act 99 of 1976, s. 28 (w.e.f. 1-8-1976).
317
Scheme], reduce, whether directly or indirectly, the wages of any
employee to whom the 1*[Scheme or the Insurance Scheme] applies or the
total quantum of benefits in the nature of old age pension, gratuity
1*[, Provident Fund or Life Insurance] to which the employee is
entitled under the terms of his employment, express or implied.]
13.
Inspectors.
13. Inspectors.- (1) The appropriate Government may, by
notification in the Official Gazette, appoint such persons as it
thinks fit to be Inspectors for the purposes of this Act 2*[, the
Scheme] 3*[, the Family Pension Scheme or the Insurance Scheme], and
may define their jurisdiction.
(2) Any Inspector appointed under sub-section (1) may, for the
purpose of inquiring into the correctness of any information furnished
in connection with this Act or with any 3*[Scheme or the Insurance
Scheme] or for the purpose of ascertaining whether any of the
provisions of this Act or of any 3*[Scheme or the Insurance Scheme]
have been complied with 4*[in respect of 5*[an establishment] to which
any 3*[Scheme or the Insurance Scheme] applies or for the purpose of
ascertaining whether the provisions of this Act or any 3*[Scheme or
the Insurance Scheme] are applicable to any 6*[establishment] to which
the 3*[Scheme or the Insurance Scheme] has not been applied or for the
purpose of determining whether the conditions subject to which
exemption was granted under section 17 are being complied with by the
employer in relation to an exempted 6*[establishment]]--
(a) require an employer 7*[or any contractor from whom any
amount is recoverable under section 8A] to furnish such
information as he may consider necessary 8***;
(b) at any reasonable time 9*[and with such assistance, if
any, as he may think fit, enter and search] any
6*[establishment] or any premises connected therewith
and require any one found in charge thereof to produce
before him for examination any accounts, books,
registers and other documents relating to the
employment of persons or the payment of wages in the
6*[establishment];
(c) examine, with respect to any matter relevant to any of
the purposes aforesaid, the employer 7*[or any
contractor from whom any amount is recoverable under
section 8A], his agent or servant or any other person
found in charge of the 6*[establishment] of any
premises connected therewith or whom the
---------------------------------------------------------------------
1. Subs. by Act 99 of 1976, s. 28 (w.e.f. 1-8-1976).
2. Subs. by Act 16 of 1971, s. 24, for "or of any Scheme" (w.e.f.
23-4-1971).
3. Subs. by Act 99 of 1976, s. 29 (w.e.f. 1-8-1976).
4. Ins. by Act 37 of 1953, s. 11.
5. Subs. by Act 94 of 1956, s. 3, for "a factory".
6. Subs. by s. 3, ibid, for "factory".
7. Ins. by Act 28 of 1963, s. 9 (w.e.f. 30-11-1963).
8. The words "in relation to the Scheme" omitted by Act 37 of 1953,
s. 11.
9 Subs. by Act 28 of 1963, s. 9, for "enter" (w.e.f. 30-11-1963).
318
Inspector has reasonable cause to believe to be or to
have been, an employee in the 1*[establishment];
2*[(d) make copies of, or take extracts from, any book,
register or other document maintained in relation to
the establishment and, where he has reason to believe
that any offence under this Act has been committed by
an employer, seize with such assistance as he may think
fit, such book, register or other document or portions
thereof as he may consider relevant in respect of that
offence;]
(e) exercise such other powers as the 3*[Scheme or the
Insurance Scheme] may provide.
4*[(2A) Any Inspector appointed under sub-section (1) may, for
the purpose of inquiring into the correctness of any information
furnished in connection with the Family Pension Scheme or for the
purpose of ascertaining whether any of the provisions of this Act or
of the Family Pension Scheme have been complied with in respect of an
establishment to which the Family Pension Scheme applies, exercise all
or any of the powers conferred, on him under clause (a), clause (b),
clause (c) or clause (d) of sub-section (2).]
5*[6*[(2B)] The provisions of the Code of Criminal Procedure,
1898 (5 of 1898.) shall, so far as may be, apply to any search or
seizure under sub-section (2), 6*[or under sub-section (2A), as the
case may be,] as they apply to any search or seizure made under the
authority of a warrant issued under section 98 of the said Code
(45 of 1960).]
7* * * * *
14.
Penalties.
14. Penalties. (1) Whoever, for the purpose of avoiding any
payment to be made by himself under this Act 8*[, the Scheme 9*[, the
Family Pension Scheme or the Insurance Scheme]] or of enabling any
other person to avoid such payment, knowingly makes or causes to be
made any false statement or false representation shall be punishable
with imprisonment for a term which may extend to 10*[ one year, or
with fine of five thousand rupees, or with both.]
11*[(1A) An employer who contravenes, or makes default in
complying with, the provisions of section 6 or clause (a) of sub-
section (3) of section
---------------------------------------------------------------------
1. Subs. by Act 94 of 1956, s. 3, for "factory".
2. Subs. by Act 28 of 1963, s. 9, for cl. (d) (w.e.f. 30-11-1963).
3. Subs. by Act 99 of 1976, s. 29, for "Scheme" (w.e.f. 1-8-1976).
4. Ins. by Act 16 of 1971, s. 24
5. Ins. by Act 28 of 1963, s. 9 (w.e.f. 30-11-1963).
6. Sub-section (2A) re-numbered as sub-section (2B) by Act 16 of
1971, s. 24 (w.e.f. 23-4-1971).
7. Omitted by Act 33 of 1988 s, 17 (w.e.f. 1-8-1988).
8. Subs. by Act 16 of 1971, s. 25, for "or under any Scheme"
9. Subs. by Act 99 of 1976, s. 30, for "or the Family Pension
Scheme" (w.e.f. 7-9-1976).
10. Subs. by Act 33 of 1988, s. 18 (w.e.f. 1-8-1988).
11. Ins. by Act 40 of 1973, s. 4 (w.e.f. 1-11-1973).
318A
17 in so far as it relates to the payment of inspection charges, or
paragraph 38 of the Scheme in so far as it relates to the payment of
administrative charges, shall be punishable with imprisonment for a
term which may extend to 1*[three years] but--
(a) which shall not be less than 9*[one year and a fine of
ten thousand rupees"] in case of default in payment of
the employees' contribution which has been deducted by
the employer from the employees' wages;
1*[(b) which shall not be less than six months and a fine of
five thousand rupees, in any other case;]
2* * * * *:
Provided that the court may, for any adequate and special reasons
to be recorded in the judgment, impose a sentence of imprisonment for
a lesser term 2***.]
3*[(1B) An employer who contravenes, or makes default in
complying with, the provisions of section 6C, or clause (a) of sub-
section (3A) of section 17 in so far as it relates to the payment of
inspection charges, shall be punishable with imprisonment for a term
which may extend to 1*[one year] but which shall not be less than
1*[six months] and shall also be liable to fine which may extend to
1*[five thousand rupees] 6*:
Provided that the court may, for any adequate and special reasons
to be recorded in the judgment, impose a sentence of imprisonment for
a lesser term 2***.
(2) 4*[Subject to the provisions of this Act, the Scheme] 5*[,
the Family Pension Scheme or the Insurance Scheme] may provide that
any person who contravenes, or makes default in complying with, any of
the provisions thereof shall be punishable with imprisonment for a
term which may extend 1*[one year, or with fine which may extend to
four thousand rupees, or with both].
6*[(2A) Whoever contravenes or makes default in complying with
any provision of this Act or of any condition subject to which
exemption was granted under section 17 shall, if no other penalty is
elsewhere provided by or under this Act for such contravention or non-
compliance, be punishable with imprisonment which may extend to 1*[six
months, but which shall not be less than one month, and shall also be
liable to fine which may extend to five thousand rupees.]
7* * * *
----------------------------------------------------------------------
1. Subs. by Act 33 of 1988, s. 18 (w.e.f. 1-8-1988).
2. Omitted by s. 18, ibid. (w.e.f. 1-8-1988).
3. Ins. by Act 99 of 1976, s. 30. (w.e.f. 7-9-1976).
4. Subs. by Act 40 of 1973, s. 4, for "The Scheme" (w.e.f. 1-11-
1973).
5. Subs. by Act 99 of 1976, s. 30.
6. Ins. by Act 37 of 1953, s. 12.
7. Sub-section (3) was omitted by Act 40 of 1973, s. 4 (w.e.f. 1-11-
1973).
318B
14A.
Offences by companies.
1*[14A. Offences by companies. (1) If the person committing an
offence under this Act 2*[, the Scheme or 3*[the Family Pension Scheme
or the Insurance Scheme]] is a company, every person, who at the time
the offence was committed was in charge of, and was responsible to,
the company for the conduct of the business of the company, as well as
the company, shall be deemed to be guilty of the offence and shall be
liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render
any such person liable to any punishment, if he proves that the
offence was committed without his knowledge or that he exercised all
due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where
an offence under this Act 2*[, the Scheme or 3*[the Family Pension
Scheme or the Insurance Scheme]] has been committed by a company and
it is proved that the offence has been committed with the consent or
connivance of, or is attributable to, any neglect on the part of, any
director or manager, secretary or other officer of the company, such
director, manager, secretary or other officer shall be deemed to be
guilty of that offence and shall be liable to be proceeded against and
punished accordingly.
Explanation.--For the purposes of this section,--
(a) "company" means any body corporate and includes a firm
and other association of individuals; and
(b) "director" in relation to a firm, means a partner in the
firm.
14AA
Enhanced punishment in certain cases after previous conviction.
4*[14AA. Enhanced punishment in certain cases after previous
conviction. Whoever, having been convicted by a Court of an offence
punishable under this Act, the Scheme or 3*[the Family Pension Scheme
or the Insurance Scheme], commits the same offence shall be subject
for every such subsequent offence to imprisonment for a term which may
extend to 5*[five years, but which shall not be less than two years,
and shall also be liable to a fine of twenty-five thousand rupees].
14AB
Certain offences to be cognizable.
14AB. Certain offences to be cognizable. Notwithstanding anything
contained in the Code of Criminal Procedure, 1898 (5 of 1898.) an
offence relating to default in payment of contribution by the employer
punishable under this Act shall be cognizable.
14AC
Cognizance and trial of offences.
14AC. Cognizance and trial of offences. (1) No court shall take
cognizance of any offence punishable under this Act, the Scheme or
3*[the Family Pension Scheme or the Insurance Scheme] except on a
report in writing of the facts constituting such
---------------------------------------------------------------------
1. Ins. by Act 37 of 1953, s. 13.
2. Subs. by Act 16 of 1971, s. 26, for "or the Scheme made
thereunder".
3. Subs. by Act 99 of 1976, s. 31, for "the Family Pension Scheme".
4. Ins. by Act 40 of 1973, s. 5.
5. Subs. by Act 33 of 1988, s. 19 (w.e.f. 1-8-1988).
318C
offence made with the previous sanction of the Central Provident Fund
Commissioner or such other officer as may be authorised by the Central
Government, by notification in the Official Gazette, in this behalf,
by an Inspector appointed under section 13.
(2) No court inferior to that of a Presidency Magistrate or a
Magistrate of the first class shall try any offence under this Act or
the Scheme or 1*[the Family Pension Scheme or the Insurance Scheme].]
14B.
Power to recover damages.
14B. Power to recover damages.-Where an employer makes default in
the payment of any contribution to the Fund 2*[, the Family Pension
Fund or the Insurance Fund] or in the transfer of accumulations
required to be transferred by him under sub-section (2) of section 15
3*[or sub-section (5) of section 17] or in the payment of any charges
payable under any other provision of this Act or of 4*[any Scheme or
Insurance Scheme] or under any of the conditions specified under
section 17, 5*[the Central Provident Fund Commissioner or such other
officer as may be authorised by the Central Government, by
notification in the Official Gazette, in this behalf] may recover
6*[from the employer by way of penalty such damages, not exceeding
the amount of arrears, as may be specified in the Scheme]:
7*[Provided that before levying and recovering such damages, the
employer shall be given a reasonable opportunity of being heard]:
8*[Provided further that the Central Board may reduce or waive
the damages levied under this section in relation to an establishment
which is a sick industrial company and in respect of which a scheme
for rehabilitation has been sanctioned by the Board for Industrial and
Financial Reconstruction established under section 4 of the Sick
Industrial Companies (Special Provisions) Act, 1985 (1 of 1986),subject
to such terms and conditions as may be specified in the Scheme.]
14C.
Power of court to make orders.
4*[14C. Power of court to make orders.- (1) Where an employer is
convicted of an offence of making default in the payment of any
contribution to the Fund 10*[,the Family Pension Fund or the Insurance
Fund] or in the transfer of accumulations required to be transferred
by him under sub-section (2) of section 15 or sub-section (5) of
section 17, the court may, in addition to awarding any punishment, by
order in writing require him within a period specified in the order
(which the court may, if it thinks fit and on application in that
behalf, from time to time, extend), to pay the amount of contribution
or transfer the accumulations, as the case may be, in respect of which
the offence was committed.
(2) Where an order is made under sub-section (1), the employer
shall not be liable under this Act in respect of the continuation of
the offence
---------------------------------------------------------------------
1. Subs. by Act 99 of 1976, s. 31.
2. Subs. by s. 32, ibid., for "or the Family Pension Fund" (w.e.f.
1-8-1976).
3. Ins. by Act 28 of 1963, s. 10 (w.e.f. 30-11-1963).
4. Subs. by Act 99 of 1976, s. 32, for "any scheme" (w.e.f. 1-8-
1976).
5. Subs. by Act 40 of 1973, s. 6, for "the appropriate Government"
(w.e.f. 1-11-1973).
6. Subs. by Act 33 of 1988, s. 20 (w.e.f. ........).
7. Ins. by Act 40 of 1973, s. 6 (w.e.f. 1-11-1973).
8. Ins. by Act 33 of 1988, s. 20 (w.e.f.......).
9. Ins. by Act 4 of 1973, s. 7 (w.e.f. 1-11-1973).
10. Subs. by Act 99 of 1976, s. 33, for "or the Family Pension Fund"
(w.e.f. 1-8-1976).
318D
during the period or extended period, if any, allowed by the court,
but if, on the expiry of such period or extended period, as the case
may be, the order of the court has not been fully complied with, the
employer shall be deemed to have committed a further offence and shall
be punished with imprisonment in respect thereof under section 14 and
shall also be liable to pay fine which may extend to one hundred
rupees for every day after such expiry on which the order has not been
complied with.]
15.
Special provisions relating to existing provident funds.
15. Special provisions relating to existing provident funds.- (1)
1*[Subject to the provisions of section 17, every employee who is a
subscriber to any provident fund of 2*[an establishment] to which this
Act applies shall, pending the application of a Scheme to] the
3*[establishment] in which he is employed, continue to be entitled to
the benefits accruing to him under the provident fund, and the
provident fund shall continue to be maintained in the same manner and
subject to the same conditions as it would have been if this Act had
not been passed.
(2) 1*[On the application of any Scheme to 2*[an establishment],
the accumulations in any provident fund of the 3*[establishment]
standing to the credit of the employees who become members of the Fund
established under the Scheme] shall, notwithstanding anything to the
contrary contained in any law for the time being in force or in any
deed or other instrument establishing the provident fund but subject
to the provisions, if any, contained in the Scheme, be transferred to
the Fund established under the Scheme, and shall be credited to the
accounts of the employees entitled thereto in the Fund.
16.
Act not to apply to certain establishments.
16. Act not to apply to certain establishments.- 4*[(1) This Act
shall not apply--
(a) to any establishment registered under the Co-operative
Societies Act, 1912 (2 of 1912), or under any other
law for the time being in force in any State relating
to co-operative societies, employing less than fifty
persons and working without the aid of power; or
5*[ (b) to any other establishment belonging to or under the
control of the Central Government or a State Government
and whose employees are entitled to the benefit of
contributory provident fund or old age pension in
accordance with any scheme or rule framed by the
Central Government or the State Government governing
such benefits; or
(c) to any other establishment set up under any Central,
Provincial or State Act and whose employees are
entitled to the benefits of contributory provident fund
or old age pension in accordance with any scheme or
rule framed under that Act governing such benefits; or
(d) to any other establishment newly set up, until the
expiry of a period of three years from the date on
which such establishment is, or has been, set up.]
Explanation--For the removal of doubts, it is hereby declared
that an establishment shall not be deemed to be newly set up merely by
reason of a change in its location.]
---------------------------------------------------------------------
1. Subs. by Act 37 of 1953, s. 14, for certain words.
2. Subs. by Act 94 of 1956, s. 3, for "a factory".
3. Subs. by s. 3, ibid., for "factory".
4. Subs. by Act 46 of 1960, s. 5, for the former sub-section (1)
(w.e.f. 31-12-1960). Formerly s. 16 was re-numbered as sub-section
(1) of that section by Act 37 of 1953, s. 15.
5. Subs. by Act 33 of 1988, s. 21 (w.e.f. 1-8-1988).
318E
1*[(2) If the Central Government is of opinion that having regard
to the financial position of any class of 2*[establishments] or other
circumstances of the case, it is necessary or expedient so to do, it
may, by notification in the Official Gazette, and subject to such
conditions as may be specified in the notification, exempt 3*[ whether
prospectively or retrospectively] that class of 2*[establishments]
from the operation of this Act for such period as may be specified in
the notification.]
16A.
Authorising certain employers to maintain provident fund accounts.
4*[16A. Authorising certain employers to maintain provident fund
accounts.-(1) The Central Government may, on an application made to it
in this behalf by the employer and the majority of employees in
relation to an establishment employing one hundred or more persons,
authorise the employer, by an order in writing, to maintain a
provident fund account in relation to the establishment, subject to
such terms and conditions as may be specified in the Scheme:
Provided that no authorisation shall be made under this sub-
section if the employer of such establishment had committed any
default in the payment of provident fund contribution or had committed
any other offence under this Act during the three years immediately
preceding the date of such authorisation.
(2) Where an establishment is authorised to maintain a provident
fund account under sub-section (1), the employer in relation to such
establishment shall maintain such account, submit such return, deposit
the contribution in such manner, provide for such facilities for
inspection, pay such administrative charges, and abide by such other
terms and conditions, as may be specified in the Scheme.
(3) Any authorisation made under this section may be cancelled by
the Central Government by order in writing if the employer fails to
comply with any of the terms and conditions of the authorisation or
where he commits any offence under any provision of this Act:
Provided that before cancelling the authorisation, the Central
Government shall give the employer a reasonable opportunity of being
heard."]
17.
Power to exempt.
5*[17. Power to exempt.- (1) The appropriate Government may, by
notification in the Official Gazette and subject to such conditions as
may be specified in the notification, 6*[exempt, whether
prospectively or retrospectively, from the operation"] of all or any
of the provisions of any Scheme--
(a) any 7*[establishment] to which this Act applies if, in
the opinion of the appropriate Government, the rules of
its provident fund with respect to the rates of
contribution are not less favourable than those
specified in section 6 and the employees are also in
enjoyment of other provident fund benefits which on the
whole are not less favourable to the employees than the
benefits provided under this Act or any Scheme in
relation to the employees in any other
7*[establishment] of a similar character; or
(b) and 7*[establishment] if the employees of such
7*[establishment] are in enjoyment of benefits in the
nature of provident fund, pension or gratuity and the
appropriate Government is of opinion that such
benefits, separately or jointly, are on the whole not
less favourable to such employees than the benefits
provided under this Act or any Scheme in relation to
employees in any other 7*[establishment] of a similar
character:
8*[Provided that no such exemption shall be made except after
consultation with the Central Board which on such consultation shall
forward its views on exemption to the appropriate Government within
such time limit as may be specified in the Scheme.]
5* * * * *
8*[ (1A) Where an exemption has been granted to an establishment
under clause (a) of sub-section (1),--
(a) the provisions of sections 6, 7A, 8 and 14B shall, so far as
may be, apply to the employer of the exempted establishment
in addition to such other conditions as may be specified
in the notification granting such exemption, and where such
employer contravenes, or makes default in complying with any
of the said provisions or conditions or any other provisions
of this Act, he shall be punishable under section 14 as if the
said establishment had not been exempted under the said clause
(a);
(b) the employer shall establish a Board of Trustees for the
administration of the provident fund consisting of such number
of members as may be specified in the Scheme;
(c) the terms and conditions of service of members of the Board
of Trustees shall be such as may be the Scheme;
(d) the Board of Trustees constituted under clause (b) shall--
(i) maintain detailed accounts to show the contributions
credited, withdrawals made and interest accrued in respect of
each employee;
(ii) submit such returns to the Regional Provident Fund
Commissioner or any other officer as the Central Government may
direct from time to time;
(iii) invest the provident fund monies in accordance with
the directions issued by the Central Government from time to
time;
(iv) transfer, where necessary, the provident fund account
of any employee; and
(v) perform such other duties as may be specified in the
Scheme.
(1B) Where the Board of Trustees established under clause (b) of
sub-section (1A) contravenes, or makes default in complying with, any
provisions of clause (d) of that sub-section, the Trustees of the said
Board shall be deemed to have committed an offence under sub-section
(2A) of section 14 and shall be punishable with the penalties provided
in that sub-section.
(1C) The Central Provident Fund Commissioner may, by notification
in the Official Gazette, and subject to such conditions as may be
specified therein, exempt, whether prospectively or retrospectively,
any employee or class of employees or any establishment from the
operation of all or any of the provisions of the Family Pension
Scheme, if such employee, class of employees or the employees of such
establishment is or are in enjoyment of benefits in the nature of
family pension, and the Central Provident Fund Commissioner is of the
opinion that such benefits are on the whole not less favourable to
such employees than the benefits provided under this Act or the Family
Pension Scheme in relation to employees in any other establishment of
a similar character.]
---------------------------------------------------------------------
1. Ins. by Act 37 of 1953, s. 15.
2. Subs. by Act 94 of 1956, s. 3, for "factories".
3. Ins. by Act 33 of 1988, s. 21 (w.e.f. 1-8-1988).
4. Ins. by s. 22, ibid.
5. Subs. by Act 37 of 1953, s. 16, for the original section.
6. Subs. by Act 33 of 1988, s. 23 (w.e.f. 1-10-1988).
7. Subs. by Act 94 of 1956, s. 3, for "factory".
8. Added by Act 33 of 1988, s. 23 (w.e.f. 1-10-1988)
9. Explanation omitted by Act 28 of 1963, s. 11 (w.e.f. 30-11-1963).
318F
(2) Any Scheme may make provision for exemption of any person or
class of persons employed in any 1*[establishment] to which the Scheme
applies from the operation of all or any of the provisions of the
Scheme, if such person or class of persons is entitled to benefits in
the nature of provident fund, gratuity or old age pension and such
benefits, separately or jointly, are on the whole not less favourable
than the benefits provided under this Act or the Scheme:
Provided that no such exemption shall be granted in respect of a
class of persons unless the appropriate Government is of opinion that
the majority of persons constituting such class desire to continue to
be entitled to such benefits.
2*[(2A) 3*[The Central Provident Fund Commissioner may, if
requested so to do by the employer, by notification in the Official
Gazette, and subject to such conditions as may be specified in the
notification, exempt, whether prospectively or retrospectively, any
establishment from the operation of all or any of the provisions of
the Insurance Scheme, if he is satisfied] that the employees of such
establishment are, without making any separate contribution or payment
of premium, in enjoyment of benefits in the nature of life insurance,
whether linked to their deposits in provident fund or not, and such
benefits are more favourable to such employees than the benefits
admissible under the Insurance Scheme.
(2B) Without prejudice to the provisions of sub-section (2A), the
Insurance Scheme may provide for the exemption of any person or class
of persons employed in any establishment and covered by that Scheme
from the operation of all or any of the provisions thereof, if the
benefits in the nature of life insurance admissible to such person or
class of persons are more favourable than the benefits provided under
the Insurance Scheme.]
4*[(3) Where in respect of any person or class of persons
employed in an establishment an exemption is granted under this
section from the operation of all or any of the provisions of any
Scheme (whether such exemption has been granted to the establishment
wherein such person or class of persons is employed or to the person
or class of persons as such). the employer in relation to such
establishment--
(a) shall, in relation to the provident fund, pension and
gratuity to which any such person or class of persons is
entitled, maintain such accounts, submit such returns, make
such investment, provide for such facilities for inspection
and pay such inspection charges, as the Central Government may
direct;
---------------------------------------------------------------------
1. Subs. by Act 94 of 1956, s. 3, for "factory".
2. Ins. by Act 99 of 1976, s. 34 (w.e.f. 1-8-1976).
3. Subs. by Act 33 of 1988, s. 23 (w.e.f. 1-10-1988).
4. Subs. by Act 28 of 1963, s. 11, for sub-section (3) (w.e.f. 30-
11-1963)
318G
(b) shall not, at any time after the exemption, without the
leave of the Central Government, reduce the total
quantum of benefits in the nature of pension, gratuity
or provident fund to which any such person or class of
persons was entitled at the time of the exemption; and
(c) shall, where any such person leaves his employment and
obtains re-employment in another establishment to which
this Act applies, transfer within such time as may be
specified in this behalf by the Central Government, the
amount of accumulations to the credit of that person in
the provident fund of the establishment left by him to
the credit of that person's account in the provident
fund of the establishment in which he is re-employed
or, as the case may be, in the Fund established under
the Scheme applicable to the establishment.
1*[(3A) Where, in respect of any person or class of persons
employed in any establishment, an exemption is granted under sub-
section (2A) or sub-section (2B) from the operation of all or any of
the provisions of the Insurance Scheme (whether such exemption is
granted to the establishment wherein such person or class of persons
is employed or to the person or class of persons as such), the
employer in relation to such establishment--
(a) shall, in relation to the benefits in the nature of life
insurance, to which any such person or class of persons
is entitled, or any insurance fund, maintain such
accounts, submit such returns, make such investments,
provide for such facilities for inspection and pay such
inspection charges, as the Central Government may
direct;
(b) shall not, at any time after the exemption without the
leave of the Central Government, reduce the total
quantum of benefits in the nature of life insurance to
which any such person or class of persons was entitled
immediately before the date of the exemption; 2*xxx.
2* * * * *
---------------------------------------------------------------------
1. Ins. by Act 99 of 1976, s. 34 (w.e.f. 1-8-1976).
2. Omitted by Act 33 of 1988, s. 23 (w.e.f. 1-10-1988).
318H
(4) Any exemption granted under this section may be cancelled by
the authority which granted it, by order in writing, if an employer
fails to comply,--
(a) in the case of an exemption granted under sub-section
(1), with any of the conditions imposed under that sub-
section 1*[sub-section (IA)] or with any of the
provisions or sub-section (3); 2***
3*[(aa) in the case of an exemption granted under sub-
section 4*[(IC)], with any of the conditions imposed
under that sub-section; and]
(b) in the case of an exemption granted under sub-section
(2), with any of the provisions of sub-section (3);
5*[(c) in the case of an exemption granted under sub-section
(2A), with any of the conditions imposed under that
sub-section or with any of the provisions of sub-
section (3A);]
(d) in the case of an exemption granted under sub-section
(2B), with any of the provisions of sub-section (3A).]
6*[(5) Where any exemption granted under sub-section (1), sub-
section 4*[(IC)] 7*[, sub-section (2), sub-section (2A) or sub-section
(2B)] is cancelled, the amount of accumulations to the credit of every
employee to whom such exemption applied, in the provident fund 7*[,
the family pension fund or the insurance fund] of the establishment in
which he is employed 1*[together with any amount forfeited from the
employer's share of contribution to the credit of the employee who
leaves the employment before the completion of the full period of
service"] shall be transferred within such time and in such manner as
may be specified in the Scheme or the Family Pension Scheme 8*[or the
Insurance Scheme] to the credit of his account in the Fund or the
Family Pension Fund 8*[or the Insurance Fund], as the case may be.
(6) Subject to the provisions of sub-section [(IC)]4*, the
employer of an exempted establishment or of an exempted employee of an
establishment to which the provisions of the Family Pension Scheme
apply, shall, notwithstanding any exemption granted under sub-section
(1) or sub-section (2), pay to the Family Pension Fund such portion of
the employer's contribution as well as the employee's contribution to
its provident fund within such time and in such manner as may be
specified in the Family Pension Scheme.]]]
17A.
Transfer of accounts.
9*[17A. Transfer of accounts.- (1) Where an employee employed in
an establishment to which this Act applies leaves his employment and
obtains re-employment
---------------------------------------------------------------------
1. Ins. & subs, by Act 33 of 1988 s, 23 (w.e.f. 1-10-1988).
2. The word "and" omitted by Act 16 of 1971, s. 27 (w.e.f. 23-4-
1971).
3. Ins. by s. 27, ibid, (w.e.f. 23-4-1971).
4. Subs by Act 33 of 1988, s. 23 (w.e.f. 1-10-1988).
5. Ins. by Act 99 of 1976, s. 34 (w.e.f. 1-8-1976).
6. Subs. by Act 16 of 1971, s. 27, for sub-section (5) (w.e.f. 23-4-
1971).
7. Subs. by Act 99 of 1976, s. 34 (w.e.f. 1-8-1976).
8. Ins. by s. 34, ibid. (w.e.f. 1-8-1976).
9. Ins. by Act 28 of 1963, s. 12 (w.e.f. 30-11-1963).
318I
in another establishment to which this Act does not apply, the amount
of accumulations to the credit of such employee in the Fund, or as the
case may be, in the provident fund of the establishment left by him
shall be transferred, within such time as may be specified by the
Central Government in this behalf, to the credit of his account in the
provident fund of the establishment in which he is re-employed, if the
employee so desires and the rules in relation to that provident fund
permit such transfer.
(2) Where an employee employed in an establishment to which this
Act does not apply leaves his employment and obtains re-employment in
another establishment to which this Act applies, the amount of
accumulations to the credit of such employee in the provident fund of
the establishment left by him may, if the employee so desires and the
rules in relation to such provident fund permit, be transferred to the
credit of his account in the Fund or as the case may be, in the
provident fund of the establishment in which he is re-employed.]
17AA
Act to have effect notwithstanding anything contained in Act 31 of1956.
1*[17AA. Act to have effect notwithstanding anything contained in
Act 31 of 1956.- The provisions of this Act shall have effect
notwithstanding anything inconsistent therewith contained in the Life
Insurance Corporation Act, 1956.]
17B.
Liability in case of transfer of establishment.
2*[17B. Liability in case of transfer of establishment.- Where an
employer, in relation to an establishment, transfers that
establishment in whole or in part, by sale, gift, lease or licence or
in any other manner whatsoever, the employer and the person to whom
the establishment is so transferred shall jointly and severally be
liable to pay the contribution and other sums due from the employer
under any provision of this Act or the Scheme or 3*[the Family Pension
Scheme or the Insurance Scheme], as the case may be, in respect of the
period up to the date of such transfer:
Provided that the liability of the transferee shall be limited to
the value of the assets obtained by him by such transfer.]
18.
Protection of action taken in good faith.
4*[18. Protection of action taken in good faith.- No suit,
prosecution or other legal proceeding shall lie against the Central
Government, a State Government, the Presiding Officer of a Tribunal,
any authority referred to in section 7A, an Inspector or any other
person for anything which is in good faith done or intended to be done
in pursuance of this Act, the Scheme, the Family Pension Scheme or the
Insurance Scheme.
18A.
Presiding Officer and other officers to be public servants.
18A. Presiding Officer and other officers to be public servants.-
The Presiding officer of a Tribunal, its officers and other employees,
the authorities referred to in section 7A and every Inspector shall be
deemed to be public servants within the meaning of section 21 of the
Indian Penal Code."]
---------------------------------------------------------------------
1. Ins. by Act 99 of 1976, s. 35 (w.e.f. 1-8-1976).
2. Ins. by Act 40 of 1973, s. 8 (w.e.f. 1-11-1973).
3. Subs. by Act 99 of 1976, s. 31, for "the Family Pension Scheme".
4. Subs. by Act 33 of 1988, s. 24 (w.e.f. 1-8-1988).
318J
19.
Delegation of powers.
1*[19. Delegation of powers.- The appropriate Government may
direct that any power or authority or jurisdiction exercisable by it
under this Act 2*[, the Scheme 3*[, the Family Pension Scheme or the
Insurance Scheme]] shall, in relation to such matters and subject to
such conditions, if any, as may be specified in the direction, be
exercisable also--
(a) where the appropriate Government is the Central
Government, by such officer or authority subordinate to
the Central Government or by the State Government or by
such officer or authority subordinate to the State
Government, as may be specified in the notification;
and
(b) where the appropriate Government is a State Government,
by such officer or authority subordinate to the State
Government as may be specified in the notification.
20.
Power of Central Government to give directions.
8*[20. Power of Central Government to give directions.- The
Central Government may, from time to time, give such directions to the
Central Board as it may think fit for the efficient administration of
this Act and when any such direction is given, the Central Board shall
comply with such direction.
21.
Power to make rules.
21. Power to make rules.- (1) The Central Government may, by
notification in the Official Gazette, make rules to carry out the
provisions of this Act.
(2) Without prejudice to the generality of the foregoing power,
such rules may provide for all or any of the following matters,
namely:--
(a) the salary and allowances and other terms and conditions
of service of the Presiding Officer and the employees
of a Tribunal;
(b) the form and the manner in which, and the time within
which, an appeal shall be filed before a Tribunal and
the fees payable for filing such appeal;
(c) the manner of certifying the copy of the certificate, to
be forwarded to the Recovery Officer under sub-section
(2) of section 8C; and
(d) any other matter, which has to be, or may be, prescribed
by rules under this Act.
(3) Every rule made under this Act shall be laid, as soon as may
be after it is made, before each House of Parliament, while it is in
session, for a total period of thirty days which may be comprised in
one session or in two or more successive sessions, and if, before the
expiry of the session immediately following the session or the
successive sessions aforesaid, both Houses agree in making any
modification in the rule or both Houses agree that the rule should not
be made, the rule shall thereafter have effect only in such modified
form or be of no effect, as the case may be; so, however, that any
such modification or annulment shall be without prejudice to the
validity of anything previously done under that rule.
22.
Power to remove difficulties.
22. Power to remove difficulties.-(1) If any difficulty arises in
giving effect to the provisions of this Act, as amended by the
Employees' Provident Funds and Miscellaneous Provisions (Amendment)
Act, 1988 (33 of 1988), the Central Government may, by order published
in the Official Gazette, make such provisions, not inconsistent with
the provisions of this Act as appear to it to be necessary or
expedient for the removal of the difficulty:
Provided that no such order shall be made after the expiry of a
period of three years from the date on which the said amendment Act
receives the assent of the President.
(2) Every order made under this section shall, as soon as may be
after it is made, be laid before each House of Parliament.]
---------------------------------------------------------------------
1. Subs. by Act 37 of 1953, s. 17, for s. 19.
2. Subs. by Act 16 of 1971, s. 29, for "or any Scheme".
3. Subs. by Act 99 of 1976, s. 37, for "or the Family Pension
Scheme' (w.e.f. 1-8-1976).
4. Subs. by Act 33 of 1988, s. 25.
318K
SCHE
See sections 2(i) and 4
SCHEDULE I
[See sections 2(i) and 4]
Any industry engaged in the manufacture 1*** of any of the
following, namely:--
Cement.
Cigarettes.
Electrical, mechanical or general engineering products.
Iron and steel.
Paper.
Textiles (made wholly or in part of cotton or wool or jute or
silk, whether natural or artificial).
2*[1. Matches.
2. Edible oils and fats.
3. Sugar.
4. rubber and rubber products.
5. Electricity including the generation, transmission and
distribution thereof.
6. Tea.
7. Printing [other than printing industry relating to
newspaper establishments as defined in the Working
Journalists (Conditions of Service) and Miscellaneous
Provisions Act, 1955 (45 of 1955), including the
process of composing types for printing, printing by
letter press, lithography, photogravure or other
similar process or book-binding.]
8. Glass.
9. Stone-ware pipes.
10. Sanitary wares.
11. Electrical porcelain insulators of high and low tension.
12. Refractories.
13. Tiles.]
3*[1. Heavy and fine chemicals, including--
(i) Fertilizers,
(ii) Turpentine,
---------------------------------------------------------------------
1. The words "or production" omitted by Act 37 of 1953, s. 18.
2. Added by Notification No. S. R. O. 1566, dated the 4th July,
1956, see Gazette of India, Pt. II, Sec. 3, p. 1192 (w.e.f.
31-7- 1956).
3. Added by Notification No. S. R. O. 2026, dated the 3rd September,
1956, see Gazette of India, Pt. II, Sec. 3, p. 1533 (w.e.f.
30-9- 1956).
318L
(iii) Rosin,
(iv) Medical and pharmaceutical preparations,
(v) Toilet preparations,
(vi) Soaps,
(vii) Inks,
(viii) Intermediates dyes, colour lakhs and toners,
(ix) Fatty acids, and
1*[(x) Oxygen, acetylene, and carbon-dioxide gases
industry.]
2. Indigo.
3. Lac including shellac.
4. Non-edible vegetable and animal oils and fats.]
2*[Mineral oil refining industry.]
3*[(i) Industrial and Power Alcohol industry; and
(ii) Asbestos Cement Sheets industry.]
4*[Biscuit making industry including composite units making
biscuits and products such as bread, confectionery and milk
and milk powder.]
5*[Mica industry.]
6*[Plywood industry.]
7*[Automobile repairing and servicing industry.]
8*[1. Rice milling.
2. Flour milling.
3. Dal milling.]
9*[Starch industry.]
---------------------------------------------------------------------
1. Added by Notification No. S. R. O. 1976, dated the 8th June,
1957, see Gazette of India, Pt. II, Sec. 3, p. 1242 (w.e.f.
31-7- 1957).
2. Added by Notification No. S. R. O. 218, dated the 12th January,
1957, see Gazette of India, Pt. II, Sec, 3, p. 175 (w.e.f.
31-1-1957).
3. Added by Notification No. S. R. O. 3067, dated the 19th
September, 1957, see Gazette of India, Pt. II, Sec. 3, p. 2058
(w.e.f. 30-11-1957).
4. Added by Notification No. G. S. R. 170, dated the 12th March,
1958, see Gazette of India, Pt. II, Sec. 3, p. 131 (w.e.f.
30-4-1958).
5. Added by Notification No. G. S. R. 312, dated the 5th March,
1960, see Gazette of India, Pt. II, Sec. 3(i), p. 569 (w.e.f.
31-5- 1960).
6. Added by Notification No. G. S. R. 632, dated the 30th May, 1960,
see Gazette of India, Pt. II, Sec. 3(i), p. 853 (w.e.f. 30-6-1960).
7. Added by Notification No. G. S. R. 683, dated the 9th June, 1960,
see Gazette of India, Pt. II, Sec. 3(i), p. 951 (w.e.f. 30-6-1960).
8. Added by Notification No. G. S. R. 1443, dated the 24th November,
1960, see Gazette of India, Pt. II, Sec. 3(i), p. 1819 (w.e.f.
31-12- 1960).
9. Added by Notification No. G. S. R. 535, dated the 10th April,
1961, see Gazette of India, Pt. II, Sec. 3(i), p. 654 (w.e.f.
31-5- 1961).
318M
1*[1. Petroleum or natural gas exploration, prospecting, drilling
or production.
2. Petroleum or natural gas refining.]
2*[Leather and leather products industry.]
3*[1. Stone-ware jars.
2. Crockery.]
4*[The fruit and vegetable preservation industry, that is to say,
any industry which is engaged in the preparation or
production of any of the following articles, namely:--
(i) canned and bottled fruits, juices and pulps,
(ii) canned and bottled vegetables,
(iii) frozen fruits and vegetables,
(iv) jams, jellies and marmalades,
(v) tomato products, ketchups and sauces,
(vi) squashes, crushes, cordials and ready-to-serve
beverages or any other beverages containing fruits
juice or fruit pulp,
(vii) preserved, candied and crystallised fruits and
peals,
(viii) chutneys,
(ix) any other unspecified item relating to the
preservation or canning of fruits and vegetables.]
5*[Cashewnut Industry.]
6*[Confectionery Industry.]
7*[1. Buttons.
2. Brushes.
3. Plastic and Plastic products.
4. Stationery products.]
---------------------------------------------------------------------
1. Added by Notification No. G. S. R. 705, dated the 16th May, 1961,
see Gazette of India, Pt. II, Sec. 3(i), p. 798 (w.e.f. 30th
June, 1961).
2. Added by Notification No. G. S. R. 993, dated the 29th July,
1961, see Gazette of India, Pt. II, Sec. 3(i), p. 1218 (w.e.f.
31st August, 1961).
3. Added by Notification No. G. S. R. 1382, dated the 4th November,
1961, see Gazette of India, Pt. II, Sec. 3(i), p. 1694 (w.e.f.
30th November, 1961).
4. Added by Notification No. G. S. R. 786, dated the 6th June, 1962,
see Gazette of India, Pt. II, Sec. 3(i), p. 706 (w.e.f.
30-6-1962), as amended by Notification No. G. S. R. 1461,
dated the 29th August, 1963.
5. Added by Notification No. G. S. R. 1125, dated the 18th August,
1962, see Gazette of India, Pt, II. Sec. 3(i), p. 1233 (w.e.f.
30th September, 1962).
6. Added by Notification No. G. S. R. 424, dated the 28th February,
1963, see Gazette of India, Pt. II, Sec. 3(i), p. 390 (w.e.f.
31st March, 1963).
7. Added by Notification No. G. S. R. 591, dated the 27th March,
1963, see Gazette of India, Pt. II, Sec. 3(i), p. 629 (w.e.f.
30th April, 1963).
318N
1*[The aerated water industry, that is to say, any industry
engaged in the manufacture of aerated water, soft drinks or
carbonated water.]
2*[The distilling and rectifying of spirits (not falling under
industrial and power alcohol) and blending of spirits
industry.]
3*[The Paint and Varnish Industry.]
4*[Bone Crushing Industry.]
5*[Pickers Industry.]
6*[Milk and milk products Industry.]
7*[Non-ferrous metals and alloys in the form of ingots industry.]
8*[Bread Industry.]
9*[Stemming or redrying of tobacco leaf industry, that is to say,
any industry engaged in the stemming, redrying, handling,
sorting, grading or packing of tobacco leaf].
10*[Agarbatee (including dhoop and dhoopbatee) industry.]
11*[Coir (excluding the spinning sector) Industry.]
12*[Tobacco industry, that is to say, any industry engaged in the
manufacture of Cigars, Zarda, snuff, qivam and guraku from
tobacco.]
13*[Paper products Industry.]
---------------------------------------------------------------------
1. Added by Notification No. G. S. R. 1432, dated the 3rd August,
1963, see Gazette of India, Extraordinary, Pt. II, Sec. 3(i), p.
693 (w.e.f. 31st August, 1963).
2. Added by Notification No. G. S. R. 1605, dated the 26th
September, 1963, see Gazette of India, Pt. II, Sec. 3(i), p.
1880 (w.e.f. 31st October, 1963).
3. Added by Notification No. G. S. R. 1983, dated the 21st December,
1963, see Gazette of India, Pt. II, Sec. 3(i), p. 2244 (w.e.f.
31st January, 1964).
4. Added by Notification No. G. S. R. 67, dated the 31st December,
1963, see Gazette of India, Pt. II, Sec. 3(i), p. 82 (w.e.f.
31st January, 1964).
5. Added by Notification No. G. S. R. 822, dated the 22nd May, 1964,
see Gazette of India, Pt. II, Sec. 3(i), p. 834 (w.e.f. 30th
June, 1964).
6. Added by Notification No. G. S. R. 1723, dated the 27th November,
1964, see Gazette of India, Pt. II, Sec. 3(i), p. 1897 (w.e.f.
31st December, 1964).
7. Added by Notification No. G. S. R. 1795, dated the 9th December,
1964, see Gazette of India, Pt. II, Sec. 3(i), p. 1980 (w.e.f.
31st January, 1965).
8. Added by Notification No. G. S. R. 402, dated the 2nd March,
1965, see Gazette of India, Pt. II, Sec. 3(i), p. 436 (w.e.f.
31st March, 1965).
9. Added by Notification No. G. S. R. 768, dated the 18th may, 1965,
see Gazette of India, Pt. II, Sec. 3(i), p. 818 (w.e.f. 30th
June, 1965).
10. Added by Notification No. G. S. R. 910, dated the 23rd June,
1965, see Gazette of India, Pt. II, Sec. 3(i), p. 964 (w.e.f.
31st July, 1965).
11. Added by Notification NO. G. S. R. 952, dated the 3rd July, 1965,
see Gazette of India, Pt. II, Sec, 3(i), p. 1006 (w.e.f.
30th September, 1965).
12. Added by Notification No. G. S. R. 895, dated the 1st June, 1966,
see Gazette of India, Pt. II, Sec 3(i), p. 1039 (w.e.f. 30th
June, 1966).
13. Added by Notification No. G. S. R. 1119, dated the 11th July,
1966, see Gazette of India, Pt, II, Sec, 3(i), p. 1262 (w.e.f.
31st July, 1966).
318O
1*[Any industry engaged in manufacture of salt for which a
licence is necessary and which has land not less than
2*[4.05 hectares].
3*[Linoleum Industry and Indoleum Industry.]
4*[Explosive Industry.]
5*[Jute bailing or pressing Industry.]
6*[Fire works and percussion cap works Industry.]
7*[Tent making Industry.]
8*Ferro-manganese Industry.]
9*[Ice of ice cream Industry.]
10*[Winding of thread and yarn reeling Industry.]
11*[Cotton ginning, Bailing and Pressing Industry.]
12*[Katha making Industry.]
13*[Beer manufacturing Industry, that is to say, any industry
engaged in the manufacture of the product of alcoholic
fermentation of a mash in potable water of malted barley and
hops, or of hops concentrated with or without the additions
on other malted or unmalted cereals or other carbohyderate
preparations.]
14*[Beedi industry.]
---------------------------------------------------------------------
1. Added by Notification No. G. S. R. 1362, dated the 30th August,
1966, see Gazette of India, Pt. II, sec, 3(i), p. 1526 (w.e.f.
30th September, 1966).
2. Subs. by Notification No. G. S. R. 1945, dated the 16th December,
1966, see Gazette of India, 1967, Pt. II, Sec, 3(i), p. 2284, for
"ten acres".
3. Added by Notification NO G. S. R. 437, dated the 27th March,
1967, see Gazette of India, 1966, Pt. II, Sec, 3(i), p. 517
(w.e.f. 30th April, 1967).
4. Added by Notification No. G. S. R. 1019, dated the 1st July 1967,
see Gazette of India, 1967, Pt. II, Sec, 3(i), p. 1162 (w.e.f.
31st July, 1967).
5. Added by Notification No. G. S. R, 1226, dated the 5th August,
1967, see Gazetted of India, 1967, Pt. II, See, 3(i), p. 1331
(w.e.f. 31st August, 1967).
6. Added by Notification NO. G. S. R. 1530, dated the 5th October,
1967, see Gazette of India, Pt. II, Sec, 3(i), p. 1670 (w.e.f.
31st October, 1967).
7. Added by Notification No. G. S. R. 1716, dated the 3rd November,
1967, see Gazette of India, 1967, Pt. II, Sec, 3(i), p. 1840
(w.e.f. 30th November, 1967).
8. Added by Notification No. G. S. R. 1018, dated the 22nd, April,
1969, see Gazette of India, 1969, Pt. II, Sec, 3(i), p. 1181
(w.e.f. 30th April, 1969).
9. Added by Notification No. G. S. R. 1506, dated the 11th June
1969, see Gazette of India, 1969, Pt. II, Sec. 3(i), p. 1809
(w.e.f. 30th June, 1969).
10. Added by Notification NO. G. S. R. 1988, dated the 22nd November,
1971, see Gazette of India, Pt, II, sec 3(i), p. 5566 (w.e.f.
30th November, 1971).
11. Added by Notification NO. G. S. R. 1251, dated the 23rd
September, 1972, see Gazette of India, 1972, Pt. II, Sec. 3(i),
p. 2937 (w.e.f. 30th September, 1972).
12. Added by Notification NO. G. S. R. 503, dated the 12th May, 1973,
see Gazette of India, Pt. II, Sec. 3(i), p. 976 (w.e.f. 31st
May, 1973).
13. Added by Notification No. G. S. R. 428, dated the 15th April,
1974, see Gazette of India, Pt, II, Sec. 3(i), p. 944 (w.e.f.
30th April, 1974).
14. Added by Notification No. G. S. R. 660, dated the 17th May, 1977,
see Gazette of India, Part II, Sec. 3(i), p. 1659 (w .e.f. 31st
May. 1977).
318P
1*[Exaplanation,--In this Schedule, without prejudice to the
ordinary meaning of the experssions used therein,--
(a) the expression "Electrical, mechanical or general engineering
products" includes--
(1) machinery and equipment for the generation,
transmission, distribution or measurement of electrical
energy and motors including cables and wires,
(2) telephones, telegraph and wireless communication
apparatus,
(3) electric lamps (not including glass bulbs).
(4) electric fans and electrical domestic appliances,
(5) Storage and dry batteries,
(6) radio receivers and sound reproducing instruments.
(7) machinery used in industry (including textile
machinery) other than electrical machinery and machine
tools,
(8) boilers and prime movers, including internal
combustion engines, marine engines and locomotives,
(9) machine tools, that is to say, metal and wood
working machinery,
(10) grinding wheels,
(11) ships,
(12) automobiles and tractors,
(13) bolts, nuts and revels,
(14) power driven pumps,
(15) bicycles,
(16) hurricane lanterns,
(17) sewing and knitting machine,
(18) mathematical and scientific instruments,
(19) products of metal rolling and re-rolling.
(20) wires, pipes, tunes and fittings,
(21) ferrous and non-ferrous castings,
(22) safes, vaults and furniture made of iron or steel
or steel alloys.
(23) cutlery and surgical instruments,
(24) drums and containers,
---------------------------------------------------------------------
1. Ins. by Act 37 of 1953, s. 18.
318Q
(25) parts and accessories of products specified in
items 1 to 24;
(b) the expression "Iron and Steel" includes pig iron, ingots,
blooms, billets and rolled or re-rolled products into basic
forms and toll and alloy steel ;
(c) the expression "paper" includes pulp, paperboard and
starawboard ;
(d) the expression "textiles" includes the products of carding,
spining, weaving, finishing and dyeing yarn and fabrics,
printing, knitting and embroidering.]
SCHE
MATTERS FOR WHICH PROVISION MAY BE MADE IN A SCHEME
SCHEDULE II
1*[[See section 5(1B)]]
MATTERS FOR WHICH PROVISION MAY BE MADE IN A SCHEME
1. The employees or class of employees who shall join the Fund,
and the conditions under which employees may be exempted from joining
the Fund or from making any contribution.
2. The time and manner in which contributions shall be made to
the Fund by employers and by, or on behalf of, employees 3***[(whether
employed by him directly or by or through a contractor)], the
contributions which an employee may, if he so desires, make under 3*
section 6, and the manner in which such contributions may be
recovered.
2*[2A. The manner in which employees' contributions may be
rcovered by contractors from employees employed by or through such
contractors.]
3. The payment by the employer of such sums of money as may be
necessary to meet the cost of administering the Fund and the rate at
which and the manner in which the payment shall be made.
4*[4. The constitution of any committee for assisting any Board
of Trustees.
5. The opening of regional and other offices of any Board of
Trustees.]
6. The manner in which accounts shall be kept, the investment of
moneys belonging to the Fund in accordance with any directions issued
or conditions specified by the Central Government, the preparation of
the budget, the audit of accounts and the submission of reports to the
Central Government or to any specified State Government.
---------------------------------------------------------------------
1. Subs. by Act 28 of 1963, s. 13, for "[See section 6(2)]" (w.e.f.
30-11-1963).
2. Ins. by s. 13, ibid. (w.e.f. 30-11-1963).
3. The words, brackets and figures "sub-section (1) of" omitted by
s. 13, ibid. (w.e.f. 30-11-1963).
4. Subs. by s. 13, ibid., for items 4 and 5 (w.e.f. 30-11-1963).
318R
7. The conditions under which withdrawals from the Fund may be
permitted and any deduction or forfeiture may be made and the maximum
amount of such deduction or forfeiture.
8. The fixation by the Central Government in consultation with
the boards of trustees concerned of the rate of interest payable to
members.
9. The form in which an employee shall furnish particulars about
himself and his family whenever required.
10. The nomination of a person to receive the amount standing to
the credit of a member after his death and the cancellation or
variation of such nomination.
11. The registers and records to be maintained with respect to
employees and the returns to be furnished by employers 1*[or
contractors].
12. The form or design of any identity card, token or disc for
the purpose of identifying any employee, and for the issue, custody
and replacement thereof.
13. The fees to be levied for any of the purposes specified in
this Schedule.
14. The contraventions of defaults which shall be punishable
under sub-section (2) of section 14.
15. The further powers, if any, which may be exercised by
Inspectors.
16. The manner in which accumulations in any existing provident
fund shall be transferred to the Fund under section 15, and the mode
of valuation of any assets which may be transferred by the employers
in this behalf.
17. The conditions under which a member may be permitted to pay
premia on life insurance, from the Fund.
18. Any other matter 1*[which is to be provided for in the Scheme
or] which may be necessary or proper for the purpose of implementing
the Scheme.
SCHE
MATTERS FOR WHICH PROVISIONS MAY BE MADE IN THE FAMILY PENSION SCHEME
2*[SCHEDULE III
[See section 6A(4)]
MATTERS FOR WHICH PROVISION MAY BE MADE IN THE FAMILY PENSION
SCHEME
1. The employees or class of employees to whom the Family Pension
Scheme shall apply and the time within which option to join that
Scheme shall be exercised by those employees to whom the said Scheme
does not apply.
---------------------------------------------------------------------
1. Ins. by Act 28 of 1963, s. 13 (w.e.f. 30-11-1963).
2. Ins. by Act 16 of 1971, s. 30 (w.e.f. 23-4-1971).
318S
2. Subject to the provisions of section 6A(2), the portion of
employer's and employee's contribution which may be credited to the
Family Pension Fund and the manner in which it may be credited.
3. The contribution by the Central Government to the Family
Pension Fund and the manner in which such contribution is to be made.
4. The manner in which the accounts of the Family Pension Fund
shall be kept and the investment of moneys belonging to the Family
Pension Fund with the Central Government at a rate of interest which
shall not be less than five and a half per centum per annum.
5. The form in which an employee shall furnish particulars about
himself and his family whenever required.
6. The nomination of a person to receive the assurance amount due
to the employee after his death and the cancellation or variation of
such nomination.
7. The registers and records to be maintained in respect of
employees, the form or design of any identity card, token or disc for
the purpose of identifying any employee, or his nominee or a member of
his family entitled to receive the pension.
8. The scales of family pension and the assurance amount.
9. The manner in which the exempted establishments have to pay
the contributions (both employer's and employee's shares) towards the
Family Pension Fund and the submission of returns relating thereto.
10. The mode of disbursement of family pension and the
arrangements to be entered into with such disbursing agencies as may
be specified for the purpose.
11. The manner in which the expenses incurred in connection with
the administration of the Family Pension Scheme may be paid by the
Central Government to the Central Board.
12. Any other matter which is to be provided for in the Family
Pension Scheme or which may be necessary or proper for the purpose of
implementing the Family Pension Scheme.]
SCHE
MATTERS TO BE PROVIDED FOR IN THE EMPLOYEES' DEPOSIT-LINKEDINSURANCE SCHEME
1*[SCHEDULE IV
(See section 6C)
MATTERS TO BE PROVIDED FOR IN THE EMPLOYEES' DEPOSIT-LINKED
INSURANCE SCHEME
1. The employees or class of employees who shall be covered by
the Insurance Scheme.
---------------------------------------------------------------------
1. Ins. by Act 99 of 1976, s. 38 (w.e.f. 1-8-1976).
318T
2. The manner in which the accounts of the Insurance Fund shall
be kept and the investment of moneys belonging to the Insurance Fund
subject to such pattern of investment as may be determined, by order,
by the Central Government.
3. The form in which an employee shall furnish particulars about
himself and the members of his family whenever required.
4. The nomination of a person to receive the insurance amount due
to the employee after his death and the cancellation or variation of
such nomination.
5. The registers and records to be maintained in respect of
employees; the form or design of any identity card, token or disc for
the purpose of identifying any employee or his nominee or member of
his family entitled to receive the insurance amount.
1*6. The scales of insurance benefits and conditions relating to
the grant of such benefits to the employees.]
8. The manner in which the amount due to the nominee or the
member of the family of the employee under the scheme is to be paid
including a provision that the amount shall not be paid otherwise than
in the form of a deposit in a savings bank account, in the name of
such nominee or member of family, in any corresponding new bank
specified in the First Schedule to the Banking Companies (Acquisition
and Transfer of Undertakings) Act, 1970 (5 of 1970).
9. Any other matter which is to be provided for in the Employees'
Deposit-linked Insurance Scheme or which may be necessary or proper
for the purpose of implementing that Scheme.]
---------------------------------------------------------------------
1. Subs. by Act 33 of 1988, s. 26 (w.e.f. 1-8-1988).
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