THE EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 (Act No.

19 of 1952) 4th March, 1952 An Act to provide for the institution of provident funds, pension fund and deposit-linked insurance fund for employees in factories and other establishments. Be it enacted by Parliament as follo s!" 1. Short tit !, !"t!#t $#% $&& i'$tio#." (1) #his Act may be called the $m%loyees& Pro'ident ()nds and Miscellaneo)s Pro'isions Act, 1952. (2) *t e+tends to the hole of *ndia e+ce%t the ,tate of -amm) and .ashmir.

(/) ,)b0ect to the %ro'isions contained in section 11, it a%%lies " (a) to e'ery establishment hich is a factory en2a2ed in any ind)stry s%ecified in ,ched)le * and in hich t enty or more %ersons are em%loyed and (b) to any other establishment em%loyin2 t enty or more %ersons or class of s)ch establishments hich the 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, s%ecify, in this behalf! Pro'ided that the 3entral 4o'ernment may, after 2i'in2 not less than t o months& notice of its intention so to do, by notification in the 5fficial 4a6ette, a%%ly the %ro'isions of this Act to any establishment em%loyin2 s)ch n)mber of %ersons less than t enty as may be s%ecified in the notification. (4) Not ithstandin2 anythin2 contained in s)b"section / of this section or"s)b"section 1 of section11, here it a%%ears to the 3entral Pro'ident ()nd 3ommissioner, hether on an a%%lication made to him in this behalf or other ise, that the em%loyer and the ma0ority of em%loyees in relation to any establishment ha'e a2reed that the %ro'isions of this Act sho)ld be made a%%licable to the establishment, he may, by notification in the 5fficial 4a6ette, a%%ly the %ro'isions of this Act to that establishment on and from the date of s)ch a2reement or from any s)bse7)ent date s%ecified in s)ch a2reement. (5) An establishment to hich this Act a%%lies shall contin)e to be 2o'erned by this Act not ithstandin2 that the n)mber of %ersons em%loyed therein at any time falls belo t enty. 2. D!(i#itio#). " *n this Act, )nless the conte+t other ise re7)ires, " (a) 8A%%ro%riate 4o'ernment9 means " (i) in relation to an establishment belon2in2 to, or )nder the control of, the 3entral 4o'ernment or in relation to, an establishment connected ith a rail ay com%any, a ma0or %ort, a mine or an oil"filed or a controlled ind)stry or in relation to an establishment ha'in2 de%artments or branches in more than one ,tate, the 3entral 4o'ernment! and (ii) in relation to any other establishment, the ,tate 4o'ernment!

(aa) 8a)thorised officer9 means the 3entral Pro'ident ()nd 3ommissioner, Additional 3entral Pro'ident ()nd 3ommissioner, :e%)ty Pro'ident ()nd 3ommissioner, ;e2ional Pro'ident ()nd 3ommissioner or s)ch other officer as may be a)thorised by the 3entral 4o'ernment, by notification in the 5fficial 4a6ette< (b) 8basic a2es9 means all emol)ments hich are earned by an em%loyee hile on d)ty or on lea'e or on holidays ith a2es in either case in accordance ith the terms of the contract of em%loyment and hich are %aid or %ayable in cash to him, b)t does not incl)de" (i) the cash 'al)e of any food concession< (ii) any dearness allo ance that is to say, all cash %ayments by hate'er name called %aid to an em%loyee on acco)nt of a rise in the cost of li'in2, ho)se"rent allo ance, o'ertime allo ance, bon)s, commission or any other similar allo ance %ayable to the em%loyee in res%ect of his em%loyment or of or= done in s)ch em%loyment< (iii) any %resents made by the em%loyer< (c) 83ontrib)tion9 means a contrib)tion %ayable in res%ect of a member )nder a scheme or the contrib)tion %ayable in res%ect of an em%loyee to hom the *ns)rance ,cheme a%%lies< (d) 8controlled ind)stry9 means any ind)stry the control of a 3entral Act to be e+%edient in the %)blic interest< (e) 8em%loyer9 means" (i) in relation to an establishment hich is a factory, the o ner or occ)%ier of the factory, incl)din2 the a2ent of s)ch o ner or occ)%ier, the le2al re%resentati'e of a deceased o ner or occ)%ier and, here a %erson has been named as a mana2er of the factory )nder cla)se f of s)b"section 1 of section ? of the (actories Act, 194@ (1/ of 194@), the %erson so named< and (ii) in relation to any other establishment, the %erson ho, or the a)thority hich, has the )ltimate control o'er the affairs of the establishment, and here the said affairs are entr)sted to a mana2er, mana2in2 director or mana2in2 a2ent, s)ch mana2er, mana2in2 director or mana2in2 a2ent< (f) 8em%loyee9 means any %erson ho is em%loyed for a2es in any =ind of or=, man)al or other ise, in or in connection ith the or= of an establishment and ho 2ets his a2es directly or indirectly from the em%loyer, and incl)des any %erson," (i) em%loyed by or thro)2h a contractor in or in connection ith the or= of the establishment< hich by the >nion has been declared by

(ii) en2a2ed as an a%%rentice, not bein2 an a%%rentice en2a2ed )nder the A%%rentices Act, 1911 (52 of 1911) or )nder the standin2 orders of the establishment< (ff) 8e+em%ted em%loyee9 means an em%loyee to hom a ,cheme or the *ns)rance ,cheme, as the case may be, o)ld, b)t for the e+em%tion 2ranted )nder section 1?, ha'e a%%lied< (fff) 8e+em%ted establishment9 means an establishment in res%ect of hich an e+em%tion has been 2ranted )nder section 1? from the o%eration of all or any of the %ro'isions of any ,cheme or the *ns)rance ,cheme, as the case may be, hether s)ch e+em%tion has been 2ranted to the

establishment as s)ch or to any %erson or class of %ersons em%loyed therein< (2) 8factory9 means any %remises, incl)din2 the %recincts thereof, in any %art of hich a man)fact)rin2 %rocess is bein2 carried on or is ordinarily so carried on, hether ith the aid of %o er or itho)t the aid of %o er< (22) AAA (222) AAA (h) 8()nd9 means the Pro'ident ()nd established )nder a ,cheme< (i) 8ind)stry9 means any ind)stry s%ecified in ,ched)le *, and incl)des any other ind)stry added to the ,ched)le by notification )nder section 4< (ia) 8*ns)rance ()nd9 means the :e%osit"lin=ed *ns)rance ,cheme framed )nder s)b"section 2 of section 13< (ib) 8*ns)rance ,cheme9 means the $m%loyees& :e%osit"lin=ed *ns)rance ,cheme framed )nder s)b"section 1 of section 13< (ic) 8man)fact)re9 or 8man)fact)rin2 %rocess9 means any %rocess for ma=in2, alterin2, re%airin2, ornamentin2, finishin2, %ac=in2, oilin2, ashin2, cleanin2, brea=in2 )%, demolishin2 or other ise treatin2 or ada%tin2 any article or s)bstance ith a 'ie to its )se, sale, trans%ort, deli'ery or dis%osal< (0) 8member9 means a member of the ()nd< (=)8occ)%ier of a factory9 means the %erson, ho has )ltimate control o'er the affairs of the factory, and, here the said affairs are entr)sted to a mana2in2 a2ent, s)ch a2ent shall be deemed to be the occ)%ier of the factory< (=A) 8Pension ()nd9 means the $m%loyees& Pension ()nd established )nder s)b"section 2 of section 1A< (=B) 8Pension ,cheme9 means the $m%loyees& Pension ,cheme framed )nder s)b"section 1 of section 1A< (=a) 8%rescribed9 means %rescribed by r)les made )nder this Act< (=b) 8;eco'ery 5fficer9 means any officer of the 3entral 4o'ernment, ,tate 4o'ernment or the Board of #r)stees constit)ted )nder section 5A, ho may be a)thorised by the 3entral 4o'ernment, by notification in the 5fficial 4a6ette, to e+ercise the %o ers of a ;eco'ery 5fficer )nder this Act<

(l) 8,cheme9 means the $m%loyees& Pro'ident ()nds scheme framed )nder section 5< (l1) 8s)%erann)ation9, in relation to an em%loyee, ho is the member of the Pension ,cheme, means the attainment, by the said em%loyee, of the a2e of fifty"ei2ht years. (m) 8#rib)nal9 means the $m%loyees& Pro'ident ()nds A%%ellate #rib)nal constit)ted )nder section ?:. 2A. E)t$* i)h+!#t) to i#' ,%! $ %!&$rt+!#t) $#% *r$#'h!) . " (or the remo'al of do)bts, it is hereby declared that here an establishment consists of different de%artments or has branches, hether sit)ate in the same %lace or in different %laces, all s)ch de%artments or branches shall be treated as %arts of the same establishment. -. Po.!r to $&& / A't to $# !)t$* i)h+!#t .hi'h h$) $ 'o++o# &ro0i%!#t (,#% .ith $#oth!r !)t$* i)h+!#t. " Bhere immediately before this Act becomes a%%licable to an establishment there is in e+istence a %ro'ident f)nd hich is common to the em%loyees em%loyed in that establishment and em%loyees in any other establishment, the 3entral 4o'ernment may, by notification in the 5fficial 4a6ette direct that the %ro'isions of this Act shall also a%%ly to s)ch other establishment. 1. Po.!r to $%% to S'h!%, ! I. C (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, add to ,ched)le * any other ind)stry in res%ect of the em%loyees hereof it is of o%inion that a Pro'ident ()nd ,cheme sho)ld be framed )nder this Act, and there)%on the ind)stry so added shall be deemed to be an ind)stry s%ecified in ,ched)le * for the %)r%ose of this Act. (2) All notifications )nder s)b"section 1 shall be laid before Parliament, as soon as may be, after they are iss)ed. 5. E+& o/!!) Pro0i%!#t F,#%) S'h!+!. 2 (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, frame a scheme to be called the $m%loyees& Pro'ident ()nd ,cheme for the establishment of %ro'ident f)nds )nder this Act for em%loyees or for any class of em%loyees and s%ecify the establishments or class of establishments to hich the said ,cheme shall a%%ly and there shall be established, as soon as may be after the framin2 of the ,cheme, a ()nd in accordance ith the %ro'isions of this Act and the ,cheme. (1A) #he ()nd shall 'est in, and be administered by, the 3entral Board constit)ted )nder section 5A. (1B) ,)b0ect to the %ro'isions of this Act, a ,cheme framed )nder s)b"section 1 may %ro'ide for all or any of the matters s%ecified in ,ched)le **. (2) A ,cheme framed )nder s)b"section 1 may %ro'ide that any of its %ro'isions shall ta=e effect either %ros%ecti'ely or retros%ecti'ely on s)ch date as may be s%ecified in this behalf in the ,cheme. 5A. C!#tr$ 3o$r%. " (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, constit)te, ith effect from s)ch date as may be s%ecified therein, a Board of #r)stees for the territories to hich this Act e+tends hereinafter in this Act referred to as the 3entral Board consistin2 of the follo in2 %ersons as members, namely!" (a) a 3hairman and a Dice"3hairman to be a%%ointed by the 3entral 4o'ernment<

(aa) the 3entral Pro'ident ()nd 3ommissioner, $+ officio< (b) not more than fi'e %ersons a%%ointed by the 3entral 4o'ernment from amon2st its officials< (c) not more than fifteen %ersons re%resentin2 4o'ernments of s)ch ,tates as the 3entral 4o'ernment may s%ecify in this behalf, a%%ointed by the 3entral 4o'ernment< (d) ten %ersons re%resentin2 em%loyers of the establishments to hich the ,cheme a%%lies, a%%ointed by the 3entral 4o'ernment after cons)ltation ith s)ch or2anisations of em%loyers as may be reco2nised by the 3entral 4o'ernment in this behalf< and (e) ten %ersons re%resentin2 em%loyees in the establishments to hich the ,cheme a%%lies, a%%ointed by the 3entral 4o'ernment after cons)ltation ith s)ch or2anisations of em%loyees as may be reco2nised by the 3entral 4o'ernment in this behalf. (2) #he terms and conditions s)b0ect to hich a member of the 3entral Board may be a%%ointed and the time, %lace and %roced)re of the meetin2s of the 3entral Board shall be s)ch as may be %ro'ided for in the ,cheme. (/) #he 3entral Board shall s)b0ect to the %ro'isions of section 1 and section 13 administer the ()nd 'ested in it in s)ch manner as may be s%ecified in the ,cheme. (4) #he 3entral Board shall %erform s)ch other f)nctions as it may be re7)ired to %erform by or )nder any %ro'isions of the ,cheme, the Pension ,cheme and the *ns)rance scheme. (5) #he 3entral Board shall maintain %ro%er acco)nts of its income and e+%endit)re in s)ch form and in s)ch manner as the 3entral 4o'ernment may, after cons)ltation ith the 3om%troller and A)ditor" 4eneral of *ndia, s%ecify in the ,cheme. (1) #he acco)nts of the 3entral Board shall be a)dited ann)ally by the com%troller and A)ditor" 4eneral of *ndia and any e+%endit)re inc)rred by him in connection ith s)ch a)dit shall be %ayable by the 3entral Board to the 3om%troller and A)ditor"4eneral of *ndia. (?) #he 3om%troller and A)ditor"4eneral of *ndia and any %erson a%%ointed by him in connection ith the a)dit of the acco)nts of the 3entral Board shall ha'e the same ri2hts and %ri'ile2es and a)thority in connection ith s)ch a)dit as the 3om%troller and A)ditor"4eneral has, in connection ith the a)dit of 4o'ernment acco)nts and, in %artic)lar, shall ha'e the ri2ht to demand the %rod)ction of boo=s, acco)nts, connected 'o)chers, doc)ments and %a%ers and ins%ect any of the offices of the 3entral Board. (@) #he acco)nts of the 3entral Board as certified by the 3om%troller and A)ditor"4eneral of *ndia or any other %erson a%%ointed by him in this behalf to2ether ith the a)dit re%ort thereon shall be for arded to the 3entral Board hich shall for ard the same to the 3entral 4o'ernment alon2 ith its comments on the re%ort of the 3om%troller and A)ditor"4eneral. (9) *t shall be the d)ty of the 3entral Board to s)bmit also to the 3entral 4o'ernment an ann)al re%ort of its or= and acti'ities and the 3entral 4o'ernment shall ca)se a co%y of the ann)al re%ort, the a)dited acco)nts to2ether ith the re%ort of the 3om%troller and A)ditor"4eneral of *ndia and the comments of the 3entral Board thereon to be laid before each Eo)se of Parliament.

5AA. E"!',ti0! Co++itt!!. C (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, constit)te, ith effect from s)ch date as may be s%ecified therein, an $+ec)ti'e 3ommittee to assist the 3entral Board in the %erformance of its f)nctions. (2) #he $+ec)ti'e 3ommittee shall consist of the follo in2 %ersons as members, namely!" (a) a 3hairman a%%ointed by the 3entral 4o'ernment from amon2st the members of the 3entral Board! (b) t o %ersons a%%ointed by the 3entral 4o'ernment from amon2st the %ersons referred to in cla)se b of s)b"section 1 of section 5A< (c) three %ersons a%%ointed by the 3entral 4o'ernment from amon2st the %ersons referred to in cla)se c of s)b"section 1 of section 5A< (d) three %ersons re%resentin2 the em%loyers elected by the 3entral Board from amon2st the %ersons referred to in cla)se d of s)b"section 1 of section 5A< (e) three %ersons re%resentin2 the em%loyees elected by the 3entral Board from amon2st the %ersons referred to in cla)se e of s)b"section 1 of section 5A< (f) the 3entral Pro'ident ()nd 3ommissioner, e+"officio. (/) #he terms and conditions s)b0ect to hich a member of the 3entral Board may be a%%ointed or elected to the $+ec)ti'e 3ommittee and the time, %lace and %roced)re of the meetin2s of the $+ec)ti'e 3ommittee shall be s)ch as may be %ro'ided for in the ,cheme. 53. St$t! 3o$r%." (1) #he 3entral 4o'ernment may, after cons)ltation ith the 4o'ernment of any ,tate, by notification in the 5fficial 4a6ette, constit)te for that ,tate a Board of #r)stees hereinafter in this Act referred to as the ,tate Board in s)ch manner as may be %ro'ided for in the ,cheme. (2) A ,tate Board shall e+ercise s)ch %o ers and %erform s)ch d)ties as the 3entral 4o'ernment may assi2n to it from time to time. (/) #he terms and conditions s)b0ect to hich a member of a ,tate Board

may be a%%ointed and the time, %lace and %roced)re of the meetin2s of a ,tate Board shall be s)ch as may be %ro'ided for in the ,cheme. 5C. 3o$r% o( Tr,)t!!) to *! *o%/ 'or&or$t!." $'ery Board of #r)stees constit)ted )nder section 5A or section 5B shall be a body cor%orate )nder the name s%ecified in the notification constit)tin2 it, ha'in2 %er%et)al s)ccession and a common seal and shall by the said name s)e and be s)ed. 5D. A&&oi#t+!#t o( o((i'!r). C (1) #he 3entral 4o'ernment shall a%%oint a 3entral Pro'ident ()nd 3ommissioner ho shall be the chief e+ec)ti'e officer of the 3entral Board and shall be s)b0ect to the 2eneral control and s)%erintendence of that Board. (2) #he 3entral 4o'ernment may also a%%oint a (inancial Ad'iser and 3hief Acco)nts 5fficer to

assist the 3entral Pro'ident ()nd 3ommissioner in the dischar2e of his d)ties. (/) #he 3entral Board may a%%oint, s)b0ect to the ma+im)m scale of %ay, as may be s%ecified in the ,cheme, as many Additional 3entral Pro'ident ()nd 3ommissioners, :e%)ty Pro'ident ()nd 3ommissioners, ;e2ional Pro'ident ()nd 3ommissioners, Assistant Pro'ident ()nd 3ommissioners and s)ch other officers and em%loyees as it may consider necessary for the efficient administration of the ,cheme, the Pension ,cheme and the *ns)rance ,cheme. (4) No a%%ointment to the %ost of the 3entral Pro'ident ()nd 3ommissioner or an Additional 3entral Pro'ident ()nd 3ommissioner or a (inancial Ad'iser and 3hief Acco)nts 5fficer or any other %ost )nder the 3entral Board carryin2 a scale of %ay e7)i'alent to the scale of %ay of any 4ro)% FA& or 4ro)% FB& %ost )nder the 3entral 4o'ernment shall be made e+ce%t after cons)ltation ith the >nion P)blic ,er'ice 3ommission! Pro'ided that no s)ch cons)ltation shall be necessary in re2ard to any s)ch a%%ointment C (a) for a %eriod not e+ceedin2 one year< or (b) if the %erson to be a%%ointed is at the time of his a%%ointment" (i) a member of the *ndian Administrati'e ,er'ice, of (ii) in the ser'ice of the 3entral 4o'ernment or a ,tate 4o'ernment or the 3entral Board in a 4ro)% FA& or 4ro)% FB& %ost. (5) A state Board may, ith the a%%ro'al of the ,tate 4o'ernment concerned, a%%oint s)ch staff as it may consider necessary. (1) #he method of recr)itment, salary and allo ances, disci%line and other conditions of ser'ice of the 3entral Pro'ident ()nd 3ommissioner, and the (inancial Ad'iser and 3hief Acco)nts 5fficer shall be s)ch as may be s%ecified by the 3entral 4o'ernment and s)ch salary and allo ances shall be %aid o)t of the f)nd. (?) (a) #he method of recr)itment, salary and allo ances, disci%line and other conditions of ser'ice of the Additional 3entral Pro'ident ()nd 3ommissioner, :e%)ty Pro'ident ()nd 3ommissioner, ;e2ional Pro'ident ()nd 3ommissioner, Assistant Pro'ident ()nd 3ommissioner and other officers and em%loyees of the 3entral Board shall be s)ch as may be s%ecified by the 3entral Board in accordance ith the r)les and orders a%%licable to the officers and em%loyees of the 3entral 4o'ernment dra in2 corres%ondin2 scales of %ay! Pro'ided that here the 3entral Board is of the o%inion that it is necessary to ma=e a de%art)re from the said r)les or orders in res%ect of any of the matters aforesaid, it shall obtain the %rior a%%ro'al of the 3entral 4o'ernment. (b) *n determinin2 the corres%ondin2 scales of %ay of officers and em%loyees )nder cla)se a, the 3entral Board shall ha'e re2ard to the ed)cational 7)alifications, method of recr)itment, d)ties and res%onsibilities of s)ch officers and em%loyees )nder the 3entral 4o'ernment and in case of any do)bt, the 3entral Board shall refer the matter to the 3entral 4o'ernment hose decision thereon shall be final.

(@) #he method of recr)itment, salary and allo ances, disci%line and other conditions of ser'ice of officers and em%loyees of a ,tate Board shall be s)ch as may be s%ecified by that Board, ith the a%%ro'al of the ,tate 4o'ernment concerned. 5DD. A't) $#% &ro'!!%i#4) o( th! C!#tr$ 3o$r% or it) E"!',ti0! Co++itt!! or th! St$t! 3o$r% #ot to *! i#0$ i%$t!% o# '!rt$i# 4ro,#%). 2 No act done or %roceedin2 ta=en by the 3entral Board or the $+ec)ti'e 3ommittee constit)ted )nder section 5AA or the ,tate Board shall be 7)estioned on the 2ro)nd merely of the e+istence of any 'acancy in, or any defect in the constit)tion of, the 3entral Board or the $+ec)ti'e 3ommittee or the ,tate Board, as the case may be. 5E. D! !4$tio#. " #he 3entral Board may dele2ate to the $+ec)ti'e 3ommittee or to the 3hairman of the Board or to any of its officers and a ,tate Board may dele2ate to its 3hairman or to any of its officers, s)b0ect to s)ch conditions and limitations, if any, as it may s%ecify, s)ch of its %o ers and f)nctions )nder this Act as it may deem necessary for the efficient administration of the ,cheme, the Pension ,cheme and the *ns)rance ,cheme. 5. Co#tri*,tio#) $#% +$tt!r) .hi'h +$/ *! &ro0i%!% (or i# S'h!+!). C #he contrib)tion hich shall be %aid by the em%loyer to the ()nd shall be ten %ercent. 5f the basic a2es, dearness allo ance and retainin2 allo ance, if any, for the time bein2 %ayable to each of the em%loyees hether em%loyed by him directly or by or thro)2h a contractor, and the em%loyee&s contrib)tion shall be e7)al to the contrib)tion %ayable by the em%loyer in res%ect of him and may, if any em%loyee so desires, be an amo)nt e+ceedin2 ten %ercent of his basic a2es, dearness allo ance and retainin2 allo ance if any, s)b0ect to the condition that the em%loyer shall not be )nder an obli2ation to %ay any contrib)tion o'er and abo'e his contrib)tion %ayable )nder this section! Pro'ided that in its a%%lication to any establishment or class of establishments hich the 3entral 4o'ernment, after ma=in2 s)ch in7)iry as it deems fit, may, by notification in the 5fficial 4a6ette s%ecify, this section shall be s)b0ect to the modification that for the ords 8ten %ercent9, at both the %laces here they occ)r, the ords 812 %ercent9 shall be s)bstit)ted! Pro'ided f)rther that here the amo)nt of any contrib)tion %ayable )nder this Act in'ol'es a fraction of a r)%ee, the ,cheme may %ro'ide for ro)ndin2 off of s)ch fraction to the nearest r)%ee, half of a r)%ee, or 7)arter of a r)%ee. Explanation I C (or the %)r%oses of this section dearness allo ance shall be deemed to incl)de also the cash 'al)e of any food concession allo ed to the em%loyee. Explanation II. C (or the %)r%oses of this section, 8retainin2 allo ance9 means allo ance %ayable for the time bein2 to an em%loyee of any factory or other establishment d)rin2 any %eriod in hich the establishment is not or=in2, for retainin2 his ser'ices. 5A. E+& o/!!) P!#)io# S'h!+!. C (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, frame a scheme to be called the $m%loyees& Pension ,cheme for the %)r%ose of %ro'idin2 for C (a) s)%erann)ation %ension, retirin2 %ension or %ermanent total disablement %ension to the em%loyees of any establishment or class of establishments to hich this Act a%%lies< and (b) Bido or ido er&s %ension, children %ension or or%han %ension %ayable to the beneficiaries of

s)ch em%loyees. (2) Not ithstandin2 anythin2 contained in section 1, there shall be established , as soon as may be after framin2 of the Pension ,cheme, a Pension ()nd into hich there shall be %aid, from time to time, in res%ect of e'ery em%loyee ho is a member of the Pension ,cheme, " (a) s)ch s)ms from the em%loyer&s contrib)tion )nder section 1, not e+ceedin2 ei2ht and one"third %er cent of the basic a2es, dearness allo ance and retainin2 allo ance, if any, of the concerned em%loyees, as may be s%ecified in the Pension ,cheme< (b) s)ch s)ms as are %ayable by the em%loyers of e+em%ted establishments )nder s)b"section (1) of section 1?< (c) the net assets of the $m%loyees& (amily Pension as on the date of establishment of the Pension ()nd< (d) s)ch s)ms as the central 4o'ernment may, after d)e a%%ro%riation by Parliament by la behalf, s%ecify. in this

(/) 5n the establishment of the Pension ()nd, the (amily Pension ,cheme hereinafter referred to as the ceased scheme shall cease to o%erate and all assets of the ceased scheme shall 'est in and shall stand transferred to, and all liabilities )nder the ceased scheme shall be enforceable a2ainst, the Pension ()nd and the beneficiaries )nder the ceased scheme shall be entitled to dra the benefits, not less than the benefits, they ere entitled to )nder the ceased scheme, from the Pension f)nd. (4) Pension ()nd shall 'est in and be administered by the 3entral Board in s)ch manner as may be s%ecified in the Pension ,cheme. (5) ,)b0ect to the %ro'isions of this Act, the Pension ,cheme may %ro'ide for all or any of the matters s%ecified in ,ched)le ***. (1) #he Pension ,cheme may %ro'ide that all or any of its %ro'isions shall ta=e effect either %ros%ecti'ely or retros%ecti'ely on s)ch date as may be s%ecified in that behalf in that scheme. (?) A Pension ,cheme, framed )nder s)b"section 1 shall be laid, as soon as may be after it is made, before each Eo)se of Parliament, hile it is in session, for a total %eriod of thirty days hich may be com%rised in one session or in t o or more s)ccessi'e sessions, and if, before the e+%iry of the session immediately follo in2 the session or the s)ccessi'e sessions aforesaid, both Eo)ses a2ree in ma=in2 any modification in the scheme or both Eo)ses a2ree that the scheme sho)ld not be made, the scheme shall thereafter ha'e effect only in s)ch modified form or be of no effect, as the case may be< so, ho e'er, that any s)ch modification or ann)lment shall be itho)t %re0)dice to the 'alidity of anythin2 %re'io)sly done )nder the scheme. 5C. E+& o/!!) D!&o)it6 i#7!% I#),r$#'! S'h!+!. " (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, frame a scheme to be called the $m%loyees& :e%osit"lin=ed *ns)rance ,cheme for the %)r%ose of %ro'idin2 life ins)rance benefits to the em%loyees of any establishment or class of establishments to hich this Act a%%lies. (2) #here shall be established, as soon as may be after the framin2 of *ns)rance ,cheme, a :e%osit"

lin=ed *ns)rance ()nd into hich shall be %aid by the em%loyer from time to time in res%ect of e'ery s)ch em%loyee in relation to hom he is the em%loyer, s)ch amo)nt, not bein2 more than one %er cent of the a22re2ate of the basic a2es, dearness allo ance and retainin2 allo ance if any for the time bein2 %ayable in relation to s)ch em%loyee as the 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, s%ecify. Explanation. " (or the %)r%oses of this s)b"section, the e+%ressions 8dearness allo ance& and Fretainin2 allo ance& ha'e the same meanin2s as in section 1. (/) AAA (4) (a) #he em%loyer shall %ay into the *ns)rance ()nd s)ch f)rther s)ms of money, not e+ceedin2 one"fo)rth of the contrib)tion hich he is re7)ired to ma=e )nder s)b"section 2, as the 3entral 4o'ernment may, from time to time, determine to meet all the e+%enses in connection ith the administration of the *ns)rance ,cheme other than the e+%enses to ards the cost of any benefits %ro'ided by or )nder that ,cheme. (b) AAA (5) #he *ns)rance ()nd shall 'est in the 3entral Board and be administered by it in s)ch manner as may be s%ecified in the *ns)rance ,cheme. (1) #he ins)rance ,cheme may %ro'ide for all or any of the matters s%ecified in ,ched)le *D. (?) #he *ns)rance ,cheme may %ro'ide that any of its %ro'ision shall ta=e effect either %ros%ecti'ely or retros%ecti'ely on s)ch date as may be s%ecified in this behalf in that ,cheme. 5D. L$/i#4 o( S'h!+!) *!(or! P$r i$+!#t. 6 $'ery scheme framed )nder section 5, section 1A and section 13 shall be laid, as soon as may be after it is framed, before each Eo)se of Parliament, hile it is in session, for a total %eriod of thirty days hich may be com%rised in one session or in t o or more s)ccessi'e sessions, and if, before the e+%iry of the session immediately follo in2 the session or the s)ccessi'e sessions aforesaid, both Eo)ses a2ree in ma=in2 any modification in the scheme, or both Eo)ses a2ree that the scheme sho)ld not be framed, the scheme shall thereafter ha'e effect only in s)ch modified form or be of no effect, as the case may be< so ho e'er, that any s)ch modification or ann)lment shall be itho)t %re0)dice to the 'alidity of anythin2 %re'io)sly done )nder that scheme. 8. Mo%i(i'$tio# o( S'h!+! C (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette add to, amend or 'ary either %ros%ecti'ely or retros%ecti'ely, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme, as the case may be. (2) $'ery notification iss)ed )nder s)b"section 1 shall be laid, as soon as may be after it is iss)ed, before each Eo)se of Parliament hile it is in session, for a total %eriod of thirty days, hich may be com%rised in one session or in t o or more s)ccessi'e sessions, and if, before the e+%iry of the session immediately follo in2 the session or the s)ccessi'e sessions aforesaid, both Eo)ses a2ree in ma=in2 any modification in the notification, or both Eo)ses a2ree that the notification sho)ld not be iss)ed, the notification shall thereafter ha'e effect only in s)ch modified form or be of no effect, as the case may be < so, ho e'er, that any s)ch modification or ann)lment shall be itho)t %re0)dice to the 'alidity of anythin2 %re'io)sly done )nder that notification.

8A. D!t!r+i#$tio# o( +o#!/) %,! (ro+ !+& o/!r). C (1) #he 3entral Pro'ident ()nd 3ommissioner, any Additional 3entral Pro'ident ()nd 3ommissioner, any :e%)ty Pro'ident ()nd 3ommissioner, any ;e2ional Pro'ident ()nd 3ommissioner or any Assistant Pro'ident ()nd 3ommissioner may, by order, (a) in a case here a dis%)te arises re2ardin2 the a%%licability of this Act to an establishment, decide s)ch dis%)te< and (b) determine the amo)nt d)e from any em%loyer )nder any %ro'ision of this Act, the ,cheme or the Pension ,cheme or the *ns)rance ,cheme, as the case may be, and for any of the aforesaid %)r%oses may cond)ct s)ch in7)iry as he may deem necessary. (2) #he officer cond)ctin2 the in7)iry )nder s)b"section 1 shall, for the %)r%oses of s)ch in7)iry ha'e the same %o ers as are 'ested in a co)rt )nder the code of 3i'il Proced)re, 19G@ (5 of 19G@), for tryin2 a s)it in res%ect of the follo in2 matters, namely!" (a) enforcin2 the attendance of any %erson or e+aminin2 him on oath! (b) re7)irin2 the disco'ery and %rod)ction of doc)ments< (c) recei'in2 e'idence on affida'it< (d) iss)in2 commissions for the e+amination of itnesses,

and any s)ch in7)iry shall be deemed to be a 0)dicial %roceedin2 ithin the meanin2 of sections 19/ and 22@, and for the %)r%ose of section 191 of the *ndian Penal 3ode 45 of 191G. (/) No order shall be made )nder s)b"section 1, )nless the em%loyer concerned is 2i'en a reasonable o%%ort)nity of re%resentin2 his case. (/A) Bhere the em%loyer, em%loyee or any other %erson re7)ired to attend the in7)iry )nder s)b" section 1 fails to attend s)ch in7)iry itho)t assi2nin2 any 'alid reason or fails to %rod)ce any doc)ment or to file any re%ort or ret)rn hen called )%on to do so, the officer cond)ctin2 the in7)iry may decide the a%%licability of the Act or determine the amo)nt d)e from any em%loyer, as the case may be, on the basis of the e'idence add)ced d)rin2 s)ch in7)iry and other doc)ments a'ailable on record. (4) Bhere an order )nder s)b"section 1 is %assed a2ainst an em%loyer e+"%arte, he may, ithin three months from the date of comm)nication of s)ch order, a%%ly to the officer for settin2 aside s)ch order and if he satisfies the officer that the sho ca)se notice as not d)ly ser'ed or that he as %re'ented by any s)fficient ca)se from a%%earin2 hen the in7)iry as held, the officer shall ma=e an order settin2 aside his earlier order and shall a%%oint a date for %roceedin2 ith the in7)iry! Pro'ided that no s)ch order shall be set aside merely on the 2ro)nd that there has been an irre2)larity in the ser'ice of the sho ca)se notice if the officer is satisfied that the em%loyer had notice of the date of hearin2 and had s)fficient time to a%%ear before the officer. Explanation." Bhere an a%%eal has been %referred )nder this Act a2ainst an order %assed ex parte and s)ch a%%eal has been dis%osed of other ise than on the 2ro)nd that the a%%ellant has

ithdra n the a%%eal, no a%%lication shall lie )nder this s)b"section for settin2 aside the ex parte order. (5) No order %assed )nder this section shall be set aside on any a%%lication )nder s)b"section 4 )nless notice thereof has been ser'ed on the o%%osite %arty. 83. R!0i!. o( or%!r) &$))!% ,#%!r S!'tio# 8A. 6 (1) Any %erson a22rie'ed by an order made )nder s)b"section 1 of section ?A, b)t from hich no a%%eal has been %referred )nder this Act, and ho, from the disco'ery of ne and im%ortant matter or e'idence hich, after the e+ercise of d)e dili2ence as not ithin his =no led2e or co)ld not be %rod)ced by him at the time hen the order as made, or on acco)nt of some mista=e or error a%%arent on the face of the record or for any other s)fficient reason, desires to obtain a re'ie of s)ch order may a%%ly for a re'ie of that order to the officer ho %assed the order! Pro'ided that s)ch officer may also on his o n motion re'ie necessary so to do on any s)ch 2ro)nd. his order if he is satisfied that it is

(2) $'ery a%%lication for re'ie )nder s)b"section 1 shall be filed in s)ch form and manner and ithin s)ch time as may be s%ecified in the ,cheme. (/) Bhere it a%%ears to the officer recei'in2 an a%%lication for re'ie 2ro)nd for a re'ie , he shall re0ect the a%%lication. (4) Bhere the officer is of o%inion that the a%%lication for re'ie same! Pro'ided that, " (a) no s)ch a%%lication shall be 2ranted itho)t %re'io)s notice to all the %arties before him to enable them to a%%ear and be heard in s)%%ort of the order in res%ect of hich a re'ie is a%%lied for, and (b) no s)ch a%%lication shall be 2ranted on the 2ro)nd of disco'ery of ne matter or e'idence hich the a%%licant alle2es as not ithin his =no led2e or co)ld not be %rod)ced by him hen the order as made, itho)t %roof of s)ch alle2ation. (5) No a%%eal shall lie a2ainst the order of the officer re0ectin2 an a%%lication for re'ie , b)t an a%%eal )nder this Act shall lie a2ainst an order %assed )nder re'ie as if the order %assed )nder re'ie ere the ori2inal order %assed by him )nder section ?A. 8C. D!t!r+i#$tio# o( !)'$&!% $+o,#t. 6 Bhere an order determinin2 the amo)nt d)e from an em%loyer )nder section ?A or section ?B has been %assed and if the officer ho %assed the orders C (a) has reason to belie'e that by reason of the omission or fail)re on the %art of the em%loyer to ma=e any doc)ment or re%ort a'ailable, or to disclose, f)lly and tr)ly, all material facts necessary for determinin2 the correct amo)nt d)e from the em%loyer, any amo)nt so d)e from s)ch em%loyer for any %eriod has esca%ed his notice< (b) has, in conse7)ence of information in his %ossession, reason to belie'e that any amo)nt to be determined )nder section ?A or section ?B has esca%ed from his determination for any %eriod that there is no s)fficient

sho)ld be 2ranted, be shall 2rant the

not ithstandin2 that there has been no omission or fail)re as mentioned in cla)se a on the %art of the em%loyer, he may, ithin a %eriod of fi'e years from the date of comm)nication of the order %assed )nder section ?A or section ?B, re"o%en the case and %ass a%%ro%riate orders re"determinin2 the amo)nt d)e from the em%loyer in accordance ith the %ro'isions of this Act! Pro'ided that no order re"determinin2 the amo)nt d)e from the em%loyer shall be %assed )nder this section )nless the em%loyer is 2i'en a reasonable o%%ort)nity of re%resentin2 his case. 8D. E+& o/!!) Pro0i%!#t F,#%) A&&! $t! Tri*,#$ . 2 (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, constit)te one or more A%%ellate #rib)nals to be =no n as the $m%loyees& Pro'ident ()nds A%%ellate #rib)nal to e+ercise the %o ers and dischar2e the f)nctions conferred on s)ch #rib)nal by this Act and e'ery s)ch #rib)nal shall ha'e 0)risdiction in res%ect of establishments sit)ated in s)ch area as may be s%ecified in the notification constit)tin2 the #rib)nal. (2) A #rib)nal shall consist of one %erson only to be a%%ointed by the 3entral 4o'ernment. (/) A %erson shall not be 7)alified for a%%ointment as a Presidin2 5fficer of a #rib)nal hereinafter referred to as the Presidin2 5fficer, )nless he is, or has been, or is 7)alified to be, " (i) a -)d2e of a Ei2h 3o)rt< or (ii) a :istrict -)d2e. 8E. T!r+ o( o((i'!. 6 #he Presidin2 5fficer of a #rib)nal shall hold office for a term of fi'e years from the date on hich he enters )%on his office or )ntil he attains the a2e of si+ty"t o years, hiche'er is earlier. 8F. R!)i4#$tio#. 2 (1) #he Presidin2 5fficer may, by notice in ritin2 )nder his hand addressed to the 3entral 4o'ernment, resi2n his office< Pro'ided that the Presidin2 5fficer shall, )nless he is %ermitted by the 3entral 4o'ernment to relin7)ish his office sooner, contin)e to hold office )ntil the e+%iry of three months from the date of recei%t of s)ch notice or )ntil a %erson d)ly a%%ointed as his s)ccessor enters )%on his office or )ntil the e+%iry of his term of office, hiche'er is the earliest. (2) #he Presidin2 5fficer shall not be remo'ed from his office e+ce%t by an order made by the President on the 2ro)nd of %ro'ed misbeha'io)r or inca%acity after an in7)iry made by a -)d2e of the Ei2h 3o)rt in hich s)ch Presidin2 5fficer had been informed of the char2es a2ainst him and 2i'en a reasonable o%%ort)nity of bein2 heard in res%ect of those char2es. (/) #he 3entral 4o'ernment may, by r)les, re2)late the %roced)re for the in'esti2ation of misbeha'io)r or inca%acity of the Presidin2 5fficer. 89. S$ $r/ $#% $ o.$#'!) $#% oth!r t!r+) $#% 'o#%itio#) o( )!r0i'! o( Pr!)i%i#4 O((i'!r. 6 #he salary and allo ances %ayable to, and the other terms and conditions of ser'ice incl)din2 %ension, 2rat)ity and other retirement benefits of, the Presidin2 5fficer shall be s)ch as may be %rescribed!

Pro'ided that neither the salary and allo ances nor the other terms and conditions of ser'ice of the Presidin2 5fficer shall be 'aried to his disad'anta2e after his a%%ointment. 8H. St$(( o( th! Tri*,#$ . 6 (1) #he 3entral 4o'ernment shall determine the nat)re and cate2ories of the officers and other em%loyees re7)ired to assist a #rib)nal in the dischar2e of its f)nctions and %ro'ide the #rib)nal ith s)ch officers and other em%loyees as it may thin= fit. (2) #he officers and other em%loyees of a #rib)nal shall dischar2e their f)nctions )nder the 2eneral s)%erintendence of the Presidin2 5fficer. (/) #he salaries and all allo ances and other conditions of ser'ice of the officers and other em%loyees of a #rib)nal shall be s)ch as may be %rescribed. 8 2 I. A&&!$ ) to th! Tri*,#$ . 2 (1) Any %erson a22rie'ed by a notification iss)ed by the 3entral 4o'ernment, or an order %assed by the 3entral 4o'ernment, or any a)thority, )nder the %ro'iso to s)b"section /, or s)b"section4, of section *, or section/, or s)b"section 1 of section ?A, or section ?B e+ce%t an order re0ectin2 an a%%lication for re'ie referred to in s)b"section 5 thereof, or section ?3, or section 14B may %refer an a%%eal to a #rib)nal a2ainst s)ch order. (2) $'ery a%%eal )nder s)b"section 1 shall be filed in s)ch form and manner, be accom%anied by s)ch fees, as may be %rescribed. ithin s)ch time and

8 2 :. Pro'!%,r! o( Tri*,#$ ). 2 (1) A #rib)nal shall ha'e %o er to re2)late its o n %roced)re in all matters arisin2 o)t of the e+ercise of its %o ers or of the dischar2e of its f)nctions incl)din2 the %laces at hich the #rib)nal shall ha'e its sittin2s. (2) A #rib)nal shall, for the %)r%ose of dischar2in2 its f)nctions, ha'e all the %o ers hich are 'ested in the officers referred to in section ?A and any %roceedin2 before the #rib)nal shall be deemed to be a 0)dicial %roceedin2 ithin the meanin2 of sections 19/ and 22@, and for the %)r%ose of section 191, of the *ndian Penal 3ode (45 of 1@1G) and the #rib)nal shall be deemed to be a ci'il co)rt for all the %)r%oses of section 195 and 3ha%ter HHD* of the 3ode of 3riminal Proced)re, 19?/ (2 of 19?4). 8;. Ri4ht o( $&&! $#t to t$7! $))i)t$#'! o( !4$ &r$'titio#!r $#% o( 9o0!r#+!#t, !t'., to $&&oi#t &r!)!#ti#4 o((i'!r). 2 (1) A %erson %referrin2 an a%%eal to a #rib)nal )nder this Act may either a%%ear in %erson or ta=e the assistance of a le2al %ractitioner of his choice to %resent his case before the #rib)nal. (2) #he 3entral 4o'ernment or a ,tate 4o'ernment or any other a)thority )nder this Act may a)thorise one or more le2al %ractitioners or any of its officers to act as %resentin2 officers and e'ery %erson so a)thorised may %resent the case ith res%ect to any a%%eal before a #rib)nal. 8L. Or%!r) o( Tri*,#$ . C (1) A #rib)nal may, after 2i'in2 the %arties to the a%%eal, an o%%ort)nity of bein2 heard, %ass s)ch orders thereon as it thin=s fit, confirmin2, modifyin2 or ann)llin2 the order a%%ealed a2ainst or may refer the case bac= to the a)thority hich %assed s)ch order ith s)ch directions as the trib)nal may thin= fit, for a fresh ad0)dication or order, as the case may be, after ta=in2 additional e'idence, if necessary. (2) A #rib)nal may, at any time ithin fi'e years from the date of its order, ith a 'ie to rectifyin2 any mista=e a%%arent from the record, amend any order %assed by it )nder s)b"section 1 and shall

ma=e s)ch amendment in the order if the mista=e is bro)2ht to its notice by the %arties to the a%%eal! Pro'ided that an amendment hich has the effect of enhancin2 the amo)nt d)e from, or other ise increasin2 the liability of, the em%loyer shall not be made )nder this s)b"section, )nless the #rib)nal has 2i'en notice to him of its intention to do so and has allo ed him a reasonable o%%ort)nity of bein2 heard. (/) A #rib)nal shall send a co%y of e'ery order %assed )nder this section to the %arties to the a%%eal. (4) Any order made by a #rib)nal finally dis%osin2 of an a%%eal shall not be 7)estioned in any co)rt of la . 8M. Fi i#4 ,& o( 0$'$#'i!). 2 *f, for any reason, a 'acancy occ)rs in the office of the Presidin2 5fficer, the 3entral 4o'ernment shall a%%oint another %erson in accordance ith the %ro'isions of this Act, to fill the 'acancy and the %roceedin2s may be contin)ed before a #rib)nal from the sta2e at hich the 'acancy is filled. 8N. Fi#$ it/ o( or%!r) 'o#)tit,ti#4 $ Tri*,#$ . C No order of the 3entral 4o'ernment a%%ointin2 any %erson as the Presidin2 5fficer shall be called in 7)estion in any manner, and no act or %roceedin2 before a #rib)nal shall be called in 7)estion in any manner on the 2ro)nd merely of any defect in the constit)tion of s)ch #rib)nal.

82O. D!&o)it o( $+o,#t %,!, o# (i i#4 $&&!$ . C No a%%eal by the em%loyer shall be entertained by a #rib)nal )nless he has de%osited ith it se'enty"fi'e %er cent of the amo)nt d)e from him as determined by an officer referred to in section ?A! Pro'ided that the #rib)nal may, for reasons to be recorded in be de%osited )nder this section. ritin2, ai'e or red)ce the amo)nt to

8P. Tr$#)(!r o( '!rt$i# $&& i'$tio#) to Tri*,#$ ). C All a%%lications hich are %endin2 before the 3entral 4o'ernment )nder section 19A, shall stand transferred to a #rib)nal e+ercisin2 0)risdiction in res%ect of establishments in relation to hich s)ch a%%lications had been made as if s)ch a%%lications ere a%%eals %referred to the #rib)nal. 8<. #he em%loyer shall be liable to %ay sim%le interest at the rate of t el'e %er cent %er ann)m or at s)ch hi2her rate as may be s%ecified in the ,cheme on any amo)nt d)e from him )nder this Act from the date on hich the amo)nt has become so d)e till the date of its act)al %ayment! Pro'ided that hi2her rate of interest s%ecified in the ,cheme shall not e+ceed the lendin2 rate of interest char2ed by any sched)led ban=. =. Mo%! o( r!'o0!r/ o( +o#!/) %,! (ro+ !+& o/!r)C any amo)nt d)e " (a) from the em%loyer in relation to an establishment to hich any ,cheme or the *ns)rance ,cheme a%%lies in res%ect of any contrib)tion %ayable to the ()nd or, as the case may be, the *ns)rance ()nd, dama2es reco'erable )nder section 14B, acc)m)lations re7)ired to be transferred )nder s)b" section 2 of section 15 or )nder s)b"section 5 of section 1? or any char2es %ayable by him )nder any other %ro'ision of this Act or of any %ro'ision of the ,cheme or the *ns)rance ,cheme< or

(b) from the em%loyer in relation to an e+em%ted establishment in res%ect of any dama2es reco'erable )nder section 14B or any char2es %ayable by him the a%%ro%riate 4o'ernment )nder any %ro'ision of this Act or )nder any of the conditions s%ecified )nder section 1? or in res%ect of the contrib)tion %ayable by him to ards the Pension ,cheme )nder the said section 1?, may, if the amo)nt is in arrear, be reco'ered in the manner s%ecified in section @B to @4. =A. R!'o0!r/ o( +o#!/) */ !+& o/!r) $#% 'o#tr$'tor). (1) #he amo)nt of contrib)tion that is to say, the em%loyer&s contrib)tion as ell as the em%loyee&s contrib)tion in %)rs)ance of any ,cheme and the em%loyer&s contrib)tion in %)rs)ance of the *ns)rance ,cheme and any char2es for meetin2 the cost of administerin2 the ()nd %aid or %ayable by an em%loyer in res%ect of an em%loyee em%loyed by or thro)2h a contractor may be reco'ered by s)ch em%loyer from the contractor, either by ded)ction from any amo)nt %ayable to the contractor )nder any contract or as a debt %ayable by the contractor. (2) A contractor from hom the amo)nts mentioned in s)b"section 1 may be reco'ered in res%ect of any em%loyee em%loyed by or thro)2h him, may reco'er from s)ch em%loyee the em%loyee&s contrib)tion )nder any ,cheme by ded)ction from the basic a2es, dearness allo ance and retainin2 allo ance if any %ayable to s)ch em%loyee. (/) Not ithstandin2 any contract to the contrary, no contractor shall be entitled to ded)ct the em%loyer&s contrib)tion or the char2es referred to in s)b"section 1 from the basic a2es, dearness allo ance, and retainin2 allo ance if any %ayable to an em%loyee em%loyed by or thro)2h him or other ise to reco'er s)ch contrib)tion or char2es from s)ch em%loyee. Explanation. In this section, the expressions dearness allowance and retaining allowance shall have the same meanings as in section 6. =3. I)),! o( '!rti(i'$t! to th! R!'o0!r/ O((i'!r . (1) Bhere any amo)nt is in arrear )nder section@, the a)thorised officer may iss)e, to the ;eco'ery 5fficer, a certificate )nder his si2nat)re s%ecifyin2 the amo)nt of arrears and the ;eco'ery 5fficer, on recei%t of s)ch certificate, shall %roceed to reco'er the amo)nt s%ecified therein from the establishment or, as the case may be, the em%loyer by one or more of the modes mentioned belo !" (a) attachment and sale of the mo'able or immo'able %ro%erty of the establishment or, as the case may be, the em%loyer< (b) arrest of the em%loyer and his detention in %rison< (c) a%%ointin2 a recei'er for the mana2ement of the mo'able or immo'able %ro%erties of the establishment or, as the case may be, the em%loyer! Pro'ided that the attachment and sale of any %ro%erty )nder this section shall first be effected a2ainst the %ro%erties of the establishment and here s)ch attachment and sale is ins)fficient for reco'ery the hole of the amo)nt of arrears s%ecified in the certificate, the ;eco'ery 5fficer may ta=e s)ch %roceedin2s a2ainst the %ro%erty of the em%loyer for reco'ery of the hole or any %art of s)ch arrears.

(2) #he a)thorised officer may iss)e a certificate )nder s)b"section 1, not ithstandin2 that %roceedin2s for reco'ery of the arrears by any other mode ha'e been ta=en. =C. R!'o0!r/ o((i'!r to .ho+ '!rti(i'$t! i) to *! (or.$r%!% . (1) #he a)thorised officer may for ard the certificate referred to in section @B to the ;eco'ery 5fficer ithin hose 0)risdiction the em%loyer C (a) carries on his b)siness or %rofession or ithin establishment is sit)ated< or hose 0)risdiction the %rinci%al %lace of his

(b) resides or any mo'able or immo'able %ro%erty of the establishment or the em%loyer is sit)ated. (2) Bhere an establishment or the em%loyer has %ro%erty ithin the 0)risdiction of more than one ;eco'ery 5fficers and the ;eco'ery 5fficer to hom a certificate is sent by the a)thorised officer " (a) is not able to reco'er the entire amo)nt by the sale of the %ro%erty mo'able or immo'able, his 0)risdiction< or (b) is of the o%inion that, for the %)r%ose of e+%editin2 or sec)rin2 the reco'ery of the %art of the amo)nt, it is necessary so to do, ithin

hole or any

he may send the certificate or, here only a %art of the amo)nt is to be reco'ered, a co%y of the certificate certified in the %rescribed manner and s%ecifyin2 the amo)nt to be reco'ered to the ;eco'ery 5fficer ithin hose 0)risdiction the establishment or the em%loyer has %ro%erty or the em%loyer resides, and there)%on that ;eco'ery 5fficer shall also %roceed to reco'er the amo)nt d)e )nder this section as if the certificate or the co%y thereof had been the certificate sent to him by the a)thorised officer. =D. V$ i%it/ o( '!rti(i'$t!, $#% $+!#%+!#t th!r!o(. (1) Bhen the a)thorised officer iss)es a certificate to a ;eco'ery 5fficer )nder section @B, it shall not be o%en to the em%loyer to dis%)te before the ;eco'ery 5fficer the correctness of the amo)nt, and no ob0ection to the certificate on any other 2ro)nd shall also be entertained by the ;eco'ery 5fficer. (2) Not ithstandin2 the iss)e of a certificate to a ;eco'ery 5fficer, the a)thorised officer shall ha'e %o er to ithdra the certificate or correct any clerical or arithmetical mista=e in the certificate by sendin2 an intimation to the ;eco'ery 5fficer. (/) #he a)thorised officer shall intimate to the ;eco'ery 5fficer any orders ithdra in2 or cancelin2 a certificate or any correction made by him )nder s)b"section 2 or any amendment made )nder s)b" section 4 of section @$. =E. St$/ o( &ro'!!%i#4) ,#%!r '!rti(i'$t! $#% $+!#%+!#t or .ith%r$.$ th!r!o(. (1) Not ithstandin2 that a certificate has been iss)ed to the ;eco'ery 5fficer for the reco'ery of any amo)nt, the a)thorised officer may 2rant time for the %ayment of the amo)nt, and there)%on the ;eco'ery 5fficer shall stay the %roceedin2s )ntil the e+%iry of the time so 2ranted.

(2) Bhere a certificate for the reco'ery of amo)nt has been iss)ed, the a)thorised officer shall =ee% the ;eco'ery 5fficer informed of any amo)nt %aid or time 2ranted for %ayment, s)bse7)ent to the iss)e of s)ch certificate. (/) Bhere the order 2i'in2 rise to a demand of amo)nt for hich a certificate for reco'ery has been iss)ed has been modified in a%%eal or other %roceedin2 )nder this Act, and, as a conse7)ence thereof, the demand is red)ced b)t the order is the s)b0ect"matter of f)rther %roceedin2 )nder this Act, the a)thorised officer shall stay the reco'ery of s)ch %art of the amo)nt of the certificate as %ertains to the said red)ction for the %eriod for hich the a%%eal or other %roceedin2 remains %endin2. (4) Bhere a certificate for the reco'ery of amo)nt has been iss)ed and s)bse7)ently the amo)nt of the o)tstandin2 demand is red)ced as a res)lt of an a%%eal or other %roceedin2 )nder this Act, the a)thorised officer shall, hen the order hich as the s)b0ect"matter of s)ch a%%eal or other %roceedin2 has become final and concl)si'e, amend the certificate or ithdra it, as the case may be. =F. Oth!r +o%!) o( r!'o0!r/. (1) Not ithstandin2 the iss)e of a certificate to the ;eco'ery 5fficer )nder section @B, the 3entral Pro'ident ()nd 3ommissioner or any other officer a)thorised by the 3entral Board may reco'er the amo)nt by any one or more of the modes %ro'ided in this section. (2) *f any amo)nt is d)e from any %erson to any em%loyer ho is in arrears, the 3entral Pro'ident ()nd 3ommissioner or any other officer a)thorised by the 3entral Board in this behalf may re7)ire s)ch %erson to ded)ct from the said amo)nt the arrears d)e from s)ch em%loyer )nder this Act, and s)ch %erson shall com%ly ith any s)ch re7)isition and shall %ay the s)m so ded)cted to the credit of the 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised, as the case may be! Pro'ided that nothin2 in this s)b"section shall a%%ly to any %art of the amo)nt e+em%t from attachment in e+ec)tion of a decree of a ci'il co)rt )nder section 1G of the 3ode of 3i'il Proced)re, 19G@ (5 of 19G@). (/) (i) #he 3entral Pro'ident ()nd 3ommissioner or any other officer a)thorised by the 3entral Board in this behalf may, at any time or from time to time, by notice in ritin2, re7)ire any %erson from hom money is d)e or may become d)e to the em%loyer or, as the case may be, the establishment or any %erson ho holds or may s)bse7)ently hold money for or on acco)nt of the em%loyer or as the case may be, the establishment, to %ay to the 3entral Pro'ident ()nd 3ommissioner either forth ith )%on the money becomin2 d)e or bein2 held or at or ithin the time s%ecified in the notice not bein2 before the money becomes d)e or is held so m)ch of the money as is s)fficient to %ay the amo)nt d)e from the em%loyer in res%ect of arrears or the hole of the money hen it is e7)al to or less than that amo)nt. (ii) A notice )nder this s)b"section may be iss)ed to any %erson ho holds or may s)bse7)ently hold any money for or on acco)nt of the em%loyer 0ointly ith any other %erson and for the %)r%oses of this s)b"section, the shares of the 0oint holders in s)ch acco)nt shall be %res)med, )ntil the contrary is %ro'ed, to be e7)al. (iii) A co%y of the notice shall be for arded to the em%loyer at his last address =no n to the 3entral Pro'ident ()nd 3ommissioner or as the case may be, the officer so a)thorised and in the case of a

0oint acco)nt to all the 0oint holders at their last addresses =no n to the 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised. (i') ,a'e as other ise %ro'ided in this s)b"section, e'ery %erson to hom a notice is iss)ed )nder this s)b"section shall be bo)nd to com%ly ith s)ch notice, and, in %artic)lar, here any s)ch notice is iss)ed to a %ost office, ban= or an ins)rer, it shall not be necessary for any %ass boo=, de%osit recei%t, %olicy or any other doc)ment to be %rod)ced for the %)r%ose of any entry, endorsement or the li=e bein2 made before %ayment is made not ithstandin2 any r)le, %ractice or re7)irement to the contrary. (') Any claim res%ectin2 any %ro%erty in relation to hich a notice )nder this s)b"section has been iss)ed arisin2 after the date of the notice shall be 'oid as a2ainst any demand contained in the notice. ('i) Bhere a %erson to hom a notice )nder this s)b"section is sent ob0ects to it by a statement on oath that the s)m demanded or any %art thereof is not d)e to the em%loyer or that he does not hold any money for or on acco)nt of the em%loyer, then nothin2 contained in this s)b"section shall be deemed to re7)ire s)ch %erson to %ay any s)ch s)m or %art thereof, as the case may be, b)t if it is disco'ered that s)ch statement as false in any material %artic)lar, s)ch %erson shall be %ersonally liable to the 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised to e+tent of his o n liability to the em%loyer on the date of the notice, or to the e+tent of the em%loyer&s liability for any s)m d)e )nder this Act, hiche'er is less. ('ii) #he 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised may, at any time or from time to time, amend or re'o=e any notice iss)ed )nder this s)b"section or e+tend the time for ma=in2 any %ayment in %)rs)ance of s)ch notice. ('iii) #he 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised shall 2rant a recei%t for any amo)nt %aid in com%liance ith a notice iss)ed )nder this s)b"section, and the %erson so %ayin2 shall be f)lly dischar2ed from his liability to the em%loyer to the e+tent of the amo)nt so %aid. (i+) Any %erson dischar2in2 any liability to the em%loyer after the recei%t of a notice )nder this s)b" section shall be %ersonally liable to the 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised to the e+tent of his o n liability to the em%loyer so dischar2ed or to the e+tent of the em%loyer&s liability for any s)m d)e )nder this Act, hiche'er is less. (+) *f the %erson to hom a notice )nder this s)b"section is sent fails to ma=e %ayment in %)rs)ance thereof to the 3entral Pro'ident ()nd 3ommissioner or the officer so a)thorised he shall be deemed to be an em%loyer in defa)lt in res%ect of the amo)nt s%ecified in the notice and f)rther %roceedin2s may be ta=en a2ainst him for the realisation of the amo)nt as if it ere an arrear d)e from him, in the manner %ro'ided in sections @B to @$ and the notice shall ha'e the same effect as an attachment of a debt by the ;eco'ery 5fficer in e+ercise of his %o ers )nder section @B. (4) #he 3entral Pro'ident ()nd 3ommissioner or the officer a)thorised by the 3entral Board in this behalf may a%%ly to the co)rt in hose c)stody there is money belon2in2 to the em%loyer for %ayment to him of the entire amo)nt of s)ch money, or if it is more than the amo)nt d)e, an amo)nt s)fficient to dischar2e the amo)nt d)e. (5) #he 3entral Pro'ident ()nd 3ommissioner or any officer not belo the ran= of Assistant Pro'ident ()nd 3ommissioner may, if so a)thorised by the 3entral 4o'ernment by 2eneral or

s%ecial order, reco'er any arrears of amo)nt d)e from an em%loyer or, as the case may be, from the establishment by distraint and sale of his or its mo'able %ro%erty in the manner laid do n in the #hird ,ched)le to the *ncome"#a+ Act, 1911 (4/ of 1911). =9. A&& i'$tio# o( '!rt$i# &ro0i)io#) o( I#'o+!6t$" A't. #he %ro'isions of the ,econd and #hird ,ched)les to the *ncome"ta+ Act, 1911 (4/ of 1911) and the *ncome"ta+ 3ertificate Proceedin2s r)les, 1912, as in force from time to time, shall a%%ly ith necessary modifications as if the said %ro'isions and the r)les referred to the arrears of the amo)nt mentioned in section @ of this Act instead of to the income"ta+! Pro'ided that any reference in the said %ro'isions and the r)les to the 8assessee9 shall be constr)ed as a reference to an em%loyer as defined in this Act. 9. F,#% to *! r!'o4#i)!% ,#%!r A't 11 o( 1922. (or the %)r%ose of the *ndian *ncome"ta+ Act, 1922 (11 of 1922), the ()nd shall be deemed to be a reco2nised %ro'ident f)nd ithin the meanin2 of 3ha%ter *HA of that Act! Pro'ided that nothin2 contained in the said 3ha%ter shall o%erate to render ineffecti'e any %ro'ision of the ,cheme )nder hich the ()nd is established, hich is re%)2nant to any of the %ro'isions of that 3ha%ter or of the r)les made there)nder. 1>. Prot!'tio# $4$i#)t $tt$'h+!#t. (1) amo)nt standin2 to the credit of any member in ()nd or of any e+em%ted em%loyee in a %ro'ident f)nd shall not in any ay be ca%able of bein2 assi2ned or char2ed and shall not be liable to attachment )nder any decree or order of any co)rt in res%ect of any debt or liability inc)rred by the member or the e+em%ted em%loyee, and neither the official assi2nee a%%ointed )nder the Presidency #o ns *nsol'ency Act, 19G9 (/ of 19G9) nor any recei'er a%%ointed )nder the Pro'incial *nsol'ency Act, 192G (5 of 192G), shall be entitled to ha'e any claim on, any s)ch amo)nt. (2) Any amo)nt standin2 to the credit of a member in the f)nd or of an e+em%ted em%loyee in a %ro'ident f)nd at the time of his death and %ayable to his nominee )nder the ,cheme or the r)les of the %ro'ident f)nd shall, s)b0ect to any ded)ction a)thorised by the said ,cheme or r)les, 'est in the nominee and shall be free from any debt or other liability inc)rred by the deceased or the nominee before the death of the member or of e+em%ted em%loyee and shall also not be liable to attachment )nder any decree or order of any co)rt. (/) #he %ro'isions of s)b"section 1 and s)b"section 2 shall, so far as may be, a%%ly in relation to the %ension or any other amo)nt, %ayable )nder the Pension ,cheme and also in relation to any amo)nt %ayable )nder the *ns)rance ,cheme as they a%%ly in relation to any amo)nt %ayable o)t of the ()nd. 11. Priorit/ o( &$/+!#t o( 'o#tri*,tio#) o0!r oth!r %!*t). (1) Bhere any em%loyer is ad0)dicated insol'ent or, bein2 a com%any, an order for indin2 )% is made, the amo)nt d)e " (a) from the em%loyer in relation to an establishment to hich any ,cheme or the *ns)rance ,cheme

a%%lies in res%ect of any contrib)tion %ayable to the ()nd or, as the case may be, the *ns)rance ()nd dama2es reco'erable )nder section 14B, acc)m)lations re7)ired to be transferred )nder s)b" section 2 of section 15 or any char2es %ayable by him )nder any other %ro'ision of this Act or of any %ro'ision of the ,cheme or the *ns)rance ,cheme< or (b) from the em%loyer in relation to an e+em%ted establishment in res%ect of any contrib)tion to the %ro'ident f)nd or any ins)rance f)nd in so far as it relates to e+em%ted em%loyees, )nder the r)les of the %ro'ident f)nd or any ins)rance f)nd, any contrib)tion %ayable by him to ards the Pension ()nd )nder s)b"section 1 of section 1?, dama2es reco'erable )nder section 14B or any char2es %ayable by him to the a%%ro%riate 4o'ernment )nder any %ro'ision of this Act, or )nder any of the conditions s%ecified )nder section 1?, shall here the liability therefore has accr)ed before the order of ad0)dication or indin2 )% is made, be deemed to be incl)ded amon2 the debts hich )nder section 49 of the Presidency #o ns *nsol'ency Act, 19G9 (/ of 19G9) or )nder section 11 of the Pro'incial *nsol'ency Act, 192G (5 of 192G) or )nder section 5/G of the 3om%anies Act, 1951 (1 of 1951), are to be %aid in %riority to all other debts in the distrib)tion of the %ro%erty of the insol'ent or the assets of the com%any bein2 o)nd )%, as the case may be. Explanation. " *n this s)b"section, and in section 1?, 8ins)rance f)nd9 means any f)nd established by an em%loyer )nder any scheme for %ro'idin2 benefits in the nat)re of life ins)rance to em%loyees, hether lin=ed to their de%osits in %ro'ident f)nd or not, itho)t %ayment by the em%loyees of any se%arate contrib)tion or %remi)m in that behalf. (2) Bitho)t %re0)dice to the %ro'isions of s)b"section 1, if any amo)nt is d)e from an em%loyer, hether in res%ect of the em%loyee&s contrib)tion ded)cted from the a2es of the em%loyees or the em%loyer&s contrib)tion, the amo)nt so d)e shall be deemed to be the first char2e on the assets of the establishment, and shall, not ithstandin2 anythin2 contained in any other la for the time bein2 in force, be %aid in %riority to all other debts. 12. E+& o/!r #ot to r!%,'! .$4!), !t'. No em%loyer in relation to an establishment to hich any ,cheme or the *ns)rance ,cheme a%%lies shall, by reason only of his liability for the %ayment of any contrib)tion to the ()nd or the *ns)rance ()nd or any char2es )nder this Act or the ,cheme or the *ns)rance ,cheme red)ce hether directly or indirectly, the a2es of any em%loyee to hom the ,cheme or the *ns)rance ,cheme a%%lies or the total 7)ant)m of benefits in the nat)re of old a2e %ension, 2rat)ity, %ro'ident f)nd or life ins)rance to hich the em%loyee is entitled )nder the terms of his em%loyment, e+%ress or im%lied. 1-. I#)&!'tor). (1) #he a%%ro%riate 4o'ernment may, by notification in the 5fficial 4a6ette, a%%oint s)ch %ersons as it thin=s fit to be *ns%ectors for the %)r%oses of this Act, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme and may define their 0)risdiction. (2) Any *ns%ector a%%ointed )nder s)b"section 1 may, for the %)r%ose of in7)irin2 into the correctness of any information f)rnished in connection ith this Act or ith any ,cheme or the *ns)rance ,cheme or for the %)r%ose of ascertainin2 hether any of the %ro'isions of this Act or of any ,cheme or the *ns)rance ,cheme ha'e been com%lied ith in res%ect of an establishment to hich any ,cheme or the *ns)rance ,cheme a%%lies or for the %)r%ose of ascertainin2 hether the

%ro'isions of this Act or any ,cheme or the *ns)rance ,cheme are a%%licable to any establishment to hich the ,cheme or the *ns)rance ,cheme has not been a%%lied or for the %)r%ose of determinin2 hether the conditions s)b0ect to hich e+em%tion as 2ranted )nder section 1? are bein2 com%lied ith by the em%loyer in relation to an e+em%ted establishment. (a) re7)ire an em%loyer or any contractor from hom any amo)nt is reco'erable )nder section @A to f)rnish s)ch information as he may consider necessary. (b) At any reasonable time and ith s)ch assistance, if any, as he may thin= fit, enter and search any establishment or any %remises connected there ith and re7)ire any one fo)nd in char2e thereof to %rod)ce before him for e+amination any acco)nts, boo=s, re2isters and other doc)ments relatin2 to the em%loyment of %ersons or the %ayment of a2es in the establishment< (c) $+amine, ith res%ect to any matter rele'ant to any of the %)r%oses aforesaid, the em%loyer or any contractor from hom any amo)nt is reco'erable )nder section @A, his a2ent or ser'ant or any other %erson fo)nd in char2e of the establishment or any %remises connected there ith or hom the *ns%ector has reasonable ca)se to belie'e to be or to ha'e been, an em%loyee in the establishment< (d) Ma=e co%ies of, or ta=e e+tracts from, any boo=, re2ister or other doc)ment maintained in relation to the establishment and, here he has reason to belie'e that any offence )nder this Act has been committed by an em%loyer, sei6e ith s)ch assistance as he may thin= fit, s)ch boo=, re2ister or other doc)ment or %ortions thereof as he may consider rele'ant in res%ect of that offence< (e) $+ercise s)ch other %o ers as the ,cheme may %ro'ide. (2A) Any *ns%ector a%%ointed )nder s)b"section 1 may, for the %)r%ose of in7)irin2 into the correctness of any information f)rnished in connection ith the Pension ,cheme or for the %)r%ose of ascertainin2 hether any of the %ro'isions of this Act or of the Pension ,cheme ha'e been com%lied ith in res%ect of an establishment to hich the Pension ,cheme a%%lies, e+ercise all or any of the %o ers conferred on him )nder cla)se a, b, cla)se c, or cla)se d s)b"section 2. (2B) #he %ro'isions of the 3ode of 3riminal Proced)re, 1@9@ (5 of 1@9@) shall, so far as may be, a%%ly to any search or sei6)re )nder s)b"section 2 or )nder s)b"section 2A, as the case may be, as they a%%ly to any search or sei6)re made )nder the a)thority of a arrant iss)ed )nder section 9@ of the said 3ode. (/) AAA 11. P!#$ ti!). (1) Bhoe'er, for the %)r%ose of a'oidin2 any %ayment to be made by himself )nder this Act, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme or of enablin2 any other %erson to a'oid s)ch %ayment, =no in2ly ma=es or ca)ses to be made any false statement or false re%resentation shall be %)nishable ith im%risonment for a term hich may e+tend to one year, or ith fine of fi'e tho)sand r)%ees, or ith both. (1A) An em%loyer ho contra'enes, or ma=es defa)lt in com%lyin2 ith, the %ro'isions of section 1 or cla)se a of s)b"section / of section 1? in so far as it relates to the %ayment of ins%ection char2es, or %ara2ra%h /@ of the ,cheme in so far as it relates to the %ayment of administrati'e char2es, shall

be %)nishable

ith im%risonment for a term

hich may e+tend to three years b)t C

(a) hich shall not be less than one year and a fine of ten tho)sand r)%ees in case of defa)lt in %ayment of the em%loyees& contrib)tion hich has been ded)cted by the em%loyer from the em%loyees& a2es< (b) hich shall not be less than si+ months and a fine of fi'e tho)sand r)%ees, in any other case!

Pro'ided that the 3o)rt may, for any ade7)ate and s%ecial reasons to be recorded in the 0)d2ment, im%ose a sentence of im%risonment for a lesser term. (1B) An em%loyer ho contra'enes, or ma=es defa)lt in com%lyin2 ith, the %ro'isions of section 13, or cla)se a of s)b"section /A of section 1? in so far as it relates to the %ayment of ins%ection char2es, shall be %)nishable ith im%risonment for a term hich may e+tend to one year b)t hich shall not be less than si+ months and shall also be liable to fine hich may e+tend to fi'e tho)sand r)%ees! Pro'ided that the 3o)rt may, for any ade7)ate and s%ecial reasons to be recorded in the 0)d2ment, im%ose a sentence of im%risonment for a lesser term. (2) ,)b0ect to the %ro'isions of this Act, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme may %ro'ide that any %erson ho contra'enes, or ma=es defa)lt in com%lyin2 ith, any of the %ro'isions thereof shall be %)nishable ith im%risonment for a term hich may e+tend to one year, or ith fine hich may e+tend to fo)r tho)sand r)%ees, or ith both. (2A) Bhoe'er contra'enes or ma=es defa)lt in com%lyin2 ith any %ro'ision of this Act or of any condition s)b0ect to hich e+em%tion as 2ranted )nder section 1? shall, if no other %enalty is else here %ro'ided by or )nder this Act for s)ch contra'ention or non"com%liance, be %)nishable ith im%risonment hich may e+tend to si+ months, b)t hich shall not be less than one month, and shall also be liable to fine hich may e+tend to fi'e tho)sand r)%ees. 11A. O((!#'!) */ 'o+&$#i!) (1) *f the %erson committin2 an offence )nder this Act, the ,cheme or the Pension ,cheme or the *ns)rance ,cheme is a com%any, e'ery %erson ho at the time the offence as committed as inchar2e of, and as res%onsible to, the com%any for the cond)ct of the b)siness of the com%any, as ell as the com%any, shall be deemed to be 2)ilty of the offence and shall be liable to be %roceeded a2ainst and %)nished accordin2ly! Pro'ided that nothin2 contained in this s)b"section shall render any s)ch %erson liable to any %)nishment, if he %ro'es that the offence as committed itho)t his =no led2e or that he e+ercised all d)e dili2ence to %re'ent the commission of s)ch offence. (2) Not ithstandin2 anythin2 contained in s)b"section 1 here an offence )nder this Act, the ,cheme or the Pension ,cheme or the *ns)rance ,cheme has been committed by a com%any and it is %ro'ed that the offence has been committed ith the consent or conni'ance of, or is attrib)table to, any ne2lect on the %art of, any :irector or Mana2er, ,ecretary or other officer of the com%any, s)ch :irector, Mana2er, ,ecretary or other officer shall be deemed to be 2)ilty of that offence and shall be liable to be %roceeded a2ainst and %)nished accordin2ly.

$+%lanation C (or the %)r%oses of this section, " (a) 83om%any9 means any body cor%orate and incl)des a firm and other association of indi'id)als< and (b) 8:irector9 in relation to a firm, means a %artner in the firm. 14AA. $nhanced %)nishment in certain cases after %re'io)s con'iction " Bhoe'er, ha'in2 been con'icted by a co)rt of an offence %)nishable )nder this Act, the ,cheme or the Pension ,cheme or the *ns)rance ,cheme, commits the same offence shall be s)b0ect for e'ery s)ch s)bse7)ent offence to im%risonment for a term hich may e+tend to fi'e years, b)t hich shall not be less than t o years, and shall also be liable to a fine of t enty fi'e tho)sand r)%ees. 14AB. 3ertain offences to be co2ni6able " Not ithstandin2 anythin2 contained in the 3ode of 3riminal Proced)re, 1@9@ (5 of 1@9@) an offence relatin2 to defa)lt in %ayment of contrib)tion by the em%loyer %)nishable )nder this Act shall be co2ni6able. 14A3. 3o2ni6ance and trial of offences C (1) No 3o)rt shall ta=e co2ni6ance of any offence %)nishable )nder this Act, the ,cheme or the Pension ,cheme or the *ns)rance ,cheme e+ce%t on a re%ort in ritin2 of the facts constit)tin2 s)ch offence made ith the %re'io)s sanction of the 3entral Pro'ident ()nd 3ommissioner or s)ch other officer as may be a)thorised by the 3entral 4o'ernment, by notification in the 5fficial 4a6ette, in this behalf, by an *ns%ector a%%ointed )nder ,ection 1/. (2) No co)rt inferior to that of a Presidency Ma2istrate or a Ma2istrate of the first class shall try any offence )nder this Act or the ,cheme or the Pension ,cheme or the *ns)rance ,cheme. 14B. Po er to reco'er dama2es " Bhere an em%loyer ma=es defa)lt in the %ayment of any contrib)tion to the ()nd the Pension ()nd or the *ns)rance ()nd or in the transfer of acc)m)lations re7)ired to be transferred by him )nder s)b"section 2 of section 15 or s)b"section 5 of section 1? or in the %ayment of any char2es %ayable )nder any other %ro'ision of this Act or of any ,cheme or *ns)rance ,cheme or )nder any of the conditions s%ecified )nder section 1?, the 3entral Pro'ident ()nd 3ommissioner or s)ch other officer as may be a)thorised by the 3entral 4o'ernment, by notification in the 5fficial 4a6ette, in this behalf may reco'er from the em%loyer by ay of %enalty s)ch dama2es, not e+ceedin2 the amo)nt of arrears, as may be s%ecified in the ,cheme. Pro'ided that before le'yin2 and reco'erin2 s)ch dama2es, the em%loyer shall be 2i'en a reasonable o%%ort)nity of bein2 heard. Pro'ided f)rther that the 3entral Board may red)ce or ai'e the dama2es le'ied )nder this section in relation to an establishment hich is a sic= ind)strial com%any and in res%ect of hich a scheme for rehabilitation has been sanctioned by the Board for *nd)strial and (inancial ;econstr)ction established )nder section 4 of the ,ic= *nd)strial 3om%anies (,%ecial Pro'isions) Act, 19@5 (1 of 19@1), s)b0ect to s)ch terms and conditions as may be s%ecified in the ,cheme. 143. Po er of co)rt to ma=e orders " (1) Bhere an em%loyer is con'icted of an offence of ma=in2 defa)lt in the %ayment of any contrib)tion to the ()nd, the Pension ()nd or the *ns)rance ()nd or in the transfer of acc)m)lations re7)ired to be transferred by him )nder s)b"section (2) of section 15 or s)b"section (5) of section 1?, the co)rt may, in addition to a ardin2 any %)nishment, by order in ritin2 re7)ire him ithin a %eriod s%ecified in the order hich the co)rt may, if it thin=s fit and on

a%%lication in that behalf from time to time, e+tend, to %ay the amo)nt of contrib)tion or transfer the acc)m)lations, as the case may be, in res%ect of hich the offence as committed. (2) Bhere an order is made )nder s)b"section (1), the em%loyer shall not be liable )nder this Act in res%ect of the contin)ation of the offence d)rin2 the %eriod or e+tended %eriod, if any, allo ed by the co)rt, b)t if, on the e+%iry of s)ch %eriod or e+tended %eriod, as the case may be, the order of the co)rt has not been f)lly com%lied ith, the em%loyer shall be deemed to ha'e committed a f)rther offence and shall be %)nished ith im%risonment in res%ect thereof )nder section 14 and shall also be liable to %ay fine hich may e+tend to one h)ndred r)%ees for e'ery day after s)ch e+%iry on hich the order has not been com%lied ith. 15. ,%ecial %ro'isions relatin2 to e+istin2 %ro'ident f)nds " (1) ,)b0ect to the %ro'isions of section 1?, e'ery em%loyee ho is a s)bscriber to any %ro'ident f)nd or an establishment to hich this Act a%%lies shall, %endin2 the a%%lication of a ,cheme to the establishment in hich he is em%loyed, contin)e to be entitled to the benefits accr)in2 to him )nder the %ro'ident f)nd, and the %ro'ident f)nd shall contin)e to be maintained in the same manner and s)b0ect to the same conditions as it o)ld ha'e been if this Act had not been %assed. (2) 5n the a%%lication of any ,cheme to an establishment, the acc)m)lations in any %ro'ident f)nd of the establishment, standin2 to the credit of the em%loyees ho become members of the ()nd established )nder the ,cheme shall, not ithstandin2 anythin2 to the contrary contained in any la for the time bein2 in force or in any deed or other instr)ment establishin2 the %ro'ident f)nd b)t s)b0ect to the %ro'isions, if any, contained in the ,cheme, be transferred to the f)nd established )nder the ,cheme, and shall be credited to the acco)nts of the em%loyees entitled thereto in the ()nd. 11. Act not to a%%ly to certain establishments " (1) #his Act shall not a%%ly C (a) to any establishment re2istered )nder the 3o"o%erati'e ,ocieties Act, 1912 (2 of 1912), or )nder any other la for the time bein2 in force in any ,tate relatin2 to co"o%erati'e societies em%loyin2 less than fifty %ersons and or=in2 itho)t the aid of %o er< or (b) to any other establishment belon2in2 to or )nder the control of the 3entral 4o'ernment or a ,tate 4o'ernment and hose em%loyees are entitled to the benefit of contrib)tory %ro'ident f)nd or old a2e %ension in accordance ith any ,cheme or r)le framed by the 3entral 4o'ernment or the ,tate 4o'ernment 2o'ernin2 s)ch benefits< or (c) to any other establishment set )% )nder any 3entral, Pro'incial or ,tate Act and hose em%loyees are entitled to the benefits of contrib)tory %ro'ident f)nd or old a2e %ension in accordance ith any scheme or r)le framed )nder that Act 2o'ernin2 s)ch benefits< (2) *f the 3entral 4o'ernment is of o%inion that ha'in2 re2ard to the financial %osition of any class of establishments or other circ)mstances of the case, it is necessary or e+%edient to do so, it may, by notification in the 5fficial 4a6ette, and s)b0ect to s)ch conditions, as may be s%ecified in the notification, e+em%t hether %ros%ecti'ely or retros%ecti'ely that class of establishments from the o%eration of this Act for s)ch %eriod as may be s%ecified in the notification. 11A. A)thorisin2 certain em%loyers to maintain %ro'ident f)nd acco)nts " (1) #he 3entral 4o'ernment may, on an a%%lication made to it in this behalf by the em%loyer and the ma0ority of em%loyees in relation to an establishment em%loyin2 one h)ndred or more %ersons, a)thorise the

em%loyer by an order in ritin2, to maintain a %ro'ident f)nd acco)nt in relation to the establishment, s)b0ect to s)ch terms and conditions as may be s%ecified in the ,cheme ! Pro'ided that no a)thorisation shall be made )nder this s)b"section if the em%loyer of s)ch establishment had committed any defa)lt in the %ayment of %ro'ident f)nd contrib)tion or had committed any other offence )nder this Act d)rin2 the three years immediately %recedin2 the date of s)ch a)thorisation. (2) Bhere an establishment is a)thorised to maintain a %ro'ident f)nd acco)nt )nder s)b"section (1), the em%loyer in relation to s)ch establishment shall maintain s)ch acco)nt, s)bmit s)ch ret)rn, de%osit the contrib)tion in s)ch manner, %ro'ide for s)ch facilities for ins%ection, %ay s)ch administrati'e char2es, and abide by s)ch other terms and conditions, as may be s%ecified in the ,cheme. (/) Any a)thorisation made )nder this section may be cancelled by the 3entral 4o'ernment by order in ritin2 if the em%loyer fails to com%ly ith any of the terms and conditions of the a)thorisation or here he commits any offence )nder any %ro'ision of this Act! Pro'ided that before cancellin2 the a)thorisation, the 3entral 4o'ernment shall 2i'e the em%loyer a reasonable o%%ort)nity of bein2 heard. 1?. Po er to e+em%t " (1) #he a%%ro%riate 4o'ernment may, by notification in the 5fficial 4a6ette, and s)b0ect to s)ch conditions as may be s%ecified in the notification e+em%t, hether %ros%ecti'ely or retros%ecti'ely, from the o%eration of all or any of the %ro'isions of any ,cheme " (a) any establishment to hich this Act a%%lies, if, in the o%inion of the a%%ro%riate 4o'ernment, the r)les of its %ro'ident f)nd ith res%ect to the rates of contrib)tion are not less fa'o)rable than those s%ecified in section 1 and the em%loyees are also in en0oyment of other %ro'ident f)nd benefits hich on the hole are not less fa'o)rable to the em%loyees than the benefits %ro'ided )nder this Act or any ,cheme in relation to the em%loyees in any other establishment of a similar character< or (b) any establishment if the em%loyees of s)ch establishment are in en0oyment of benefits in the nat)re of %ro'ident f)nd, %ension or 2rat)ity and the a%%ro%riate 4o'ernment is of o%inion that s)ch benefits, se%arately or 0ointly, are on the hole not less fa'o)rable to s)ch em%loyees than the benefits %ro'ided )nder this Act or any ,cheme in relation to em%loyees in any other establishment of a similar character. Pro'ided that no s)ch e+em%tion shall be made e+ce%t after cons)ltation ith the 3entral Board hich on s)ch cons)ltation shall for ard its 'ie s on e+em%tion to the a%%ro%riate 4o'ernment ithin s)ch time limit as may be s%ecified in the ,cheme. (1A). Bhere an e+em%tion has been 2ranted to an establishment )nder cla)se (a) of s)b"section 1, (a) the %ro'isions of sections 1, ?A, @ and 14B shall, so far as may be, a%%ly to the em%loyer of the e+em%ted establishment in addition to s)ch other conditions as may be s%ecified in the notification 2rantin2 s)ch e+em%tion, and here s)ch em%loyer contra'enes, or ma=es defa)lt in com%lyin2 ith any of the said %ro'ision or conditions or any other %ro'ision of this Act, he shall be %)nishable )nder section 14 as if the said establishment had not been e+em%ted )nder the said cla)se a< (b) the em%loyer shall establish a Board of #r)stees for the administration of the %ro'ident f)nd

consistin2 of s)ch n)mber of members as may be s%ecified in the ,cheme< (c) the terms and conditions of ser'ice of members of the Board of #r)stees shall be s)ch as may be s%ecified in the ,cheme! (d) #he Board of #r)stees constit)ted )nder cla)se b shall C (i) maintain detailed acco)nts to sho the contrib)tions credited, accr)ed in res%ect of each em%loyee< ithdra als made and interest

(ii) s)bmit s)ch ret)rns to the ;e2ional Pro'ident ()nd 3ommissioner or any other officer as the 3entral 4o'ernment may direct from time to time< (iii) in'est the %ro'ident f)nd monies in accordance 4o'ernment from time to time< (i') transfer, ith the directions iss)ed by the 3entral

here necessary, the %ro'ident f)nd acco)nt of any em%loyee< and

(') %erform s)ch other d)ties as may be s%ecified in the ,cheme. (*B) Bhere the Board of #r)stees established )nder cla)se (b) of s)b"section (1A) contra'enes, or ma=es defa)lt in com%lyin2 ith, any %ro'isions of cla)se (d) of that s)b"section, the #r)stees of the said Board shall be deemed to ha'e committed an offence )nder s)b"section (2A) of section 14 and shall be %)nishable ith the %enalties %ro'ided in that s)b"section. (*3) #he a%%ro%riate 4o'ernment may, by notification in the 5fficial 4a6ette, and s)b0ect to the condition on the %attern of in'estment of %ension f)nd and s)ch other conditions as may be s%ecified therein, e+em%t any establishment or class of establishments from the o%eration of the Pension ,cheme if the em%loyees of s)ch establishment or class of establishments are either members of any other %ension scheme or %ro%ose to be members of s)ch %ension scheme, here the %ensionary benefits are at %ar or more fa'o)rable than the Pension ,cheme )nder this Act. (2) Any ,cheme may ma=e %ro'ision for e+em%tion of any %erson or class of %ersons em%loyed in any establishment to hich the ,cheme a%%lies from the o%eration of all or any of the %ro'isions of the ,cheme, if s)ch %erson or class of %ersons is entitled to benefits in the nat)re of %ro'ident f)nd, 2rat)ity or old a2e %ension and s)ch benefits, se%arately or 0ointly, are on the hole not less fa'o)rable than the benefits %ro'ided )nder this Act or the ,cheme! Pro'ided that no s)ch e+em%tion shall be 2ranted in res%ect of a class of %ersons )nless the a%%ro%riate 4o'ernment is of o%inion that the ma0ority of %ersons constit)tin2 s)ch class desire to contin)e to be entitled to s)ch benefits. (2A) #he 3entral Pro'ident ()nd 3ommissioner may, if re7)ested so to do by the em%loyer, by notification in the 5fficial 4a6ette, and s)b0ect to s)ch conditions as may be s%ecified in the notification, e+em%t, hether %ros%ecti'ely or retros%ecti'ely, any establishment from the o%eration of all or any of the %ro'isions of the *ns)rance ,cheme, if he is satisfied that the em%loyees of s)ch establishment are, itho)t ma=in2 any se%arate contrib)tion or %ayment of %remi)m, in en0oyment of benefits in the nat)re of life ins)rance, hether lin=ed to their de%osits in %ro'ident f)nd or not, and s)ch benefits are more fa'o)rable to s)ch em%loyees than the benefits admissible )nder the

*ns)rance ,cheme. (2B) Bitho)t %re0)dice to the %ro'isions of s)b"section 2A, the *ns)rance ,cheme may %ro'ide for the e+em%tion of any %erson or class of %ersons em%loyed in any establishment and co'ered by that scheme from the o%eration of all or any of the %ro'isions thereof, if the benefits in the nat)re of life ins)rance admissible to s)ch %erson or class of %ersons are more fa'o)rable than the benefits %ro'ided )nder the *ns)rance ,cheme. (/) Bhere in res%ect of any %erson or class of %ersons em%loyed in an establishment an e+em%tion is 2ranted )nder this section from the o%eration of all or any of the %ro'isions of any ,cheme hether s)ch e+em%tion has been 2ranted to the establishment herein s)ch %erson or class of %ersons is em%loyed, or to the %erson or class of %ersons as s)ch, the em%loyer in relation to s)ch establishment " (a) shall, in relation to the %ro'ident f)nd, %ension and 2rat)ity to hich any s)ch %erson or class of %ersons is entitled, maintain s)ch acco)nts, s)bmit s)ch ret)rns, ma=e s)ch in'estment, %ro'ide for s)ch facilities for ins%ection and %ay s)ch ins%ection char2es, as the 3entral 4o'ernment may direct. (b) shall not, at any time after the e+em%tion, itho)t the lea'e of the 3entral 4o'ernment, red)ce the total 7)ant)m of benefits in the nat)re of %ension, 2rat)ity or %ro'ident f)nd to hich any s)ch %erson or class of %ersons as entitled at the time of e+em%tion< and (c) shall, here any s)ch %erson lea'es his em%loyment and obtains re"em%loyment in another establishment to hich this Act a%%lies, transfer ithin s)ch time as may be s%ecified in this behalf by the 3entral 4o'ernment, the amo)nt of acc)m)lations to the credit of that %erson in the %ro'ident f)nd of the establishment left by him to the credit of that %erson&s acco)nt in the %ro'ident f)nd of the establishment in hich he is re"em%loyed or, as the case may be, in the ()nd established )nder the ,cheme a%%licable to the establishment. (/A) Bhere, in res%ect of any %erson or class of %ersons em%loyed in any establishment, an e+em%tion is 2ranted )nder s)b"section (2A) or s)b"section (2B) or from the o%eration of all or any of the %ro'isions of the *ns)rance ,cheme hether s)ch e+em%tion is 2ranted to the establishment herein s)ch %erson or class of %ersons is em%loyed or to the %erson or class of %ersons as s)ch, the em%loyer in relation to s)ch establishment C (a) shall, in relation to the benefits in the nat)re of life ins)rance, to hich any s)ch %erson or class of %ersons is entitled, or any ins)rance f)nd, maintain s)ch acco)nts, s)bmit s)ch ret)rns, ma=e s)ch in'estments, %ro'ide for s)ch facilities for ins%ection and %ay s)ch ins%ection char2es, as the 3entral 4o'ernment may direct< (b) shall not, at any time after the e+em%tion itho)t the lea'e of the 3entral 4o'ernment, red)ce the total 7)ant)m of benefits in the nat)re of life ins)rance to hich any s)ch %erson or class of %ersons as entitled immediately before the date of the e+em%tion. (c) AAA (4) Any e+em%tion 2ranted )nder this section may be cancelled by the a)thority order in ritin2, if an em%loyer fails to com%ly, " hich 2ranted it, by

(a) in the case of an e+em%tion 2ranted )nder s)b"section 1, ith any of the conditions im%osed )nder that s)b"section or s)b"section 1A or ith any of the %ro'isions of s)b"section /< (aa) in the case of an e+em%tion 2ranted )nder s)b"section 13, )nder that s)b"section< and (b) in the case of an e+em%tion 2ranted )nder s)b"section 2, section /< ith any of the conditions im%osed

ith any of the %ro'isions of s)b"

(c) in the case of an e+em%tion 2ranted )nder s)b"section 2A, ith any of the conditions im%osed )nder that s)b"section or ith any of the %ro'isions of s)b"section /A< (d) in the case of an e+em%tion 2ranted )nder s)b"section 2B, section /A. ith any of the %ro'isions of s)b"

(5) Bhere any e+em%tion 2ranted )nder s)b"section 1, s)b"section 13, s)b"section 2, s)b"section 2A or s)b"section 2B is cancelled, the amo)nt of acc)m)lations to the credit of e'ery em%loyee to hom s)ch e+em%tion a%%lied, in the %ro'ident f)nd, the Pension ()nd or the *ns)rance ()nd of the establishment in hich he is em%loyed to2ether ith any amo)nt forfeited from the em%loyer&s share of contrib)tion to the credit of the em%loyee ho lea'es the em%loyment before the com%letion of the f)ll %eriod of ser'ice shall be transferred ithin s)ch time and in s)ch manner as may be s%ecified in the ,cheme or the Pension ,cheme or the *ns)rance ,cheme to the credit of his acco)nt in the ()nd or the Pension ()nd or the *ns)rance ()nd, as the case may be. (1) ,)b0ect to the %ro'isions of s)b"section 13, the em%loyer of an e+em%ted establishment or of an e+em%ted em%loyee of an establishment to hich the %ro'isions of the Pension ,cheme a%%ly, shall, not ithstandin2 any e+em%tion 2ranted )nder s)b"section 1 or s)b"section 2, %ay to the Pension ()nd s)ch %ortion of the em%loyer&s contrib)tion to its %ro'ident f)nd ithin s)ch time and in s)ch manner as may be s%ecified in the Pension ,cheme. 1?A. #ransfer of acco)nts C (1) Bhere an em%loyee em%loyed in an establishment to hich this Act a%%lies lea'es his em%loyment and obtains re"em%loyment in another establishment to hich this Act does not a%%ly, the amo)nt of acc)m)lations to the credit of s)ch em%loyee in the f)nd, or as the case may be, in the %ro'ident f)nd of the establishment left by him shall be transferred, ithin s)ch time as may be s%ecified by the 3entral 4o'ernment in this behalf, to the credit of his acco)nt in the %ro'ident f)nd of the establishment in hich he is re"em%loyed, if the em%loyee so desires and the r)les in relation to that %ro'ident f)nd %ermit s)ch transfer. (2) Bhere an em%loyee em%loyed in an establishment to hich this Act does not a%%ly lea'es his em%loyment and obtains re"em%loyment in another establishment to hich this Act a%%lies, the amo)nt of acc)m)lations to the credit of s)ch em%loyee in the %ro'ident f)nd of the establishment left by him may, if the em%loyee so desires and the r)les in relation to s)ch %ro'ident f)nd %ermit, be transferred to the credit of his acco)nt in the ()nd or as the case may be, in the %ro'ident f)nd of the establishment in hich he is re"em%loyed. 1?AA. Act to ha'e effect not ithstandin2 anythin2 contained in Act /1 of 1951 " #he %ro'isions of this Act shall ha'e effect not ithstandin2 anythin2 inconsistent there ith contained in the Iife *ns)rance 3or%oration Act, 1951 (/1 of 1951). 1?B. Iiability in case of transfer of establishment " Bhere an em%loyer, in relation to an

establishment, transfers that establishment in hole or in %art, by sale, 2ift, lease or licence or in any other manner hatsoe'er, the em%loyer and the %erson to hom the establishment is so transferred shall 0ointly and se'erally be liable to %ay the contrib)tion and other s)ms d)e from the em%loyer )nder any %ro'ision of this Act or the ,cheme or the Pension ,cheme or the *ns)rance ,cheme as the case may be, in res%ect of the %eriod )%to the date of s)ch transfer! Pro'ided that the liability of the transferee shall be limited to the 'al)e of the assets obtained by him by s)ch transfer. 1@. Protection of Action ta=en in 2ood faith " No s)it, %rosec)tion or other le2al %roceedin2 shall lie a2ainst the 3entral 4o'ernment, a ,tate 4o'ernment, the Presidin2 5fficer of a trib)nal, any a)thority referred to in section ?A, an *ns%ector or any other %erson for anythin2 hich is in 2ood faith done or intended to be done in %)rs)ance of this Act, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme. 1@A. Presidin2 5fficer and other officers to be %)blic ser'ants " #he Presidin2 5fficer of a #rib)nal, its officers and other em%loyees, the a)thorities referred to in section ?A and e'ery *ns%ector shall be deemed to be %)blic ser'ants ithin the meanin2 of section 21 of the *ndian Penal 3ode (45 of 1@1G). 19. :ele2ation of %o ers " #he a%%ro%riate 4o'ernment may direct that any %o er or a)thority or 0)risdiction e+ercisable by it )nder this Act, the ,cheme, the Pension ,cheme or the *ns)rance ,cheme shall, in relation to s)ch matters and s)b0ect to s)ch conditions, if any, as may be s%ecified in the direction, be e+ercisable also " (a) here the a%%ro%riate 4o'ernment is the 3entral 4o'ernment, by s)ch officer or a)thority s)bordinate to the 3entral 4o'ernment or by the ,tate 4o'ernment or by s)ch officer or a)thority s)bordinate to the ,tate 4o'ernment, as may be s%ecified in the notification< and (b) here the a%%ro%riate 4o'ernment is a ,tate 4o'ernment, by s)ch officer or a)thority s)bordinate to the ,tate 4o'ernment as may be s%ecified in the notification. 2G. Po er of 3entral 4o'ernment to 2i'e directions " #he 3entral 4o'ernment may, from time to time, 2i'e s)ch directions to the 3entral Board as it may thin= fit for the efficient administration of this Act and hen any s)ch direction is 2i'en, the 3entral Board shall com%ly ith s)ch direction. 21. Po er to ma=e r)les C (1) #he 3entral 4o'ernment may, by notification in the 5fficial 4a6ette, ma=e r)les to carry o)t the %ro'isions of this Act. (2) Bitho)t %re0)dice to the 2enerality of the fore2oin2 %o er, s)ch r)les may %ro'ide for all or any of the follo in2 matters, namely!" (a) the salary and allo ances and other terms and conditions of ser'ice of the Presidin2 5fficer and the em%loyees of a #rib)nal< (b) the form and the manner in hich, and the time ithin #rib)nal and the fees %ayable for filin2 s)ch a%%eal< hich, an a%%eal shall be filed before a

(c) the manner of certifyin2 the co%y of the certificate, to be for arded to the ;eco'ery 5fficer )nder

s)b"section (2) or section @3< and (d) any other matter hich has to be, or may be, %rescribed by r)les )nder this Act.

(/) $'ery r)le made )nder this Act shall be laid, as soon as may be after it is made, before each Eo)se of Parliament, hile it is in session, for a total %eriod of thirty days hich may be com%rised in one session or in t o or more s)ccessi'e sessions, and if, before the e+%iry of the session immediately follo in2 the session or the s)ccessi'e sessions aforesaid, both Eo)ses a2ree in ma=in2 any modification in the r)le or both Eo)ses a2ree that the r)le sho)ld not be made, the r)le shall thereafter ha'e effect only in s)ch modified form or be of no effect, as the case may be< so, ho e'er, that any s)ch modification or ann)lment shall be itho)t %re0)dice to the 'alidity of anythin2 %re'io)sly done )nder that r)le. 22. Po er to remo'e diffic)lties C (1) *f any diffic)lty arises in 2i'in2 effect to the %ro'isions of this Act, as amended by the $m%loyees& Pro'ident ()nds and Miscellaneo)s Pro'isions (Amendment) Act, 19@@, the 3entral 4o'ernment may, by order %)blished in the 5fficial 4a6ette, ma=e s)ch %ro'isions, not inconsistent ith the %ro'isions of this Act, as a%%ear to it to be necessary or e+%edient for the remo'al of the diffic)lty! Pro'ided that no s)ch order shall be made after the e+%iry of a %eriod of three years from the date on hich the said Amendment Act recei'es the assent of the President. (2) $'ery order made )nder this section shall, as soon as may be after it is made, be laid before each Eo)se of Parliament.