Chapter 6 - PAYMENT OF DUES, CLAIMS AND AUDIT
43. Responsibility for payment of various dues.
Every employer shall pay all amounts required to be paid under this Code to every employee employed by him:
Provided that where such employer fails to make such payment in accordance with this Code, then, the company or firm or association or any other person who is the proprietor of the establishment, in which the employee is employed, shall be responsible for such payment.
Explanation:- For the purposes of this section the expression "firm" shall have the same meaning as assigned to it in the Indian Partnership Act, 1932.
44. Payment of various undisbursed dues in case of death of the employee.
(1) Shall be payable to the nominee, If no nominee is appointed, then to be deposited with appropriate authority prescribed by rules.
(2) Employer shall be discharged from his liability if subsection 1 is followed
45. Claims under Code and procedure thereof.
(1) The appropriate Government may appoint one or more authorities, not below the rank of a Gazetted Officer, to hear and determine the claims which arise under the provisions of this Code.
(2) While deciding the claim, such officer may order, having regard to the circumstances under which the claim arises, the payment of compensation plus claim determined,
Compensation may extend to 10 times of the claim determined and endeavour shall be made by the authority to decide the claim within a period of three months.
(3) If an employer fails to pay the claim determined and compensation, such officer shall issue recovery certificate to DM or collector of the district where the office of the employer is located, then DM shall recover as if arrear of land revenue.
(4) Any application before the authority for claim may be filed by,––
(a) the employee concerned; or
(b) any Trade Union registered under the Trade Unions Act, 1926 of which the employee is a member; or
(c) the Inspector-cum-Facilitator.
(5) Subject to such rules as may be made, a single application may be filed under this section on behalf or in respect of any number of employees employed in an establishment.
(6) The application under sub-section (4) may be filed within a period of 3 years from the date on which claims arises:
Provided on being satisfied with the sufficiency of cause for delay, the application may be entertained even after 3 years
(7) The authority appointed under sub-section (1) and the appellate authority appointed under sub-section (1) of section 49, shall have all the powers of a civil court under the Code of Civil Procedure, 1908, for the purpose of taking evidence and of enforcing the attendance of witnesses and compelling the production of documents, and every such authority or appellate authority shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1973.
46. Reference of disputes under this Code.
Notwithstanding anything contained in this Code, where any dispute arises between an employer and his employees with respect to
(a) fixation of bonus or eligibility for payment of bonus under the provisions of this Code; or
(b) the application of this code in respect of bonus to an establishment in public sector
then such dispute shall be deemed to be a dispute within the meaning of Industrial disputes act, 1947.
47. Presumption about the accuracy of balance sheet and profit and loss account of corporations and companies.
(1) Where, during the course of proceedings before—
(a) the authority under section 45; or
(b) the appellate authority under section 49; or
(c) a Tribunal; or
(d) an arbitrator referred to in clause (aa) of section 2 of the Industrial Disputes act
in respect of any dispute of the nature specified in sections 45 and 46 or in respect of an appeal under section 49, the financial statement shall be deemed as true and fair.
Provided if the officer is satisfied that the statements and particulars are not accurate, it may take such steps as it thinks necessary to find out the accuracy of such statements and particulars.
(2) When an application is made to the authority, by trade union or employee requiring clarification on items of financial statements, such clarification shall be furnished
48. Audit of account of employers not being corporations or companies.
(1) Where any claim, dispute or appeal with respect to bonus payable under this Code between an employer, not being a corporation or a company, and his employees is pending before any authority, appellate authority, Tribunal or arbitrator, as the case may be, as referred to in sub-section (1) of section 47 and the accounts of such employer audited by an auditor duly qualified to act as auditor of companies under the provisions of section 141 of the Companies Act, 2013, are produced before such authority, the appellate authority, Tribunal or arbitrator, then the provisions of section 47 shall, so far as may be, apply to the accounts so audited.
(2) When the authority, appellate authority, Tribunal or arbitrator, referred to in
sub-section (1), as the case may be, finds that the accounts of such employer have not been audited by any such auditor and it is of opinion that an audit of the accounts of such employer is necessary for deciding the question referred to it, then, such authority, the appellate authority, Tribunal or arbitrator, may, by order, direct the employer to get his accounts audited within such time as may be specified in the direction or within such further time as it may allow by such auditor or auditors as it thinks fit and thereupon the employer shall comply with such direction.
(3) Where an employer fails to get the accounts audited under sub-section (2), the Appeal.
authority, the appellate authority, Tribunal or arbitrator, referred to in sub-section (1), as the case may be, may, without prejudice to the provisions of section 54, get the accounts audited by such auditor or auditors as it thinks fit.
(4) When the accounts are audited under sub-section (2) or sub-section (3), the provisions of section 47 shall, so far as may be, apply to the accounts so audited.
(5) The expenses of, and incidental to, any audit under sub-section (3) including the remuneration of the auditor or auditors shall be determined by the authority, the appellate authority, Tribunal or arbitrator, referred to in sub-section (1), as the case may be, and paid by the employer and in default of such payment shall be recoverable by the authority referred to in sub-section (3) of section 45 from the employer in the manner provided in that sub-section.
49. Appeal
(1) Any person aggrieved by an order passed by the authority under sub-section
(2) of section 45 may prefer an appeal, to the appellate authority having jurisdiction appointed by the appropriate Government, by notification, for such purpose, within ninety days from the date of such order, in such form and manner as may be prescribed:
Provided that the appellate authority may entertain the appeal after ninety days if it satisfied that the delay in filing the appeal has occurred due to sufficient cause. (2) The appellate authority shall be appointed from the officers of the appropriate Government holding the post at least one rank higher than the authority referred under sub-section (1) of section 45.
(3) The appellate authority shall, after hearing the parties in the appeal, dispose of the appeal and endeavour shall be made to dispose of the appeal within a period of three months.
Records, returns and notices.
(4) The outstanding dues under the orders of the appellate authority shall be recovered by the authority referred to in section 45, by issuing the certificate of recovery in the manner specified in sub-section (3) of that section.
50.Records, returns and notices.
(1) Every employer of an establishment to which this Code applies shall maintain a register containing the details with regard to persons employed, muster roll, wages and such other details in such manner as may be prescribed.
(2) Every employer shall display a notice on the notice board at a prominent place of the establishment containing the abstract of this Code, category-wise wage rates of employees, wage period, day or date and time of payment of wages, and the name and address of the Inspector-cum-Facilitator having jurisdiction.
(3) Every employer shall issue wage slips to the employees in such form and manner as may be prescribed.
(4) The provisions of sub-sections (1) to (3) shall not apply in respect of the employer to the extent he employs not more than 5 persons for agriculture or domestic purpose: Provided that such employer, when demanded, shall produce before the Inspectorcum-Facilitator, the reasonable proof of the payment of wages to the persons so employed.
Explanation.—For the purposes of this subsection, the expression "domestic purpose" means the purpose exclusively relating to the home or family affairs of the employer and does not include any affair relating to any establishment, industry, trade, business, manufacture or occupation.
Comments