Code on Wages (Jharkhand) Rules, 2021

1. Short title, extent and commencement. - (1) These rules may be called the Code on Wages (Jharkhand) Rules, 2021.

(2) They extend to the whole of State of Jharkhand.

(3) They shall come into force on the date of their publication in the Official Gazette of the State of Jharkhand.

2. Definitions. - In these rules, unless the subject or context otherwise requires, —

(a) “authority” means the authority appointed by the State Government under sub-section (1) of section 45;

(b) “Appellate authority” means the appellate authority appointed by the State Government under sub-section (1) of section 49;

(c) “appeal” means an appeal preferred under sub-section (1) of section 49;

(d) “Board” means the State Advisory Board constituted by the State Government under sub- section (1) of section 42;

(e) “Chairperson” means the chairperson of the Board;

(f) “Code” means the Code on Wages, 2019 (29 of 2019);

(g) “committee” means a committee appointed by the State Government under clause (a) of sub-section (1) of section 8;

(h) “day” means a period of 24 hours beginning at mid-night;

(i) “form” means a form appended to these rules;

(j) “highly skilled occupation” means an occupation which calls in its performance a specific level of perfection and required competence acquired through intensive technical or professional training or practical occupational experience for a considerable period and also requires of an employee to assume full responsibility for his judgement or decision involved in the execution of such occupation;

(k) “Inspector-cum-Facilitator” means a person appointed by the State Government, by notification under sub-section (1) of section 51;

(l) “member” means a member of the Board and includes its Chairperson;

(m) “population” means the population as ascertained at the last preceding census of which the relevant figures have been published;

(n) “registered trade union” means a trade union registered under The Trade Unions Act, 1926 (16 of 1926) or the law for the time being in force;

(o) “Schedule” means the schedule to these rules;

(p) “section” means a section of the Code;

(q) “semi-skilled occupation” means an occupation which in its performance requires the application of skill gained by the experience on job which is capable of being applied under the supervision or guidance of a skilled employee and includes supervision over the unskilled occupation;

(r) “skilled occupation” means an occupation which involves skill and competence in its performance through experience on the job or through training as an apprentice in a technical or vocational institute and the performance of which calls for initiating and judgement;

(s) “unskilled occupation” means an occupation which in its performance requires the application of simply the operating experience and involves no further skills;

(t) all other words and expressions used herein in these rules and not defined shall have the meanings respectively assigned to them under the Code.

CHAPTER - II Minimum Wages

3. Manner of calculating the minimum rate of wages. – (1) For the purposes of sub-section (5) of section 6, the minimum rate of wages shall be fixed on the day basis keeping in view the following criteria, namely: -

(i) the standard working class family which includes a spouse and two children apart from the earning worker; an equivalent of three adult consumption units;

(ii) a net intake of 2700 calories per day per consumption unit; (iii) 66 meters cloth per year per standard working class family;

(iii) housing rent expenditure to constitute 10 per cent. of food and clothing expenditure;

(iv) fuel, electricity and other miscellaneous items of expenditure to constitute 20 percent of minimum wage; and

(v) expenditure for children education, medical requirement, recreation and expenditure on contingencies to constitute 25 percent of minimum wages; OR

(a) by the committee appointed under section 8 of the code on the basis of Consumer Price Index notified by Labour Bureau, Govt. Of India; or

(b) as the Advisory Board or the Committee may think fit and proper (2) When the rate of wages for a day is fixed, then, such amount shall be divided by eight for fixing the rate of wages for an hour and multiplied by twenty-six for fixing the rate of wages for a month and in such division and multiplication the factors of one-half and more than one- half shall be rounded as next figure and the factors less than one-half shall be ignored.

4. Norms for fixation of minimum rate of wages. - (1) The State Government shall constitute a technical committee under clause (a) of sub-section (1) of section 8 for the purpose of advising the State Government in respect of skill categorization, which shall consist of the following members, namely: - (i) Labour Commissioner, Jharkhand Chairman (ii) Director, Minimum Wages, Jharkhand, Ranchi.

Co-ordinator (iii) Chief Inspector of Factories, Jharkhand, Ranchi.

Member (iv) One representative from Department of Rural Development, Govt. Of Jharkhand.

Member (v) One representative from Department of Water resources, Govt.

Of Jharkhand.

Member (vi) One representative from Public Works Department, Govt. Of Jharkhand Member (vii) Two representatives from the Academics & NGOs.

Member (viii) Employer’s representative, total 08 Member (ix) Employee’s representative, total 08 Member (2) The State Government shall, on the advice of the technical committee referred to in sub- rule (1), categorize the occupations of the employees into four categories that is to say unskilled, semi- skilled, skilled and highly skilled by modifying, deleting or adding any entry in the categorization of such occupation specified in Schedule E .

(3) The technical committee referred in sub-rule (1) shall while advising the State Government under sub-rule (2) take into account, to the possible extent, the national classification of occupation or national skills qualification frame work or other similar frame work for the time being formulated to identify occupations in the state.

5. Time Interval for revision of dearness allowance. - Endeavour shall be made so that the cost-of-living allowance and the cash value of the concession in respect of essential commodities at concession rate shall be computed once before 1st April and 1st October in every year to revise the dearness allowance payable to the employees on the minimum wages.

6. Number of Hours of work which shall constitute a normal working day. — (1) The number of hours which shall constitute a normal working day under clause (a) of sub- section (1) of section 13, shall be nine hours.

(2) The working day of an employee shall be so arranged that inclusive of the intervals of rest, if any, it shall not spread over more than twelve hours on any day.

(3) The provisions of sub-rules (1) and (2) shall, in the case of an employee employed in agricultural employment, be subject to such modifications as may, from time to time, be determined by the State Government, by notification published in the official gazette.

(4) Nothing in this rule shall be deemed to affect the provisions of the Factories Act, 1948 (63 of 1948) or the law for the time being in force.

7. Weekly day of rest. — (1) Subject to the provisions of this rule, an employee shall be allowed a day of rest every week (hereinafter referred to as “the rest day”) which shall ordinarily be Sunday, but the employer may fix any other day of the week as the rest day for any employee or class of employees:

Provided that an employee shall be entitled for the rest day under this sub-rule if he has worked under the same employer for a continuous period of not less than six days:

Provided further that the employee shall be informed of the day fixed as the rest day and of any subsequent change in the rest day before the change is effected, by display of a notice to that effect in the place of employment at the place specified by the Inspector-cum-Facilitator in this behalf.

Explanation.- For the purpose of computation of the continuous period of not less than six days specified in the first proviso to this sub-rule, any day on which an employee is required to attend for work but is given only an allowance for attendance and is not provided with work, a day on which an employee is laid off on payment of compensation under the Industrial Disputes Act, 1947 (14 of 1947) or the law for the time being in force, and any leave or holiday, with or without pay, granted by the employer to an employee in the period of six days immediately preceding the rest day, shall be deemed to be days on which the employee has worked.

(2) Any such employee shall not be required or allowed to work on the rest day unless he has or will have a substituted rest day for a whole day on one of the five days immediately before or after the rest day:

Provided that no substitution shall be made which will result in the employee working for more than ten days consecutively without a rest day for a whole day.

(3) Where in accordance with the foregoing provisions of this rule, any employee works on a rest day and has been given a substituted rest day on any one of the five days before or after the rest day, the rest day shall, for the purpose of calculating the weekly hours of work, be included in the week in which the substituted rest day occurs.

(4) An employee shall be granted-

(a) for rest day wages calculated at the rate applicable to the next preceding day; and

(b) where he works on the rest day and has been given a substituted rest day, then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages for the substituted rest day at the rate applicable to the next preceding day:

Provided that where-

(i) the minimum rate of wages of the employee as notified under the Code has been worked out by dividing the minimum monthly rate of wages by twenty- six; or

(ii) the actual daily rate of wages of the employee has been worked out by dividing the monthly rate of wages by twenty-six and such actual daily rate of wages is not less than the notified minimum daily rate of wages of the employee, then, no wages for the rest day shall be payable;

and

(iii) the employee works on the rest day and has been given a substituted rest day, then, he shall be paid, only for the rest day on which he worked, an amount equal to the wages payable to him at the overtime rate; and, if any dispute arises whether the daily rate of wages has been worked out in accordance with the provisions of this proviso, the Labour Commissioner Jharkhand may, on application made to him in this behalf, decide the same, after giving an opportunity to the parties concerned to make written representations:

Provided further that in case of an employee governed by a piece-rate system, the wages for the rest day, or the substituted rest day, as the case may be, shall be such as the State Government may, from time to time determine having regard to the minimum rate of wages fixed under the Code, in respect of the employment.

Explanation. - In this sub-rule ‘next preceding day’ means the last day on which the employee has worked, which precedes the rest day or the substituted rest day, as the case may be; and where the substituted rest day falls on a day immediately after the rest day, the next preceding day means the last day on which the employee has worked, which precedes the rest day.

(5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any, to which an employee may be, entitled under any other law or under the terms of any award, agreement or contract of service, and in such a case, the employee shall be entitled only to more favourable terms aforesaid.

Explanation. - For the purposes of this rule, ‘week’ shall mean a period of seven days beginning at midnight on Saturday night.

8. Night shifts. — Where an employee in an employment works on a shift which extends beyond midnight, then, -

(a) a holiday for the whole day for the purposes of rule 7 shall, in this case means a period of twenty-four consecutive hours beginning from the time when his shift ends; and

(b) the following day in such a case shall be deemed to be the period of twenty-four hours beginning from the time when such shift ends, and the hours after midnight during which such employee was engaged in work shall be counted towards the previous day.

9. The extent and conditions for the purposes of sub-section (2) of section 13.- In case of employees-

(a) engaged in any emergency which could not have been foreseen or prevented;

(b) engaged in work of the nature of preparatory or complementary work which must necessarily be carried on outside the limits laid down for the general working in the employment concerned;

(c) whose employment is essentially intermittent;

(d) engaged in any work which for technical reasons has to be completed before the duty is over; and

(e) engaged in a work which could not be carried on except at times dependent on the irregular action of natural forces; the provisions of rules 6, 7 and 8 shall apply subject to the condition that –

(i) the spread over of the hours of work of the employee shall not exceed 16 hours in any day; and

(ii) the actual hours of work excluding the intervals of rest and the periods of inaction during which the employee may be on duty but is not called upon to display either physical activity or sustained attendance shall not exceed 9 hours in any day.

10. Longer wage period.- The longer wage period for the purposes of minimum rate of wages under section 14 shall be by the month.

CHAPTER - III Floor Wages

11. The State Government shall fix the minimum wage not below the Floor Wages so fixed by the Central Government.

CHAPTER - IV Payment of Wages

12. Recovery under sub-section (4) of section 18.- Where the total deductions authorized under sub-section (2) of section 18 exceed fifty per cent of the wages of an employee, the excess shall be carried forward and recovered from the wages of succeeding wage period or wage periods, as the case may be, in such instalments so that the recovery in any month shall not exceed the fifty per cent of the wages of the employee in that month.

13. The authority under sub-section (1) of section 19.- The Deputy Labour Commissioner or the Assistant Labour Commissioner with minimum two years of experience, having jurisdiction over the place of work of the employee concerned shall be the authority for the purposes of sub- section (1) of section 19.

14. The manner of exhibiting the notice under sub-section (2) of section 19.- A notice referred to in sub-section (2) of section 19 shall be displayed at the conspicuous place in the premises of the work place in which the employment is carried on, so that every concerned employee would be able easily to read the contents of the notice and a copy of the notice shall be sent to the Inspector-cum- Facilitator having jurisdiction.

15. The procedure under sub-section (3) of section 19.- The employer shall give an intimation in writing for obtaining the approval of the imposition of fine to the Deputy Labour Commissioner or the Assistant Labour Commissioner referred to in rule 15 who shall, before granting or refusing the approval, give opportunity of being heard to the employee and the employer concerned.

16. Intimation of deduction. - (1) Where an employer makes any deduction in pursuance of the proviso to sub-section (2) of section 20, he shall make intimation of such deduction to the Inspector- cum-Facilitator having jurisdiction within 10 days from the date of such deduction explaining therein the reason of such deduction.

(2) The Inspector-cum-Facilitator shall, after receiving intimation under sub-rule (1), examine such intimation and if he finds that the explanation given therein is in contravention of any provision of the Code or the rules made there under, he shall initiate appropriate action under the Code against the employer.

17. Procedure for deduction under sub-section (2) of section 21.- Any employer desiring to make deduction for damages or loss under sub-section (1) of section 21 from the wages of an employee shall, -

(i) explain to the employee personally and also in writing the damage or loss of goods expressly entrusted to the employee for custody or for loss of money for which he is required to account and how such damages or loss is directly attributable to the neglect or default of the employee; and

(ii) thereafter, give the employee an opportunity to offer any explanation and deduction for any damages or loss, if made, shall be intimated to the employee within fifteen days from the date of such deduction.

18. Conditions regarding recovery of advance under section 23.- The recovery, as the case may be of, -

(i) advances of money given to an employee after the employment begins under clause (b) of section 23; or

(ii) advances of wages to an employee not already earned under clause (c) of section 23, shall be made by the employer from the wages of the concerned employee in instalments determined by the employer, so as any or all instalments in a wage period shall not exceed fifty per cent. of the wages of the employee in that wage period and the particulars of such recovery shall be recorded in the register maintained in Form - I.

19. Deduction under section 24.- Deductions for recovery of loans granted for house building or other purposes approved by the State Government, and the interest due in respect thereof shall be, subject to any direction made or circular issued by the State Government from time to time regulating the extent to which such loans may be granted and the rate of interest shall be payable thereon.

CHAPTER - V Payment of Bonus

20. Calculation of set on or set off for the sixth accounting year. - For the sixth accounting year, seton or set off, as the case may be, shall be made by the Central Government under clause (i) of sub- section (7) of section 26, in the manner illustrated in Schedule A, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on or set off in respect of the fifth and sixth account years.

21. Calculation of set on or set off for the seventh accounting year. - For the seventh accounting year, set on or set off, as the case may be, shall be made by the Central Government under clause (ii) of sub-section (7) of section 26, in the manner illustrated in Schedule A, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on or set off in respect of the fifth, sixth and seventh account years.

22. Computation of gross profits under clause (a) of section 32.- The gross profits derived by an employer from an establishment in respect of the accounting year shall in the case of banking company, be calculated in the manner specified in Schedule B.

23. Computation of gross profits under clause (b) of section 32.- The gross profits derived by an employer from an establishment in respect of the accounting year in a case other than banking company, be calculated in the manner specified in Schedule C.

24. Deduction of further sums under clause (c) of section 34.- The further sums as are specified in respect of the employer in Schedule D shall be deducted from the gross profit as prior charges under clause (c) of section 34.

25. Manner of carrying forward under sub-section (1) of section 36.- Where for any accounting year, the allocable surplus exceeds the amount of maximum bonus payable to the employees in the establishment under section 26, then, the excess shall, subject to a limit of twenty per cent of the total salary or wage of the employees employed in the establishment in that accounting year, be carried forward for being set on in the succeeding accounting year and so on up to and inclusive of the fourth accounting year to be utilised for the purpose of payment of bonus in such manner illustrated in Schedule A.

26. Manner of carrying forward under sub-section (2) of section 36.- Where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26, and there is no amount or sufficient amount carried forward and set on under rule 29 which could be utilized for the purpose of payment of the minimum bonus, then, such minimum amount or the deficiency, as the case may be, shall be carried forward for being set off in the succeeding accounting year and so on up to and inclusive of the fourth accounting year in such manner illustrated in Schedule A.

CHAPTER - VI State Advisory Board A. The procedure of State Advisory Board under sub-section (4) of section 42

27. Constitution of the Board. - (1) The Board shall consist of the persons to be nominated by the State Government representing employers and employees as specified in clauses (a) and (b) of sub-section (6) of section 42 and the independent persons and representatives of the State Governments as specified in clauses (c) of that sub-section.

(2) The persons representing employers as referred to in clause (a) of sub-section (6) of section 42 shall be twelve and the persons representing employees referred to in clause (b) of that sub- section shall also be twelve.

(3) While exercising additional function under rule 28 the chairperson of the state advisory board may invite two representatives of Employer & Employee covered under the Working Journalists and other Newspaper Employees (conditions of service) and miscellaneous provisions act, 1955 and Sale Promotion Employees (Condition of Service) Act, 1976 respectively or the law for the time being in force.

(4) The independent persons specified in clause (c) of sub-section (6) of section 42 to be nominated by the State Government shall consist of the following, namely: - 1.

Secretary / Principal Secretary, Department of Labour, Employment & Training, Government of Jharkhand Chairperson 2.

Labour Commissioner, Jharkhand Member- Secretary 3.

Director, Minimum Wages, Jharkhand, Ranchi Member 4.

One representative from Department of Rural Development, Govt. Of Jharkhand.

Member 5.

One representative from Department of Water resource, Govt.

Of Jharkhand.

Member 6.

One representative from Public Works department, Govt. Of Jharkhand Member 7.

One representative from Department of Urban Development, Government of Jharkhand Member 8.

One member who is or has been a presiding officer of an Industrial Tribunal constituted by the State Government under any law for the being in force; and Member 9.

Two members each of whom, shall be a professional in the field of wages and labour related issues;

Members 10.

Two representatives from Academics & Civil Society Members (5) The State Government shall, while nominating the members of the Board, take into account that the independent members under sub-rule (1) shall not exceed One-third of the total members of the Board and One-third of the members of the Board shall be women.

28. Additional function of the Board. - In addition to the functions specified in sub-section (3) of section 42, the Board on reference by the State Government advise that Government on the issue relating to the fixation of minimum wages in respect of-

(i) working journalists as defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act,1955 (45 of

1955) or the Law for the time being in force; and

(ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion Employees (Conditions of Service) Act, 1976 (11 of 1976) or the Law for the time being in force.

29. Meeting of the Board. - The Chairperson may, subject to the provision of rule 32, call a meeting of the Board, at any time he thinks fit:

Provided that on requisition in writing from not less than one half of the members, the Chairperson shall call a meeting within thirty days from the date of the receipt of such requisition.

30. Notice of meetings. - The Chairperson shall fix the date, time and place of every meeting and a notice in writing containing the aforesaid particulars along with a list of business to be conducted at the meeting shall be sent to each member by registered post and electronically at least fifteen days before the date fixed for such meeting:

Provided that in the case of an emergent meeting, notice of seven days only may be given to every member.

31. Function of Chairperson. – The Chairperson shall-

(i) preside at the meetings of the Board:

(ii) Provided that in the absence of the Chairperson at any meeting, the members shall elect from amongst themselves by a majority of votes, a member who shall preside at such meeting;

(iii) decide agenda of each meeting of the Board;

(iv) where in the meeting of the Board, if any issue has to be decided by voting, conduct the voting and count or cause to be counted the secret voting in the meeting.

32. Quorum. - No business shall be transacted at any meeting unless at least one-third of the members and at least one representative member each of both the employers and an employee are present:

Provided that, if at any meeting less than one-third of the members are present, the Chairperson may adjourn the meeting to a date not later than seven days from the date of the original meeting and it shall thereupon be lawful to dispose of the business at such adjourned meeting irrespective of the number of members present:

Provided further that the date, time and place of such adjourned meeting shall be intimated to all the members electronically or by a Registered post.

33. Disposal of business of the Board. - All business of the Board shall be considered at a meeting of the Board, and shall be decided by a majority of the votes of members present and voting and in the event of an equality of votes, the Chairperson shall have a casting vote:

Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided by the circulation of necessary papers and by securing written opinion of the members:

Provided further that no decision on any matter under the preceding proviso shall be taken, unless supported by not less than two-thirds majority of the members.

34. Method of voting. - Voting in the Board shall ordinarily be by show of hands, but if any member asks for voting by ballot, or if the Chairperson so decides, the voting shall be by secret ballot and shall be held in such manner as the Chairperson may decide.

35. Proceedings of the meetings.- (1) The proceedings of each meeting of the Board showing inter alia the names of the members present there shall be forwarded to each member and to the State Government as soon after the meeting as possible, and in any case, not less than seven days before the next meeting.

(2) The proceedings of each meeting of the Board shall be confirmed with such modification, if any, as may be considered necessary at the next meeting.

36. Summoning of witnesses and production of documents. - (1) The Chairperson may summon any person to appear as a witness if required in the course of the discharge of his duty and require any person to produce any document.

(2) Every person who is summoned and appears as a witness before the Board shall be entitled to an allowance for expenses by him in accordance with the scale for the time being in force for payment of such allowance to witnesses appearing before a civil court.

37. Appointment of the committees. - The State Government may constitute as many committee under clause (a) of sub-section (1) of section 8 as it considers necessary for the purposes specified in that clause.

B. The Terms of office of members of the Board under sub-section (1) of section 42

38. Term of office of members of the Board. - (1) The term of office of the chairperson or a member, as the case may be, shall be normally two years commencing from the date of his nomination under sub-section (6) of section 42:

Provided that such chairperson or a member shall, notwithstanding the expiry of the said period of two years, continue to hold office until his successor is nominated.

(2) An independent member of the Board nominated to fill a casual vacancy shall hold office for the remaining period of the term of office of the member in whose place he is nominated.

(3) The other members of the Board shall hold office during the pleasure of the State Government.

39. Travelling allowance. - A member of the Board, shall be entitled to draw travelling and halting allowance for any journey performed by him in connection with his duties as such member at the rates and subject to the conditions applicable to a government servant of the Group A of the State Government.

40. Officers and Staff. - The State Government may provide a Secretary not below the rank of Joint Secretary to the Government of India, other officers and staff to the Board, as it may think necessary for the function of the Board.

41. Eligibility for re-nomination of the members of the Board. - An outgoing member shall be eligible for re-nomination for the membership of the Board not more than two terms.

42. Resignation of the Chairperson and other members of the Board. - (1) A member of the Board, other than the Chairperson, may, by giving notice in writing to the Chairperson, resign his membership and the Chairperson may resign by a letter addressed to the State Government.

(2) A resignation shall take effect from the date of communication of its acceptance or on the expiry of 30 days from the date of resignation, whichever is earlier.

(3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson shall submit a report to the State Government immediately and the State Government shall, then, take steps to fill the vacancy in accordance with the provisions of the Code.

43. Cessation of membership. - If a member of the Board, fails to attend three consecutive meetings, he shall, subject to the provisions of sub-rule (2), cease to be a member thereof.

44. Disqualification. - (1) A person shall be disqualified for being nominated as, and for being a member of the Board–

(i) if he is declared to be of unsound mind by a competent court; or

(ii) if he is an un-discharged insolvent; or

(iii) if before or after the commencement of the Code, he has been convicted of an offence involving moral turpitude.

(2) If any question arises whether a disqualification has been incurred under sub-rule (1), the decision of the State Government thereon shall be final.

CHAPTER - VII PAYMENT OF DUES, CLAIMS, etc.

45. Deposit of the undisbursed dues under clause (b) of sub-section (1) of section 44.- (1) Where any amounts payable to an employee under this Code remains undisbursed because either no nomination has been made by such employee or for any other reason, such amounts could not be paid to the nominee of employee until the expiry of six months from the date the amount had become payable, all such amounts shall be deposited by the employer with the Deputy Labour Commissioner having jurisdiction before the expiry of the fifteenth day after the last day of the said period of six months.

(2) The amounts referred to in sub-rule (1) shall be deposited by the employer with The Deputy Labour Commissioner having jurisdiction through bank transfer or through a crossed demand draft obtained from any scheduled bank in India drawn in favour of such Deputy Labour Commissioner of the area.

46. Manner of dealing with the undisbursed dues under clause (b) of sub-section (1) of section 44.

— (1) The amount referred to in sub rule (1) of rule 46 (hereinafter in this rule referred to as the amount) deposited with the Deputy Labour Commissioner having jurisdiction shall remain with him and be invested in the State Government Securities or deposited as a fixed deposit in a scheduled bank.

(2) The Deputy Labour Commissioner having jurisdiction will exhibit, as soon as maybe possible, a notice containing such particulars regarding the amount as the Deputy Labour Commissioner considers sufficient for information at least for fifteen days on the notice board and also publish such notice in any two newspapers being circulating in the language commonly understood in the area in which undisbursed wages were earned.

(3) Subject to the provision of sub-rule (4), the Deputy Labour Commissioner having jurisdiction shall release the amount to the nominee or to that person who has claimed such amount, as the case may be in whose favour such Deputy Labour Commissioner has decided, after giving the opportunity of being heard, the amount to be paid.

(4) If the undisbursed amount remains unclaimed for a period of seven years, the same shall be dealt in the manner as directed by the State Government from time to time in this behalf.

CHAPTER - VIII THE FORM, REGISTER AND WAGE SLIP

47. The form of a single application. – A single application, may be filed under sub-section (5) of section 45 in Form-II along with documents specified in such Form.

48. Appeal.- Any person aggrieved by an order passed by the authority under sub-section (2) of section 45 may prefer an appeal under sub-section (1) of section 49 in Form III, along with documents specified in such Form, to the appellate authority having jurisdiction, as notified by the state government in its official gazette.

49. Form of register, etc.- (1) All fines and all realization thereof referred to in sub-section (8) of section 19 shall be recorded in a register to be kept by the employer in Form – I appended to these rules, electronically or otherwise and the authority referred to in said sub-section (8) shall be the Deputy Labour Commissioner having jurisdiction.

(2) All deductions and all realization referred to in sub-section (3) of section 21 shall be recorded in a register to be kept by the employer in Form- I appended to these rules, electronically or otherwise.

(3) Every employer of an establishment to which the Code applies shall maintain a register under sub-section (1) of section 50 in Form I, electronically or otherwise.

50. Wage slip.- Every employer shall issue wage slips, electronically or otherwise to the employees in Form V under sub-section (3) of section 50 on or before payment of wages.

51. Manner of holding enquiry under sub-section (1) of section 53.- (1) When a complaint is filed before the officer appointed under sub-section (1) of section 53 (hereinafter in this rule referred to as the officer) in respect of the offences referred to in said sub-section either by an officer authorized for such purpose by the State Government or by an employee aggrieved or a registered trade union registered under the Trade Unions Act, 1926/ the law for the time being in force or an Inspector-cum-Facilitator, the officer shall after considering such evidences as produced before him by the complainant, is of the opinion that an offence has been committed issue summons to the offender on the address specified in the complaint fixing a date for his appearance .

(2) If the offender to whom the summons has been issued under sub rule (1) appears or is produced before the officer, he shall explain the offender the offence complained against him and if the offender pleads guilty, the officer shall impose penalty on him in accordance with the provisions of the Code and when the offender does not plead guilty, the officer shall take evidence of the witnesses produced by the complainant on oath and provide opportunity of cross examination of the witnesses so produced . The officer shall record the statement of the witnesses on oath and in cross examination in writing and take the documentary evidence on record.

(3) The officer shall, after the complainant’s evidence is complete, provide opportunity of defence to the accused person and the witnesses produced by the accused shall be cross examined after their statements on oath by the complainant and documentary evidence in defence shall be taken on record by the officer.

(4) The officer shall after hearing the parties and considering the evidences both oral and documentary decide the complaint in accordance with the provisions of the Code.

52. The manner of imposing fine under sub-section (1) of section 56.- (1) An accused person desirous of making composition of offence under sub-section (1) of section 56 may make an application in Form VI to the Additional Labour Commissioner of the Area.

(2) The Additional Labour Commissioner referred to in sub-rule (1), shall, on receipt of such application, hold a meeting with the accused person to satisfy himself as to whether the offence is compoundable or not under the Code and if the offence is compoundable and the accused person agrees for the composition, compromise the offence for a sum of fifty per cent of the maximum fine provided for such offence under the Code, to be paid by the accused within the time specified in the order of composition issued by such officer.

(3) Where the offence has been compromised under sub-rule (2) after the institution of the prosecution, then, the officer shall send a copy of such order made by him for intimation to the officer referred to in sub-section (1) for needful action under sub-section (6) of section 56.

CHAPTER - IX MISCELLANEOUS

53. Timely Payment of Wages.- Where the employees are employed in an establishment through contractor, then, the company or firm or association of any other person who is the proprietor of the establishment shall pay to the contractor the amount payable to him or it, as the case may be, before the date of payment of wages so that payment of wages to the employees shall be made positively in accordance with the provisions of Section 17.

Explanation.- For the purpose of this rule, the expression “firm” shall have the meaning as assigned to it in the Indian Partnership Act, 1932 (9 of 1932).

54. Technical Committee for working Journalist.- The State Government may, for the purpose of fixing minimum wages under the code for the working journalist as defined in clause

(f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955), appoint advisory committee under clause (a) of sub-section (1) of section 8 to recommend the State Government in respect of such fixation.

55. Responsibility for payment of minimum bonus.- Where in an establishment, the employees are employed through contractor and the contractor fails to pay minimum bonus to them under section 26, then, Principal Employer or the company or firm or association or other person as referred to in the proviso to section 43 shall be responsible for such payment of the minimum bonus.

56. Inspection scheme- (1) For the purposes of the Code and these rules, there shall be formulated an inspection scheme by the Labour Commissioner.

(2) In the inspection scheme referred to in sub-rule (1), apart from other structural facts, a number shall be specified in the scheme for each Inspector-cum-Facilitators and establishments.

_______________________________ FORM - I [See rules-18, rule-49] Register of Attendance, wages, Overtime, Fine, Deduction for damage and Loss under the code on wages Sr.

no.

Name & Fathers’/ Husband’s name of the employee Sex Designation / Department Total no.

of days worked during the period Rates of wages Nature of Acts & Omissions for which fine imposed with Date Amount of fine imposed Basic DA Allowances Nature of Acts & Omissions for which fine imposed with Date Amount of fine imposed Damage or loss caused to the employer by neglect or default of the employee Amount of Deduction from wages Total overtime worked or production in case of piece workers Overtime Earning Total amount of wages Paid FORM - II [See rule 47] [SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45] BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45 OF THE CODE ON WAGES, 2019 FOR…………. AREA……… Application No………………………………………….of 20…… Between ABC and (State the number)………other……………………………………………. Applicant (Through employees concerned or registered trade union or inspector cum facilitator Address……………………………………………………………………………….

And XYZ………………………………………………………………….

Address……………………… The application states as follows:

(1) The applicants whose names appear in the attached schedule were/have been employed from……………………to………………….…...as……………...categories in………………….(establishment) Shri/M/s…….……engaged in .……….(nature of work) which is/are covered by the Code on Wages, 2019.

(2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019.

(3) (a)The applicants have been paid wages at less than the minimum rates of wages fixed for their category (categories) of employment(s) under the Code by Rs…. …………..Per day for the period(s) from………………………to……… ……………….

(b) The applicants have not been paid wages at Rs…………….. Per day for the weekly days of rest from………………..to……………………

(c) The applicants have not been paid wages at overtime rate(s) for the period from……………..to….

(4) The applicants estimate the value of relief sought by them on each amount as under:

(a) Rs……. (b) Rs……. (c) Rs…….

Total Rs…….

(5) The applicants, therefore, prays that a direction may be issued under section 45(2) of the Code on Wages, 2019 for;

(a) payment of the difference between the wages payable under the Code and the wages actually paid,

(b) payment of remuneration for the days of rest

(c) payment of wages at the overtime rates,

(d) compensation amounting to Rs……………………… (6) The applicants do hereby solemnly declare that the facts stated in this application are true to the best of their knowledge, belief and information.

Dated………….

Signature or thumb-impression of the employed Person, or official of a registered trade union duly authorized.

Form - III (See rule 48) Appeal under Section 49(1) of the Code on Wages, 2019 Before The Appellate Authority under the Code on Wages, 2019 A.B.C Address………………………………………………….…………………… ………………..APPELLANT Vs.

C.D.E.

Address……………………………………………….……………………………..……… RESPONDENT DETAILS OF APPEAL:

1. Particulars of the order against which the appeal is made:

Number and date:

The authority who has passed the impugned order:

Amount Awarded:

Compensation awarded, if any

2. Facts of the case :

(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as possible a separate issue or fact).

3. Grounds for appeal :

4. Matters not previously filed or pending with any other Court or any appellate Authority:

The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding the matter in respect of which this appeal has been made, before any Court or any other Authority or Appellate Authority nor any such appeal, writ petition or suit is pending before any of them.

5. Reliefs sought :

In view of the facts mentioned above the appellant prays for the following relief(s) :— (Specify below the relief(s) sought)

6. List of enclosures:

1. 2.

3. 4.

Signature of the appellant.

Date : Place :

For Office------------------- Date of filing or Date of Receipt by Post Registration No.

Authorized Signatory Form - III (See Rule -49 (3) Appeal under Section 49(1) of the Code on Wages, 2019 Before The Appellate Authority under the Code on Wages, 2019 ABC Address…………………………………………………………………………………..APPELLANT Vs.

C.D.E.

Address………………………………………………………………………..……… RESPONDENT DETAILS OF APPEAL:

1. Particulars of the order against which the appeal is made : Number and date :

The authority who has passed the impugned order: Amount Awarded:

Compensation awarded , if any

2. Facts of the case :

(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly as possible a separate issue or fact).

3. Grounds for appeal :

4. Matters not previously filed or pending with any other Court or any appellate Authority:

The appellant further declares that he had not previously filed any appeal, writ petition or suit regarding the matter in respect of which this appeal has been made, before any Court or any other Authority or Appellate Authority nor any such appeal, writ petition or suit is pending before any of them.

5. Reliefs sought :

In view of the facts mentioned above the appellant prays for the following relief(s) :— (Specify below the relief(s) sought)

6. List of enclosures:

1. 2.

3. 4.

Date : Place :

Signature of the appellant.

For Office Use ---------------------------------------- Date of filing or Date of Receipt by Post Registration No.

FORM - IV [See rule 49(3)] FORMAT OF EMPLOYEE REGISTER Name of the Establishment-------------------------------- Name of Employer------------------------------------------- LIN--------------------------------- Sl.

No.

Employe e Code Name Surname Gender Father’ s/Spou se Date of Birth Nationality Education Level Date of Joining Designation Categor y Addres Type of Employment Mobile UAN PAN ESI C IP LWF AADHAA R Bank A/c Number Bank Branch (IFSC) Present Address Permanent Service Book No.

Date of Exit Reason for Exit Mark of Identification Photo Speci men Signature/Thumb Remark s Authorized Signatory FORM V [See rule 50] WAGE SLIP Name of establishment………………………. Address…..………………..…..

Period……………..

1. Name of employee

2. Father’s /husband’s name

3. Designation

4. UAN, (if applicable)

5. Bank Account No.

6. Wage period

7. Rate of wages payable: a. Basic b. D.A.

c. other allowances

8. Total attendance/unit of work done

9. Overtime wages

10. Gross wages payable

11. Total deductions : a. PF b. ESI c. Other

12. Net wages paid Employer / Pay-in-charge signature FORM - VI [See rule 52] APPLICATION UNDER SUB-SECTION (4) OF SECTION 56 FOR COMPOSITION OF OFFENCE

1. Name of applicant ………………………………………………………..

2. Father’s / Husband’s name of the applicant …………………………………………………….….

3. Address of the applicant ……………………………

4. Particulars of the offence ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………………

5. Section of the Code under which the offence is committed ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………………

6. Maximum fine provided for the offence under the Code …………………………………………………

7. Whether prosecution against the applicant is pending or not …………………………………………………………………………………………………………….………..

8. Whether the offence is first offence or the applicant had committed any other offence prior to the offence, if had committed, then, full detail of the offence ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………………

9. Any other information which the applicant desires to provide ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… ………………………………………………………………………………………………………………………… Applicant (Name and signature) Dated:

Schedule - A [See rules 20, 21, 25 and 26] In the Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wage payable to all the employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to the paid (twenty per cent of the annual salary or wage of all the employees) would be Rs. 2,50,000.

Year Amount equal to sixty per cent or sixty seven per cent, as the case may be, of available surplus allocable as bonus Amount payable as bonus Set on or Set off of the year carried forward Total set on or set off carried forward Rs.

Rs.

Rs.

Rs.

Rs.

Of (year)

1. 1,04,167 1,04,167# Nil Nil 2.

6,35,000 2,50,000* Set on 2,50,000* Set on 2,50,000* (2)

3. 2,20,000 2,50,000* (inclusive of 30,000 from year-2) Nil Set on 2,20,000 (2)

4. 3,75,000 2,50,000* Set on 1,25,000 Set on 2,20,000 1,25,000 (2) (4)

5. 1,40,000 2,50,000* (inclusive Of 1,10,000 from year-2) Nil Set on 1,10,000 1,25,000 (2) (4)

6. 3,10,000 2,50,000* Set on 60,000 Set on Nil ##1,25,000 60,000 (2)

(4) (6)

7. 1,00,000 2,50,000* (inclusive of 1,25,000 from year-4 and 25,000 from year-6) Nil Set on 35,000 (6)

8. Nil (due to loss) 1,04,167#(inclusive of 35,000 from year-6) Set on 69,167 Set off 69,167 (8)

9. 10,000 1,04,167# Set off 94,167 Set off 69,167 94,167 (8) (9)

10. 2,15,000 1,04,167# (after setting off 69,167 from year-8 and 41,666 from year-9) Nil Set off 52,501 (9)

Notes:- * Maximum.

+ The Balance of Rs. 1,10,000 set on from year-2 lapses;

** Minimum Schedule - B Computation of Gross Profits [See rule 22] Accounting year ending .........

Item No.

Particulars Amt. of sub Items Rs.

Amt. of main Items Rs.

Remarks *1.

Net Profit as shown in the profit and loss account after making usual and necessary provisions.

2. Add back provision for:

(a) Bonus to employees

(b) Depreciation

(c) Development Rebate Reserve

(d) Any other reserves Total of Item No.2……….

Rs………… ** ** 3.

Add back also:

(a) Bonus paid to employees in respect of previous accounting years.

(b) The amount debited in respect of gratuity paid or payable to employees in excess of the aggregate of –

(i) the amount, if any, paid to, or provided for payment to, an approved gratuity fund; and

(ii) the amount actually paid to employees on their retirement or on termination of their employment for any reason.

(c) Donations in excess of the amount admissible for income-tax (d) Capital expenditure (other than capital expenditure on scientific research which is allowed as a deduction under any law for the time being in force relating to direct taxes) and capital losses (other than losses on sale of capital assets on which depreciation has been allowed for income tax).

(e) Any amount certified by the Reserve Bank of India in terms of sub- section (2) of section 34A of the Banking Regulation Act, 1949 (10 of 1949).

(f) Losses of, or expenditure relating to, any business situated outside India.

Total of Item No.3………..

** 4.

Add also income, profits or gains (if any ) credited directly to published or disclosed reserves, other than-

(i) capital receipts and capital profits (including profits on the sale of capital assets on such depreciation has not been allowed for income- tax);

(ii) profits of, and receipts relating to , any business situated outside India;

(iii) income of foreign banking companies from investment outside India.

Net total of Item No.4…….

Rs………… 5.

Total of Item Nos.1,2,3& 4… Rs………… 6.

Deduct :

(a) Capital receipts and capital profits (other than profits on the sale of assets on which depreciation has been allowed for income-tax).

(b) Profits of, and receipts relating to any business situated outside India.

(c) Income of foreign banking companies from investments outside India .

(d) Expenditure or losses (if any ) debited directly to published or disclosed reserves, other than –

(i) capital expenditure and capital losses (other than losses on sale of capital assets on which depreciation has not been allowed for income-tax );

(ii) losses of any business situated outside India.

(e) In the case of foreign banking Companies proportionate administrative (overhead) expenses of head-office allocable to Indian business.

(f) Refund of any excess direct tax paid for previous accounting years and excess provision if any of previous accounting years, relating to bonus, depreciation or development rebate, if written back.

(g) Cash subsidy, if any, given by the government or by anybody corporate established by any law for the time being in force or by any other agency through budgetary grants, whether given directly or through any agency for specified purposes and the proceeds of which are reserved for such purposes .

Total of Item No. 6 …… 7.

Gross profits for purposes of bonus (Item No. 5 minus Item No. 6) Rs…………… ..

Explanation: In sub-item (aa) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5) of section 2 of the Income Tax Act.

Foot-notes:- (1) If, and to the extent, charged to Profit and Loss Account.

(2) If, and to the extent, credited to Profit and Loss Account.

(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated profit and loss account, adjusted as in Item No. 2 above only).

Schedule - C Computation of Gross Profits [(See rule 23] Accounting Year ending …………………………………..

Item No.

Particulars Amt. Of sub- Items Rs.

Amt. Of main Items Rs.

Remarks 1.

Net profit as per profit and loss account 2.

Add back provision for : (a) Bonus to employees (b) Depreciation.

(c) Direct taxes, including the provision (if any), for previous accounting years

(d) Development rebate / investment allowance / development allowance reserve.

(e) Any other reserves Total of Item No.2……..

Rs. ………..

* * 3.

Add back also :

(a) Bonus paid to employees in respect of previous accounting years.

(aa) The amount debited in respect of gratuity paid or payable to employees in excess of the aggregate of-

(i) the amount, if any, paid to, or provided for payment to, an approved gratuity fund; and

(ii) the amount actually paid to employees on their retirement or on termination of their employment for any reason.

(b) Donations in excess of the amount admissible for income-tax .

(c) Any annuity due, or commuted value of any annuity paid, under the provisions of section 280D of the Income Tax Act during the accounting year.

(d) Capital expenditure (other than capital expenditure on scientific research which is allowed as a deduction under any law for the time being in force relating to direct taxes) and capital losses (other than losses on sale of capital assets on which depreciation has been allowed for income tax or agricultural income- tax.).

(e) Losses of, or expenditure relating to, any business situated outside India.

Total of Item No.3………..

Rs…………..

* 4.

Add also income, profits or gains (if any) credited directly to reserves, other than- Rs…………..

5. Total of Item Nos. 1,2,3 and 4… Rs…………..

6. Deduct :

(a) Capital receipts and capital profits (other than profits on the sale of assets on which depreciation has been allowed for income-tax or agricultural income-tax).

(b) Profits of, and receipts relating to, any business situated outside India.

(c) Income of foreign concerns from investment ** ** ** *** outside India.

(d) Expenditure or losses (if any) debited directly to reserves, other than-

(i) capital expenditure and capital losses (other than losses on sale of capital assets on which depreciation has not been allowed for income-tax ; or agricultural income-tax;

(ii) losses of any business situated outside India.

(e) In the case of foreign concerns proportionate administrative (overhead) expenses of head office allocable to Indian business.

(f) Refund of any direct tax paid for previous accounting years and excess provision, if any, of previous accounting years relating to bonus, depreciation, taxation or development rebate or development allowance, if written back.

(g) Cash subsidy, if any, given by the government or by any body corporate established by any law for the time being in force or by any other agency through budgetary grants, whether given directly or through any agency for specified purposes and the proceeds of which are reserved for such purposes.

Total of Item No.6 Rs…………..

** Explanation: In sub-item (aa) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5) of section 2 of the Income Tax Act.

Foot-notes:- (1) If, and to the extent, charged to Profit and Loss Account. (2) If, and to the extent, credited to Profit and Loss Account.

(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated profit and loss account, adjusted as in Item No. 2 above only).

Schedule - D [See rule 24] Item No.

Category of employer Further sums to be deducted 1.

Company, other than a banking company.

(i) The dividends payable on its preference share capital for the accounting year calculated at the actual rate at which such dividends are payable;

(ii) 8.5 percent of its paid up equity share capital as at the commencement of the accounting year;

(iii) 6 percent of its reserves shown in its balance sheet as at the commencement of the accounting year, including any profits carried forward from the previous accounting year :

PROVIDED that where the employer is a foreign company within the meaning of section 2 (42) of the Companies Act ,2013 (18 of 2013) , the total amount to be deducted under this item shall be 8.5 percent on the aggregate of the value of the net fixed assets and the current assets of the company in India after deducting the amount of its current liabilities (other than any amount shown as payable by the company to its Head Office whether towards any advance made by the Head Office or otherwise or any interest paid by the company to its Head Office ) in India.

2. Banking company

(i) The dividends payable on its preference share capital for the accounting year calculated at the rate at which such dividends are payable ;

(ii) 7.5 per cent of its paid up equity share capital as at the commencement of the accounting year ;

(iii) 5 percent of its reserves shown in its balance sheet as at the commencement of the accounting year, including any profits carried forward from the previous accounting year;

(iv) any sum which, in respect of the accounting year, is transferred by it-

(a) to a reserve fund under sub-section (1) of section 17 of the Banking Regulation Act, 1949 (10 of 1949 ); or

(b) to any reserves in India in pursuance of any direction or advice given by the Reserve Bank of India, whichever is higher:

PROVIDED that where the banking company is a foreign company within the meaning of section 2 (42) of the Companies Act , 2013 (18 of 2013 ), the amount to be deducted under this item shall be the aggregate of-

(i) the dividends payable to its preference shareholders for the accounting year at the rate at which such dividends are payable on such amount as bears the same proportion to its total preference share capital as its total working funds in India bear to its total world working funds;

(ii) 7.5 per cent of such amount as bears the same proportion to its total paid up equity share capital as its total working funds in India bear to its total working funds.

(iii) 5 per cent of such amount as bears the same proportion to its total disclosed reserves as its total working funds in India bear to its total world working funds;

(iv) any sum which, in respect of the accounting year, is deposited by it with the Reserve Bank of India under sub-clause

(ii) of clause (b) of sub-section (2) of section 11 of the Banking Regulation Act, 1949 (10 of 1949) , not exceeding the amount required under the aforesaid provision to be so deposited.]

3. Corporation

(i) 8.5 per cent of its paid up capital as at the commencement of the accounting year;

(ii) 6 per cent of its reserves, if any, shown in its balance sheet as at the commencement of the accounting year, including any profits carried forward from the previous accounting year 4.

Co-operative society

(i) 8.5 per cent of the capital invested by such society in its establishment as evidenced from its books of accounts at the commencement of the accounting year;

(ii) such sums as has been carried forward in respect of the accounting year to a reserve fund under any law relating to co-operative societies for the time being in force.

5. Any other employer not falling under any of the aforesaid categories 8.5 per cent of the capital invested by him in his establishment as evidenced from his books of accounts at the commencement of the accounting year:

PROVIDED that where such employer is a person to whom Chapter XXII-A of the income Tax Act applies , the annuity deposit payable by him under the provisions of that Chapter during the accounting year shall also be deducted:

PROVIDED FURTHER that where such employer is a firm, an amount equal to 25 per cent of the gross profits derived by it from the establishment in respect of the accounting year after deducting depreciation in accordance with the provisions of clause (a) of section 6 by way of remuneration to all the partners taking part in the conduct of business of the establishment shall also be deducted, but where the partnership agreement, whether oral or written, provides for the payment of remuneration to any such partner, and –

(i) the total remuneration payable to all such partners is less than the said 25 per cent the amount payable, subject to a maximum of forty-eight thousand rupees to each such partner; or

(ii) the total remuneration payable to all such partners is higher than the said 25 percent , such percentage, or a sum calculated at the rate of forty – eight thousand rupees to each such partner, whichever is less , shall be deducted under this proviso:

PROVIDED ALSO that where such employer is an individual or a Hindu Undivided Family –

(i) an amount equal to 25 per cent of the gross profits derived by such employer from the establishment in respect of the accounting year after deducting depreciation in accordance with the provisions of clause (c) of section 34; or

(ii) forty-eight thousand rupees, whichever is less by way of remuneration to such employer, shall also be deducted because as there is no sixth schedule in the electricity Act, Explanation : The expression "reserves" occurring in column (3) against Item Nos. 1(iii), 2(iii) and 3(ii) shall not include any amount set apart for the purpose of,-

(i) payment of any direct tax which, according to the balance-sheet, would be payable;

(ii) meeting any depreciation admissible in accordance with the provisions of clause (a) of section 6;

(iii) payment of dividends which have been declared, but shall include,-

(a) any amount, over and above the amount referred to in clause-(i) of this Explanation, set apart as specific reserve for the purpose of payment of any direct tax; and

(b) any amount set apart for meeting any depreciation in excess of the amount admissible in accordance with the provisions of clause (a) of section 6.

Schedule - E [see rule 3 (2)] S. No.

UNSKILLED Beldar Calf boy Cattleman Cleaner (Motor shed, Tractor, Cattle, Yard, M.T) Collecting loose fodder Dairy coolie Mazdoor (Arboriculturist Compost, Dairy’s Haystaking, Irrigation, Manure, Stacking, Milk-room, Ration room Store, Anti-Malaria, M.R.) Driver (Mule, Bullock, Camel, Donkey) Dresser Driver (Bullocks Mule) Grazler Dairyman (Store-Mazdoor) Carrier (Stone), Breaker (using manual appliances) Helper Messenger (Office) Mali Syce Tying and Carrying loose hay Sweeper, Weighing and Carrying bales, Weighman (Bales, pally), Waterman, Stable man, Trolly man Valveman, Watchman, White Washer, Wooderman, Wooder Woman, Borryman, Coalman, Condenser, Attendant, Grass Cutter, Muchhers Jamadars, Condenser Attendant, Shunters Turner, Bajri Spreader, Beater Women, Bell-Woman, Chain Man, Boat Man, Bucket Man, Labourer (Boiler, Cattle Yard, Cultivation, General Loading and Unloading, Bunding, Carting-Fertilizers, Harvesting, Miscellaneous Seeding, Sowing, Thatching, Transplanting, Weeding) Cleaner (Crane, Truck, Cinder for ash Pit), Cartman, Caretaker (Bridge), Carrier (Water), Chowkidar, Concrete (Hand Mixer), Daffadar, Driver (Bullock, Camel, Donkey, Mule), Flag Man, Flagman (Blast Train), Khalasi not attending to machines Gangmen, Gatingman (Permanent Way), Handle Man, Jumper Man, Kamin (Female Work), Khalas, Bridge, Electrical, Marine, Moplah, Store, Steam Road, Share, Roller Survey, labourer (Garden), Mazdoor, Hole Cutter, Lorry Trainees, Petrolman, Searcher, Signal man, Strikers, Vaks Controller, Cleaner Dresser / Dressing Mazdoor Loader Mazdoor (Male/Female) Messanger (Male / Female) Trammer Caretaker (except in Copper, Chromite and Graphite mines where it Office Peon /Peon (except in Bauxite Mines) Sweeper (Male / Female) Carrier Number Taker TrollyTriper Water Carrier Earth Cutter Survey Khalasi Gate Man, Concrete (Hand Mixer) Dismantling stocks Lampman Beldar/Beldar (Canteen) Coolie Peon Cook-helper Office Boy Quarry Worker Jelly Maker Over burden Remover Waste removing mazdoor Unloader Excavating Labour Digger Butcher Attender Lorry Helper Surface loader Wood Cutter Surface Mukar Under Ground Mukar Striker (Moplah gang), Tall Boy, Tile Person employed in loading and unloading Person employed in sweeping and cleaning and other cateogires by whatever name called which are of unskilled nature S.No SEMI SKILLED Assistant (Chowdhary) Attendant (Bull-calving lines, Chowkidar, Chaff cutter, Hostel, Dry Stock, Grain crusher, Pump, Siekline, Stable, Yard Stock) Assistant-Plumber Attendant Bhisti Brander Bullman Butterman Coachman Cobbler Cultivator Daftry Deliveryman Dhobi Dresser Fireman Gowala Hammerman Helper (Blacksmith) Helper Jamadar (stand) Jamadar Khalasi Mali Senior Mate/Mistry Mazdoor (literate) Nalband Oilman Ploughman Vtackers Supervisor Thatcher Valveman Valveman (Senior) Wireman fixing tin cables Cook Dandee Frash Hacksaw man Helper (locco-Crane/Truck) Manjhee (Boatman) Belchawala Muccadam (without competency certificate under Metalliferous Bulldozer Driver Mines Regulations, 1961) Bhisti (with Mushk) Boatman (head) Breaker, Breaker (Stone, Rock, Rock Stone, Stone Metal Canweaver Chainman(Head) Charpoy-Stringer Checker Cracker Dollyman Assistant Driller Driver (Skin) Excavator Ferroman Fireman (Brick Kiln, Steam Road Roller) Gate Keeper Gharami Classman Grater Greaser-cum-Fireman Grinder Hammerman Helper (Artisan) Helper (Sawyer) Keyman Khalasi (Head Survey, Rivertters- Moplah Gang, Supervisory) Labourer (Rock-Cutting) Lascar Mali (Head) Stockers and Boilerman Thoomba man (Spade worker) Tindalos Trolly man (Head Motor) Fitter (Assistant Semi-Skilled) Jamadar (Semi-skilled) Mate (Stone) Kasab Khalasi (Structural) Masalchi P.M. Mates Miner Untrained Mate/ Mining Mate/ Mate without Competency certificate Under Metalliferous Mines Regulations, 1961 Butler/Cook Breaker (using mechanical appliances) Crech Ayah/Ayah/Untrained Crech Attendant Assistant Driller Oilman/Oiler Chowkidar/ Watchman Helper (Mason, Carpenter, Blacksmith) Tindals Topas Topkar (Big Stone Breaker) TrollyJamadar Winchman Attendance-keeper Assistant Wireman Mate Mate (Blacksmith, Road, Carpenter) Engine Driver and/or Feeder Fitter Gang Mazdoor Mason Permanent Way Pump-Driver,Turner) Mazdoor (Heavy-weight) Charge-man Mistri (Head Muccadam Night-guard Runner (Post dak) Oilman Quarry man Quarry Operator Stoneman Stocker Thatcher Pump Attendant Bearer Breakman Crowlder Man Laboratory Boy PointsmanSencummy Stone mines and other cateogires by whatever name called which are of semi-skilled nature S.No SKILLED Artificer (Class-II, III, IV) Blacksmith Blacksmith (Class II) Boilerman Carpenter Carpenter (Class II) Carpenter-cum- Blacksmith Chowdhary Driver Driver (Engine Tractor, M.T.Motor) Electrician Fitter Mason Mason Class II Machine hand (Class II, III, IV) Machineman Mate Gr. I (Senior) Mechanic Milk Writer Mistry (Head) Moulder Muster Writer Operator (Tube-well) Painter Plumber Welder Upholsterer Wireman, Chipper Chipper-Cum-Grinder Cook (Head) Driller Driller (Well Boring) Driver(Loco/Truck) Electrician (Assistant) Mechanic (Tube-Well) Mistry(Stell, Tube-Well, Telephone) Meter Reader Meteorological Observer Navghani Operator (Batching Plant, Cinema Project, Clamp Shelf, Compressor, Grane, Dorrick, Diesel Engine, Doser, Draggling Drill Dumber, Excavator, Fork Lift Generator, Grader, Jack Hammer and Payment breaker Loader, Pump, Pile Driving, Scrapper, Screening Plant, Shoval, Tractor, Vibrator, Weight Batcher, Repairer (Battery) Sharper/Slotter Sprayer (Ashalt) Station Master Surveyor (Silt) Trades-Man Train Examiner Turner/Miller Tyre Vulcaniser Sawyer Sawyer (Selection Grade Class II) Sarang Serangpile Driving Pantoums with Boiler Shapes man Shift-incharge Spray man Spray man (Roads) Stone Cutter Stone Cutter (Selection Grade, Grade II, Class II) Stone Chisler Stone Chisler (Class II) Stone Blaster Sub-Overseer (Unqualified) Surveyors Pump Driver Pump Driver (Selection Grade), Grade II and III, Class II) Pump Driver (Selection Grade, P.E., Driver, Pumpman Pumpman (Assistant) Plumber Polisher (with spray) Grade II Ratan Man Rivet Cutter (Assistant) Rivetter Rivetter (Cutter) Road Inspector Grade II, Plate Layer Rod Bender Haulage Operator Dispensary Attendant Work Sakar Mica Cutter Grade -I Dresser Grade -I Mica Supervisory Fireman Fireman only in Mines Compressor Driver Pump Man Driver 96. Grinder in Mica Mines Surveyors (Assistant) Tailor Tailor(Upholstery) Tran sprayer Tar man Line Man Tiler Class II Wall(Floor, Roof) Tiler (Selection Grade) Tin-Smith Tin Smith(Selection Grade, Grade II and III, Class II) Tinker Well Sinker Assistant Mistry Armature Winder Grade-II and III Bhandari Blacksmith Blacksmith (Selection Grade, Grade II, III, Class II and III) Boilerman Boilerman Grade II and III Boiler Foreman Grade II Work (Assistant) Brick Layer Bricklayer (Selection Grade, Class II) Blaster Chowkidar (Head) Security Guard (without arms) Carpenter Carpenter (Selection Grade, Grade II and III, Class I and III Assistant B.I.M. Road Cabinet Maker Cane man Celotex Cutter Maker Chargeman, Class II and Class III, Carpenter Ordinary) Checker (Junior) Chick Maker Chick man (Junior) Concrete Mixture Mixer Concrete Mixture Operator Cobbler Coremaker Driver Driver Motor Vehicle Motor Vehicle Selection Grade Motor Lorry Motor-Lorry Grade II LorryGradeII Diesel Engine Diesel Engine Grade II Mechanical Road Roller I.C. and Cement Mixer etc.

Road Roller Road Roller Driver Grade II Driver (Engine Static Stone Crusher, Tractor/Bull Dozer, Steam Road Roller, Water Pump, Mechanical Assistant, Road Roller, Mechanical, Steam Crane, Tractor with Bull Dozer Mechanical, Transport, Engine Static and Road Roller Boiler Attendant Engine Operator (Stone Crusher Mechanical) Distemper, Electrician, Electrician (Grade II, Class II and Class III) Fitter Fitter (Selection Grade, Grade II and III) class II and III Assistant, Pipe class II, Pipe Line ending Bars for reinforcement Cum-mechanic, Mechanic and Plumber) Gharami (Head) Glazier Hole Drillar for Blasting Joiner Joiner (Cable, Cable Grade II) Lineman (Grade II,III, High Tension/Low Tension) Mason Mason (Selection Grade, Grade II, III and Class B Mistry) Stone (Stone Class II, Brick Work, Stone work) Brick-layer Tile Flooring B.I.M Muccadam (Head) Stone cutting Ordinary Machinist Mechanic Motor Vehicle Selection Grade Motor Lorry Motor-Lorry Grade II Lorry Grade II Diesel Engine Diesel Engine Grade II Mechanical Road Roller I.C. and Cement Mixer etc.

Road Roller Road Roller Driver Grade II Driver (Engine Static Stone Crusher, Tractor/Bull Dozer, Steam Road Engine Operator (Stone Crusher Mechanical) Distemper, Electrician, Electrician (Grade II, Class II and Class III) Fitter Fitter (Selection Grade, Grade II and III) class II and III Assistant, Pipe reinforcement Cum-mechanic, Mechanic and Plumber) Gharami (Head) Glazier Hole Drillar for Blasting Joiner Joiner (Cable, Cable Grade II) Lineman (Grade II,III, High Tension/Low Tension) Mason Mason (Selection Grade, Grade II, III and Class B Mistry) Stone (Stone Class II, Brick Work, Stone work) Brick-layer Tile Flooring B.I.M Muccadam (Head) Stone cutting Ordinary Machinist Mechanic Mechanic (Class II, Air conditioning, Air conditioning Grade II Diesel Grade II Road Roller Grade II Assistant, Radio) Manson (Gharami) Mistry Mistry Grade II, Air conditioning Grade II, P. Way, Survey, Santras Works) Mason Class A Moulder Moulder (Brick, Tile) Painter Painter (Selection Grade, Grade II and III, Class II, Assistant Lotter and Plasterer Plasterer (Mason Grade II) Plumber Plumber (Selection Grade, Class II, Assistant Lotter and Polisher, Plasterer Plasterer (Mason Grade II) Plumber (Selection Grade, Class-II, Assistant Senior, Junior, Mistry Plumbing Mistry Plumber-cum-Fitter Polisher Polisher (Floor) Sirdhar Lathe Man Geologist Trailers Turner Upholsterer Upholsterer (Grade II and III) Painter Spray (Class II) Wood Cutter Wood Cutter Section Grade Wood Cutter Class II Work Sircar Welder Airwineh Haulage Operator Auto-electrician Painter Blacksmith Tailor Compressor Operator Blaster/Shot-firer Driver Head cook Chargeman Carpenter Concrete Mixer Operator Compressor Attendant Air Compressor Attendant Tractor Driver Vehicle Driver Chemist and Assistant/ Chemist Sub- overseer (unqualified) Driller Handhole Driller Drill Mechanic Driver Auto Electrician Wirelesss Operator Asstt. Foreman Foreman Fitter Ferry Driver Issuer Loco Super Foreman Hoist Operator IMCE Driver Driver Loco Driver Loader Operator Linesman Mechanic/ Machinist Mason Mid Wife Tinsmith Supervisory Mechanic Pump Attendant only in Gypsum, Barytes and Rock Phosphates Pump Operator/Driver Mining Mate with competency certificate under Metalliferous Mines\ Regulations, 1961.

Mistry Skilled Mazdoor Turner Senior Mechanic Pipe Fitter Supervisor Drafts Man Wireman Timber Man/Timber Mistry Elect.

Stone Crusher Operator Crusher Operator Moulder Welder Operator Work Mistry Engine Driver Mining Engine Driver Grade -II Engineman Valve man Cutter Winding Engine Driver Grade - II Security Guard (Unarmed) /Head Chowkidar Shovel Operator Limco Loader Operator Surface Supervisor Dozer Operator Compressor Driller Dumper Tractor Operator Boiler Man (with Certificate) Machinery Attendant Air-conditions Mechanic Crèche Attendant only in Magnesite, Manganese and Mica Mines Power Shovel Operator Power and Pump House Operator Miner Grade - I Tractor Operator 80. Tub Repairer 81. Lathe Mistry Stationery Engine Attendant 83. Generator Operator 84. Loading Foreman Diesel Mechanic Ferro Printer cum-chairman White Washing and Colour Washing Man Operator Pneumatic Tools, Operator (Fitter) Boreman Borer Wireman (Grade II and III, Mechanic, Electrical) White Washer White Washer (Selection Grade, Class II) Wireman Welder (Class II, Bridge work) Welder gas Muccatam (with Competency Certificate under Metalliferous Security Guard (without arms)and other categories by whatever Assistant (Farm) Assistant (Cashier) Librarian Telex or Telephone Operator Hindi Translator Telex or Telephone Operator Hindi Translator Accounts Clerk Clerks Computer/Data Entry Operator Telephone Operator, Typist Store Attendant M. C. Clerk Munshi (Matriculate, Non-matriculate) Store Clerk (Matriculate Non-matriculate) Store Keeper Store Keeper Grade I, Grade II, (Matriculate) Time Keeper Time Keeper (Matriculate Non-Matriculate) Book Keeper Work Munshi Work Munshi (Subordinate) Magazine Clerk Teller Clerk Store clerk Tally Clerk Store Issuer Tool Keeper Computer/Date Entry Operator Record Keeper Tracer File Clerk Register Keeper Time Keeper Clerk Munshi Typist and other cateogires by whatever name called which are of clerical nature S.NO HIGHLY SKILLED Artificier Class I Blacksmith Class I Carpenter Class I Machine Hand Class I Mason Class I Mechanic (Senior) Painter (Grade I, Class I, Spray) Plasterer (Mason) Class I Plumber (Head, class I) Mistry Grade I Polisher (with spray Grade I) Road Inspector Grade I Sawyer Class I Stone Cutter Class I Stone Cutter Grade I Stone Chisler Class I Stone Mason Class I Sub-Overseer (Qualified) Tiler Class I Tinsmith Grade I and Class I Upholsterer Grade I Varnisher Class I Welder-Cum-Fitter and Air Conditioning Mechanic Welder (Gas) Class I White Washer Class I Wireman Grade I, Class I Wood Cutter Class I Grinder (Tool) Grade I Operator (Batching Plant Grade I) Leader Grade I Pile Driving Grade I Pump Grade Scrapper Grade I Screening Plant Grade I Pump Grade I Scrapper Grade I Security Guards (with arms) Armature Winder Grade I Blacksmith Grade I and Class I Boilerman Grade I Boilerman Foreman Grade I Brick Layer class I Cable Joiner Grade I Carpenter grade I and Class I Celo Cutter and Decorator Chargeman Class I Checker (Sr) Driver Lorry Grade I Motor Lorry Grade I Motor Vehicle Class I and Diesel Engine Grade I Road Roller Grade I Pump Class Electrician Grade I and Class I/ Grade I Fitter (Grade I, Class I) Pipe Class I (Head) Foreman(Assistant) Line Man Grade I Mason (Skilled Grade I, Class I) Mast Rig Mechanic Class I and Class II Mechanic (Diesel Grade I and Road Roller Grade I Airconditioning Grade I/Class I, Mistry Grade I Mistry (Airconditioning Grade I) Overseer Overseer (Senior and Junior) Dragline Grade I Drill Grade I Dumper Grade I Excavator Grade I Fork Lift Grade I Generator Grade I Rigger Grade I Rigger Grade II Charper/Sletter Grade I Shovel and Dragline Tractor Grade I Tradesman Class I Turner/Miller Grade I Work (Assistant) Grade I Compounder Surveyor Winding Engine Driver Operator (Heavy Earth Moving Shovel and Bulldozer) Head Mistry Staff Nurse with Diploma Drill Operator other than Jack Hammer Electrical Supervisor with Competency Certificate Underground Shift Boss Head Mechanic Qualified and Experienced Welder Machine Tool Mechanic Mechanical/Plant Foreman Mining Supervisor Vocational Training Instructor/Teacher Head Electrician Accountant Steno with 7 years of service Store Incharge Shift Incharge Supervisor Incharge of Watch and Ward Security Guard (Armed) Crane Grade I Diesel Engine Grade I Dozer Grade I Clamp Shell Grade I Compressor Grade I Grader Grade I Tractor Grade I Vibrator Grade I Screening Plant Grade I Shovel Grade I Shovel and Dragline Tyre vulcanser Grade I Security Guard (with Arms)and other cateogires by whatever name called which are of Highly-skilled nature 1.

(2)

(3)

(i)

(ii)

(v)

(2)

(i)

(ii)

(iii)

(iv)

(v)

(vi)

(vii)

(viii)

(ix)

(2)

(3)

5. 6.

(2)

(3)

(4)

(2)

(i)

(ii)

1. 2.

3. 4.

5. 6.

7. 8.

9. 10.

28. (i)

(ii)

(2)

(2)

(3)

(i)

(ii)

(2) ____________________________________ ....................... के शलए आवेदि संखया.........................................................................................20..................का पता.........................................................................

.......................................................................ि, त्र, ज्ञ पता.......................

(क).................... रूपये (ख).................... रूपये (ग).................... रूपये पता .............................................................................................................. अपीलकताु पता...................................................................................................................प्रनतवादी 1.

2. 5. मांगी गई राित ..............................................

1. 2.

3. 3.

...............

कायायलय उपयोग के शलए .......................................................................

िाम.............................................पता..............................................अवधध.............................

1. 2.

3. 4.

5. 6.

7. 8.

9. 10.

11. 12.

1. 2.

3. :

4. वववरण............................................................................................................................................

......................................................................................................................................................

......................................................................................................................................................

......................................................................................................................................................

.............................................................................................................................

5. ................................................................................................................

6. ....................................................................................................................

7. ...............................................................................................................

8. ...........................................................................................................................................................................

...........................................................................................................................................................................

...........................................................................................................................................................................

...........................................................................................................................................................................

1. 1,04,167 1,04,167’’ 2.

6,35,000 2,50,000’ 2,50,000 2,50,000’ (2)

3. 2,20,000 2,20,000 (2)

4. 3,75,000 2,50,000’ 1,50,000 2,20,000 1,25,000 (2)

(4)

5. 1,40,000 1,10,000 1,25,000 (2)

(4)

6. 3,10,000 2,50,000’ 60,000 $ 1,25,000 60,000 (2)

(4)

(6)

7. 1,00,000 35,000 (6)

8. 69,167 69,167 (8)

9. 10,000 1,04,167’’ 94,167 69,167 94,167 (8)

(9)

10. 2,15,000 52,501 (9) *1.

2. 3.

4. 5.

6. 7.

1. 2.

3. 4.

- 5.

6. 7.

(1)

(2)

(3)

1. 2.

3. 4.

5. -------