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[ JU;G", •• Panaji, 21 st,March;1991 (Phalguna 30;'1912) O ···.·:·F····· F·I·€·····,'I' "'A." ······'·····l··. "." ., ,-,', , - ,.\. . ,,-: '."_' ,. . ..... .•... '. :", ..... ','. . , " . . '; '.: GOVERNMENT OF GOA'i> Law (legal and legislative Affairs" Department , '. . 4 0""" 1.:, ... ':"' I . NotifiCation·. . ' 10-3-88/LA(Part) . . The. Employees' " Provident i Funds and MiScella- neous Provisions (Ame:h<lment) Act, 0088 (Central Act 33·of 1988) which was passed by Parliariient and assented to by tlhe President of India 'and published in the Gazette of. India, Extraordinary, Pari II, Section 1, dated 7.;6-1988 is hereby repub- lished for general inforniation: of the public." ' , P. V.Katlnekar) Under Secretary (Drafting) Panaji,9th December, 1988. The Employees Provident FundG and Miscellaneous . Provisions . (Amendment) Act 1988 AN ACT further to amend the Provident Funds and Miscellaneous Provisions Act) 1952 and.the In-, dian Penal Code. . Be it. enacted by Parliament in the Thirty ninth Year Rep11-blic afIndia as follows:-" , 1. Short title: and This Act may be called the Employees' Provident Funds and Miscellaneous Provisions .(Ameitrunent) Act, 1988. (2) It shall iCome intoiorceon suchdateas .. the Central Government may,by notlfication in the Offi- cial .' Gazette, . appoint and, different dates may' be appOinted for different provisions of this Act. 2: Amendment of sectiOn 1,- In section .' . 1 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (here- 19 of 1952. to as the principal . Act) , thefo.Uowlngsub-sec-· tion .. substituted, nam.ely anything . ,in sub-section: (3). of, this section . ov -sub-sectioll'( 1) of sectiOn J6;\YJiere: to the Oentral Provi;. d:entJry:md.Commi$ioner,whether on ,anapplica- t : 1 ! . SERIES I No. 51 . tim! made to hill in this behalf or otherwise, that the employer and themajonty of employees in re-' lation to any establishment have agreed that the provisions of this Act should be made applicable t(} ,the establishment, he may, by notification in the Official Gazette, apply the provisions of this Act to that establishment on and . from the, date of such agreeI!1ent or from' any subsequent date specified in such '.: ,,3. Amendment of section 2 . .,- In section 2 of the. priIllCipal Act,-. . (a) after clause, (a:), the following clause shall be 'inserted, namely:.,.--,- '. ,.. , , (aa) "authorised Officer" means the. Central Provident Fund Commissioner, Addional Central provident Fund QorDmisione.r; Deputy ,Provident Fund eommissioner, Regional Provident· Fund Commissioner or such other officer as may be authorised by the Central Government, by ficationinthe Official Gazette;'; . (b)'in clause (b) ,inthe for the , words "on leave witil, wages", the words "on leave or on. holid;:l.ys :with wages in either case" shall be substituted; . ,'(c)in' clause, (f), for the words "and includes any person employed by or through a contractor -in. or incoonection with the WO'l"k of the establish- . ment" , the following shall be substituted,na- mely:- ' "and inc;ludes any person- (i) employed. by' a COritractb'r:.in or in. connection with the work .of the establish- ment; (ii) engaged as an apprentic8;not being apprentice . engagejl under . the' Apprentices Act, 1961, or under . 52 of 1961. the standing orders of the establish- ,i' $ (d) after clauSe (k), the following clauses shaH be inserted,namelY.:- " (ka) "prescribed" means prescribed by made under' this Alet; . . (kb ) "Recovery Officer" means any officer of the. Central Government, State 'GOvernment or . the Board of TrusteeS constituted untrersection "5A, W1h<? maybe authorised by the CeIltral Go.- 'verllment;by notifica;tioo in the Official to. ex:ercise thep?wers of a Recovery Officer ,

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Page 1: No. O F·I·€·····,'I'goaprintingpress.gov.in/downloads/9091/9091-51-SI-OG.pdfEERIES I· No. 51 ditiotral Central ProVident Fund Cori:imissioner or a Financial Adviser and Chief

[ JU;G", •• ''''1~ ~,l. Panaji, 21 st,March;1991 (Phalguna 30;'1912)

O···.·:·F····· F·I·€·····,'I' "'A." ······'·····l··. "." ., ,-,', , - ,.\. . ,,-: '."_'

,. . .....;» .•... '. :", ..... ~ ','. . , " . . ,'~ ~ '; '.:

GOVERNMENT OF GOA'i>

Law (legal and legislative Affairs" Department , '. . 4 0""" :~ 1.:, ... ':"' I

. NotifiCation·. . '

10-3-88/LA(Part)

. . The. Employees' " Provident i Funds and MiScella­

neous Provisions (Ame:h<lment) Act, 0088 (Central Act 33·of 1988) which was passed by Parliariient and assented to by tlhe President of India on~6-1988 'and published in the Gazette of. India, Extraordinary, Pari II, Section 1, dated 7.;6-1988 is hereby repub­lished for general inforniation: of the public." '

, P. V.Katlnekar) Under Secretary (Drafting)

Panaji,9th December, 1988.

The Employees Provident FundG and Miscellaneous . Provisions . (Amendment) Act 1988

AN ACT

further to amend the Employee~ Provident Funds and Miscellaneous Provisions Act) 1952 and.the In-, dian Penal Code. .

Be it. enacted by Parliament in the Thirty ninth Year ~fthe Rep11-blic afIndia as follows:-" ,

1. Short title: and com~hcernerot:.-(l)· This Act may be called the Employees' Provident Funds and Miscellaneous Provisions .(Ameitrunent) Act, 1988.

(2) It shall iCome intoiorceon suchdateas .. the Central Government may,by notlfication in the Offi­cial .' Gazette, . appoint and, different dates may' be appOinted for different provisions of this Act.

2: Amendment of sectiOn 1,-In section .' . 1 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (here- 19 of 1952. inafterl'~erred to as the principal . Act) , forSlib-'~eCtion (~), thefo.Uowlngsub-sec-· tion Sh:alll>~ .. substituted, nam.ely :~

"(4;~~o1:withs~a~din.g anything oon~ed . ,in sub-section: (3). of, this section . ov -sub-sectioll'( 1) of sectiOn J6;\YJiere: ~t'appears to the Oentral Provi;. d:entJry:md.Commi$ioner,whether on ,anapplica-

t : 1 !

. SERIES I No. 51 .

tim! made to hill in this behalf or otherwise, that the employer and themajonty of employees in re-' lation to any establishment have agreed that the provisions of this Act should be made applicable t(}

,the establishment, he may, by notification in the Official Gazette, apply the provisions of this Act to that establishment on and . from the, date of such agreeI!1ent or from' any subsequent date specified in such agreement."~

'.: ,,3. Amendment of section 2 . .,- In section 2 of the.

priIllCipal Act,-. .

(a) after clause, (a:), the following clause shall be 'inserted, namely:.,.--,- '. ,..

, , (aa) "authorised Officer" means the. Central Provident Fund Commissioner, Addional Central provident Fund QorDmisione.r; Deputy ,Provident Fund eommissioner, Regional Provident· Fund Commissioner or such other officer as may be authorised by the Central Government, by noti~ ficationinthe Official Gazette;'; .

(b)'in clause (b) ,inthe openingporti~l1, for the , words "on leave witil, wages", the words "on leave or on. holid;:l.ys :with wages in either case" shall be substituted; .

,'(c)in' clause, (f), for the words "and includes any person employed by or through a contractor

-in. or incoonection with the WO'l"k of the establish­. ment" , the following shall be substituted,na-

mely:- '

"and inc;ludes any person-

(i) employed. by' o~througih a COritractb'r:.in or in. connection with the work .of the establish­ment;

(ii) engaged as an apprentic8;not being ~n' apprentice . engagejl under

. the' Apprentices Act, 1961, or under . 52 of 1961. the standing orders of the establish-m~t;"; ,i' $

(d) after clauSe (k), the following clauses shaH be inserted,namelY.:-

" (ka) "prescribed" means prescribed by ~les made under' this Alet; .

. (kb ) "Recovery Officer" means any officer of the. Central Government, State 'GOvernment or . the Board of TrusteeS constituted untrersection

"5A, W1h<? maybe authorised by the CeIltral Go.­'verllment;by notifica;tioo in the Official G~ette, to. ex:ercise thep?wers of a Recovery Officer undeI'·this.Act;'~' ,

Page 2: No. O F·I·€·····,'I'goaprintingpress.gov.in/downloads/9091/9091-51-SI-OG.pdfEERIES I· No. 51 ditiotral Central ProVident Fund Cori:imissioner or a Financial Adviser and Chief

668 OFFICIAL GAZETTE - GOVT. OF GQA

SERIES IN o. 51

. (e) after Glause (l), the following clause shall ' ...... 5. Insertion of neW section §AA,:. ~ Aiwrsection '5~.of fue principal Act, the follow:i~g' sectiOn., shall

.hemserte9" ,:p.am~Iy::-" be inserted, namely:- .: . . ,

"{nt} "Tribunal"tileans the Employees' Pro':, vident " Funds' Appellate . TrlbliP,al 'constituted'· under section7D.'.

4. Amendment o/section 5A. -In section5A of the principal Act, - -

(a) . in sub-section (1),-:c (i) in the opening p'oitioIl,'for thewot'd "per~'

so:ns" ,. the words "persons as members" shall be substituted; ,

(ii) .. inclause (a).,fortheWOTds"~ Chairman", the wOrdS "a 'Chairman and a, Vice.,Chairman'" Shall. ~substituted; J. .' " . , . - ,

,(i'iiLaft~r clause,.(a), the ;following .clalise . s,hall.~e~I'ted,~mely:~" -, ,

"( aa) ,theC~nt~aJ' ~ovidentFund Commi&-; , sioner, ex offiCiO'''':' ...

; (iv) in ciauses (i) and (c),f()rt1u~:wot4S "six persons", the words "ten,persoIis" sliallbe subs­tituted;

(b) after sub-section (4), the f~llowing ,aub­,-sections shall be, inserted, namely:--;'" . . '., . . ..

"(5) 'The Ceritrl:l,lBoard s,hallmaintain proper accounts of, its income ande:lrpenditure in such form 'and 'in' such maiuieras ilieCeir:ltral. Go­

, verimientmay, after,conSultation with theComp­troller -and,Auditor':Gen~ral of India",speiCify in : tiU:l Scheme.' . . ' .

(6)The accounts of the Central Board shall be ,audited'.,amittaJly' by theCOfnPtroller: and Au": ' ditor-Generalof Indiaandanyexpenditur'e ,in~ cUITed byhiminconneCtioIi. with such audit shall

", be'payable by .the CentrarBo~d .to theComp­troller arid Auditor-General Of' 'India.

"5AA. 'Exec'U(tive OiJfmmittee. ': (:1) The,q~ntrit1 ' .'Government:may, . byriotifieatiOtli:Q. the~Official Gazette, . c~)listitute, with- eff~t frqm .suich·date as

. may be specified therein, an ,Executive COmmittee: to assist the Central Board in theperlormance of .'

, its' functions.

'('2l:~h~ Ekecutive\' COnunittee shall con~istof the following persons as members, naniely :-

, '(a) a Cha~anappointed'by the <JentraiGO- , . . vernmentfroID, amqngE\t .th:e members of the " Central Board ;::. ' .,;,.;.; ' .. ':', : '.' .

(0), tw,opersorls appointed by th~: QentJ::al 00-ver:nmenf from amongst ,the . persons referred

. to in clause (b) of sub;;.sectwn (1) of section 5A; r • • . • . & . . I .

(0) three personiappointed by the Central Government fro~ /amongst fue persons referred to in clause (c) of sub-section (1).of section5A;

,'(¢) tJ;ir~ perso11$:I'epresenti~g the employers ~lwte~ by tneCentr.l.l13oordfI'OIll.3ll!ongstthe .

,pe~refeWd tpin clause Cd) q;t, sub.:scction . , " (1) ofs~ctioji pJ\;

,'(~) .'three,perSons representing the emploY~$" ·elected.by the .Central, Bd·ard from:amoogst .the· persons referred to in clause (e) orsub-$ectio:n (1) of section QA; . .

~ ': ' :' ". • "',,, > '

(I) the Central Provident FuridCOmmissioner, '. ex' offiCio. .

.'

(3) The terms and cqnditions subject to which' a member of the Central Board maYl:>e appointed or' elec1;ed "to 'the Executive C&mmi:ttee and ~ the time,place .' and .pr'Ocedure of' the. meetings' of' tlhe ExeeutiveCommittee $aUbe such as may be pro­vided for in the Schemel':

,(7)' The ,Comptroller and Auditor-Gener~l of India and anypersoo aPP?inted by him'in con,.. '6. Amendment 'oj Section 5D. ~In Section 5D of nection.with the auditof-theaecountsof theCen- .' the principal Act,i-:- " ,. tr8.lBoardshallhBlv~thesameTightsandprivi-'·' " , le~and authority iI1 connection withs,ucll,aJldit " ,( ti)' 'in s~b':section (2), for thewo:t<:1s'Has m,any as the Comptroller and Auditor-General. has, in Deputy Provident Fund Comm,issioners; 'Regional ' connection with the;'audit of·, Government ae- Proviqent $und Cotnmissioners.and other officers' . count§! and, inpar.ticuJ,ar, ,shallh~ve the right to whose :riia:xlmrtm . monthly saiary! l~':'ri1t:le~$ than (l~and th~ p:r:od,u,ctiori of pook's, accounts,oon- five'hundredrtipees as it may consider necessary", 'neeted vouchers,' documEm~ a:p..d papers and ins,. the ,words "a FinanciaJ. Adviser and Chief Pect any of the Offices'of the Central Board;' Accounts 'Officer"shall be' s'ilbstittited;.

'( 8) ,The acco~ts ,of the, Central ~d ,as cer- . tified by theConiptro~ler and A-q.dim:r~~~r~l of India o.ra.'1Y 9ther person appoiil.ted py him in

. this behalf. together with the audit r~port there­on shall be forwarded to the Central Board which

, shall forWard the saIDe tb the Central GOvern­menta1ong~with its cominentson the report of, tlhe Co7nptroller and. Auditor-General. "',

;:'; ,".1

(b) in sub.,.section( 3) ,after the' wordS 'I'~ay , ,appoint", the 'Y0Tds,'fsubject to the maximum ~le of pay:; as may,b~,specifioo in theScheme, .. ,~

" 'many' ;Aa~tional'Cen,traJ Pro¥ident FUn<;l~ni;; " missio~ers, DeputYProvident,Fund 'Cormmis~ioners,

: Regioliill·Provident,:Fund COmniissidn,ers, Assistant Provi~ent"r~i,l.Co~i¢on~s, 'and'! shaJ,1 ',be inserted;" ":, ' :. ': . " . , .. ' .

, ' . (9) •. It shall. be. th~'duty of tll:e Central· Boar<l" ' to.J)ubmit also·,toth-e' Central,Q9ve:r:n:inent an '~arii:iu,at re~,of titi;! WQrlr'aJ;ld activities and the

, eentralGoyernil\ent, sl;1aUcause a copy of the' '¥:1llu9J,;repOrt,tiJ:l~:audited, accounts together ' ,Wth the-report ;~'theComptroller and Auditor­~neral·of Indiaand,:theeortl1nen1lH1f.the,Cen­tra.lBOard thereon: to' k lrudbefOtl"eeach House

, (c):in SUh-'secODri (.~},'~, , ~ ';"''', :\. ", ' .' () ,:,.',.:' ... " ::'. : "';> ,. , . .',.. ." ;'(

(i) for the worqs. "i;he post .. 01: :theCentr~ Provident Fu:p.d,. C9mmissioo~ or' Dep-q.tyPro­vident Fund Coinm~oner or Regional Provi­denfFund C0liri:miSSianer':octo iIDY'oi:her post

of Parliament.". ' . . ' .' "

. under 'the '~entral ,Board carrying : a'maximUm ' ,mootfhly,,:gata.ry';Of~ not.'less ,thaI'i'ffivehuD:dred

, ": rupees~~, theworos and letters "the post cifthe Central Provident Fund Commissioner or an Ad~

~"

Page 3: No. O F·I·€·····,'I'goaprintingpress.gov.in/downloads/9091/9091-51-SI-OG.pdfEERIES I· No. 51 ditiotral Central ProVident Fund Cori:imissioner or a Financial Adviser and Chief

EERIES I· No. 51

ditiotral Central ProVident Fund Cori:imissioner or a Financial Adviser and Chief Accounts Offi­cer or any other post under the Central Board earrying a scale of pay equivalent to the scale of pay of any Group' 'A' or Group'B'. post under the Central Government" shall. be substitu~d;

. . (ii) in the proviso in clause (b), in sub-clause . {ii), for the words and figures "Class I or Class "II post",the words and letters "Grol1p 'A' or

Group 'B' post" shall be substituted;'

(d) in sub-section (6), for the words,"Deputy Provident Fund Commissi()ner and Regional Pro~ vident Furid Commissioner", the words "and the Financial Ad:Viser and Ohief Accounts Officer" shall be substituted;, . '."

, (e) for sub-section (7),thefollowing sup-sec-tion ,shall be. substituted, riamely :- '

, "(7) (a) The method of recruitment, salary and allowances, discipline and other conditions of service of the Additional Central provident Fund ,Commissioner, Deputy Provident Fund

"Commissioner, Regional Provident Fund Com­missioner, Assistant Provident Fund Commis­sioner and other' officers and employees of the Central BOard shall, be $neh as, may be ,specified ' by the Central Board in accordance with· the rules and ,orders applicable to the officers and

, employees .of the' Central Government drawing correspondmg scales of pay : ','

Provided that where the Central BOard is 'of the' opinion that it is' necessary, to, mike a' depar­ture from the said rules or. 'orders 'in,' respect of

, -any of the matters aforesaid, it ,shall obtain the' prior approval of .the Central qovernlnoot:

(b) In determining the corresponding s~ales orpayof officers and emploYees linder clause, {it)" the CentralBbaXd shall have regard to tlie " e4ucational qualifications, method of recruit-

'ment, duties and' responsibilities of such officets and employees under the Central Government and in case of. any . doubt , ·the Central Board shall

c refer the matter to the Central Government whose decision thereon shall be finaL". '"

7 .. Insertion of ne1.vsection 5DD:-' , After. section 5D.' of, the <principal Act, the fqllowing' section shall he inserted, namely :----" ' ' '

"5DD. Acts and" prcceei/;ings of ,the Central Board or its' Exeo-utiveCom,mitteeor the ,state Board not to be invalidated on certain grounds •. ~ , No act done or .p'roceedingtak-en' by the ,Central Board or the. Executive Committee constituted under' section' 5AA or the state Board 'shall be questioned (;m.:,the ground merely of theext,stence of any vacancy .in, or any defect in the constitution of;1:h,!:) Centrall3oard,or'1fue Executive Committee' or the StateJ3()a~;,~the~ may he.". ' '

, .. , 'j. ,,' . -...

,8. Amettdmimt4fsoo.tw,1t 5E.-.fusectiou 5E of the principal A'C:t~ ,for the words "'l'4eCentral Board may, with the plioi' appn:)va!' of the Central Govern­moot and a State:Boardmay, with the Pri<J(r approval of 'the.. State ,Go'Verment ,concerned" delegate . to its Chairman or to any of itl; Officers" ,the words "TIle Cern.tr~l Board maydelegatew tlhe,'Ex~utive Committee or to the· Chail'iriin of the'B01ir.(l or to

1 j

6()i}

21ST MARcH~ 1991

any of its'officeri and a State Board maYdelegate to its Chairman or to any of itS officers" shall besubs~ tituted. '

9. Amendment: ofseotio~ 6.-':"1n section Softhe principalAct,-:, '

(a) intheopelling paragraph, ~ (i) for the words "six and a "quarter per

cent.", the words "eight and on~thi:rd per cent.'l shall besub~tituted;, '

(ii) for .the words and. brackets "if any em-ployeeso d~ires and if the. Scheme makes pro­vision' therefor, be an amount not exceeding eight and one-third per cent. 9fhis basic wages, . dearness allowarrce and re1:Jtining··s..lIowance (if any)"; the words and brackets "if . any employee so desires, be an amountexce¢dmg eight and one-third per cent., of' his basic wages, . dearness allowance and,retaining allowance .(if any), sub­ject to the condition. that the employer shall not

" be under an. obUgation· to pay any contribution' over and above ,his .contribution payable ·under. this section"shall be substituted;· . ,

, , ,

(b) for the 'firSt proviso, the following prOviso .' 'shall be substituted,namely :- " '.

,. .

'Provided that in its application toany.esta- , blishm,ent or class of. establishments which the Central .Governnlern.t, after making such inquiry as it deems fit, may, by notification in the,Offi­cial Gazette sp'ecify, this section shall be subject to the modification that for the ,words "eight and qne-third percent.", at both the places where they occur, the words "ten per cent." shall be substituted:' .

10. {1mendmentoj Section7A. - Inse~tion 7A of theprinclpalAct,- .. '

(a) for sub-section (1), the following sub-sec­t~on shall be substitute~, namely:-

, "(1) The Central Provident Fund Coinmissio~' ner, an.y Additional Central Provident :F'Und Commissioner, any Deputy Provident Fund Com­missioner, any Regional Provident Fund.·Com,. missioner or any AssistantProviderit Fund Com­missioner may, by o:rder,-, , , (a) in a case where a dispute a:,risesregard·

ingtbe applicability of this.Act to an esta:­bllshment, decide such dispute ; and "(b) determine the amount due. from-any employerullder' any provision of this ACt, the Scheme or tJhe Family Pension 8ehemeor:tlre Insurance Sr>Jleme, as the casem~ybe, "

,and for any of the aforesaid purpOses may con­duct such inquiry as he may deem necessary.";

(b) in sub-section (3),-

(i) the wordS "determining tP.e amount due from any -employer" shall be,omitted; ,

".(ii) for the words '~the employer", the words "the employer ,concerned" shall be substituted;

, (o)ifter sub':section (3), the follOWing sti.p-~- , tion shall be inserted, namely :-:: .

,/ (3A) Where th,:eemployer; ~mp16yee or any other person 'required to attend' the, inquirv

Page 4: No. O F·I·€·····,'I'goaprintingpress.gov.in/downloads/9091/9091-51-SI-OG.pdfEERIES I· No. 51 ditiotral Central ProVident Fund Cori:imissioner or a Financial Adviser and Chief

" ~7Q OFFICIAL GAZETTE:"'-OOVT.'OF GOA' S:Eff.J?,I:m,{) 1. NQ.M-

un,der sub-section (1) ~aHs to attend such inquiry · without ·assignmga.ny valid' ·reasono.r ,f~lsto produqe any document or ,to file any report.or return when called upon to do so, the officer conducting the inquiry may decide the applica- . hility of the Act or determine the amount due from any -employer, as the case may be, -on the basis of the evidence adduced during such in­quiry and other d(X!uments'available on record.";

, . {d)fIJr sub-sectio~' (4), tihe following sub-sec­tions shall be substituted, namely !- -' .

. '''(.}:) Where an order und~r sJ1b-sectloIl (1) is .. passed against an employer .ei;partej. he may,

Within three months from the 'date 6fcommu­picatioo. ofsl1cho-roer, apply to the officer for ~tting .aside such order and if he satisfies the

· officer that the' show cause' notice was not duly servedo:r·thath~ was. prevented 'by anysuffi­

.. cienteausefrom appearing when the roquiry was .. 'held,-the Dfficer shBllmake an order setting

aside his earlier order and shall appoint a date for,p'roc,eedingWith the inquiry,: .

Provided that no such order shall be set aside merely on the ground that there has been an irregUlarity' in the service of the show cause no,. tice if the officer is satisfied that the' employer had'notice of the dateofhearing~dhad suffi­cienttimeto appear"before the officer.

.EXpldmati6n .. ·~ Where an app~al has been pre.; ferred tinder· this Act against an Drder, passed .exparte and such appeal hasbeeridisposed of otherWis~ than on. the ground that the appellant

'. has withdrawn. the appeal, no application shall lie under this sub-section" for settirg aside' the ex parte Drder.

(5) No or&rpassed und~f. \hi~ secti0l1 shall be set aside on any application under sub~section (4) unless notice thereorfhas beensel'V!ed.on the opposite party:". ~

11. lnsertwm of. mew section:s 7Bto 7Q. -After section-7A of the principal Act,thefollo:wing sections shall be inserted, namely:-

"7B.Review of order.sprl,ssed 'dinder section/A.' -(1) Anyperson aggrieved by an order made un­der sub-section (1) of'section 7A,but from which no appeal has been preferred under this Act, and . who, from the discovery of new and important mat­ter; or evidence Which,after the exercise of due

. dilig€lrwe was nDt within his' 1plowledge or . could not be produced by him at the time wlhen the . order was made, or. on account of some mistake Dr e:r:rorapparent on the face of the record or for any other suffilcient,reason, desires to obtain a review of such order mayappllyfor a review' of that Qrder to the. officer Who passed the Drder :

· PrOVided that' such officer may aloo on his own motion review his nrder <ilf he is satisfied that it is necessary so. to d9 ouany sucth ground. .

(2) '. Every application for. r'eview under sUb-sec-' tion (1) shall be filed in such fOIm and manner .and within such, time as m~y be specified in the Scheme. . .

(3) Where it appears to the officer receiving an application for revie-wthat there'is no sufficient

21ST ,MAROH, 1991

grOund for a ~iewi he shall rejoot the application.

· (4) WheretilieofficerUiofOpil1iOl1that the ap,. plication for review should be granted, he shall grant the sam~: '

Provided that,-

(a) no such application slUill.·be.granted, wi­thout previous nDtice to.' all. the parties before him to enable them to appear and be heard in support oftheo.rder in respect 01' Wihich' a re­view is applied for, and .

(b) ri~ such applicatIon sh;aU be granted on .. the grouiid. of discovery of new mattleI' Qr~i­

dencewhiJCh the applicant alleg~ W'~not Within' his khowledge or could not be produced by him when the Drder was made, withDutproof of such · allegation. . .

(5) No appeal shall lie against the order of tihe officer·rejectlng.an application for review, but an appeal under this A~tshall. lie against an order passed un.(!.er' revieW 'as if the order " passed under review were the original order passed by him under sectiDn 7A.' ,

7C. DeterminaticYn oj e8capedamoumt. - Where an order determining the amount due from an cem-

· pl~er under section 7 A Dr section 7B lias been passed and if theoffieer· who passed the order -

(a) has reason· to believe that'. by reason of · the o:rhlssion or failure on. the part of the emplo­yer to make any document Dr report available,

· or to dil3iClose, fully and truly, all ma:terial facts . . necessary· for determining the correct "amDunt

due. fIbm theempl~er, anyamDuntso due from such e:rnployerfor any, period has esCaped his nDtice; . - .

(b) has, in consequeilceofinformation in his . possession, reason' to believe that any . amOUnt to be determined undersection·7A or section 7B has~ped from his determination for any pe­riod· notwithstanding that there has been no

. a:mission or failure as mentioned' in clause (a) on the part . of the employer, '.

he may, within a period of five years from the date · of communication of the order passed u.nder sec­

tion 7 A Dr section 7B, re-Dpen the case and pas$ appropdate orders re-determining the amount due from the employer in aC!cordance with the provi-sions of this Act : . .

ProVided that no order re-determimng the amount'due from the employer shall be passed un­der .this section unless the erp.ployer is given a rea­sonable opP()irtunity ofrepr~enting his case. '

7D. Employees> Providernt Funds Appellate Tri­bunal. - (1) The Central Government may, by no­tification in the Officiru Gazette, constitute·one or

. more APpeUate'I.'ribunal~ to be known as the ,Em,. . plDyees' . Provident F\tJ}ds A,ppellate· Tribunal to

exerCise. the RQwersand discharge the functions conferred on such Tribtinal by thi!3 Act arid every such. Tribunal shall. have jurisdictiQIl in respect. of establishments situated in such area 'as may be specified ihthe notifieatiooconstituting theTri-bunwl. .

, '

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""':(2}A,TrlbUliar:shah consist of onepersoll:o:ply , to be appointed by'the CentralGovernIIie~t. '

~:":' (3) . Apefsori sh~linot b~' qualified forappo1nt­'ment as the Presiding Officer of a Trihlina1 (here­

inafter referred to as the Presiding Officer), .unless ';he is, Q1r hal:! been, or is qualified to be, a Judge 'Of a High Court. .'

, 7E. Term of offide. - The Presiding Officer of ~,. ;aTribunal shall hold office fora term of five years . from the date on which he enters upoo his office or until he attains the age of sixty-two years, whichever is earlier. .

7F. Resignation. -The Presiding Officer may, " by nqtice in writing under his hand addressed to the Central Government, resign his office: .'

Provided that the Presiding Officer' shall, unless '~he is permitted by the Central Government tofelin':' ,::'quish his :officesoouer ,continueto hold'office until

,the expiry of three months fro:m"the date ,of receipt of such notice or until a person duly appointed as his successor enters upon his office or until the

,: ~piry of his term of office, whichever is the ":earUest.

7G. Salary and a'lWwances and other terms and .~-:O(J'i'I..ditiorlS of service of' Presiding Officer. ~

The salary and allowances payable to, and .. ' theotheT terms and conditions 6f service fin­" duiling pension, gratuity arid other retirement be­nefits) of, the Presiding Officer shall be, such ,as maybe prescribed :,

.' . -

:' ')'PI"Qvided 'that neither the saiary and allowances nor the other terms and' Conditions of serVice of

,:the Presiding Officer shall ,be varied to his dis ad­',vantage after his appointm~nt ..

7H. Staff of Tribunal. -(1) The Central G0-vernment shall determine the nature and categories

, of tne officers and other employees required to .. ~. ,assist a TTibunal in' the discharge of its functions ' "?lld pTOvide the Tribunal with such ofncers' and

other employees as it may think fit. ' ,

(2), The officers and other emplb'ees of a Tri­bunalshaU dischaTge their functions under the ge­neral superintendence of the Presiding Officer.

. " '. (3) The . salaries and allowances and other con­,ditions of service of the officers ,and other emplo­yees of a Tribunal shall be such as may be pres-cribed. '

'lI-n. Appeals to' Tribunal. - (1) Any person ag­'grieved by a notification issued by the' Central GO­verIlmEmt, or an order passed by the Central' Go­vernment or any.authority,'under the proviso to, sub-,section (3), or sub-section (1:), of section 1,~ ·orsection 3, orsub:':'sectwn (1) of section 7A,

,or section 7B [except an' ordeT rejecting an . ~,application for' review referred to in: sub~section (5hth,ei:eof], or section 7C, or section 14B,

" '1:p.~Y:i;>I:efer aD. appeal tc:> a Tribunal against such notification or ,otrder. .

/ "."..(2))!N'eryapPE(al under sub-section (1)· shallbe , ,'fi!~,hi:s.ucli;fo~ " arid manner; withfu. such lime ,' •• ~ .a,q(tbe-a.cco-m:pan~edbysuclifees, as may be pres-,,'.,~~ribOO.,;;:" "", , ", -'.

' .. ...,: ".'~:'

" -\ -"-,.~

611 21ST ltlA,ROi1~ ·19f!1.

"~ .• i 7J .. · prbcedukeo{TriQunq,lfj. __ '(1) .~rrt~buna1 'shall have power tt)regulate lts OWn. Procedw~ in

, -'. an ma:tt~rsarising out of the:exercise of itS p'o'Wers . oiof the discharge of 'its functions including,the places at which the Tribunal shall have. its sittings.

• • '1 -. '. ~ ," ,-. .. '- ~

(2) A Tribunal shall, for the purpose of. discharging jts functions, have all.<,;:-; :.

. 'the powers which are vested in the offi-,cers referred to in section 7A and any

. " .. proceeding before the Tribunal shall be deemed to be a judicial pToceeding with~ in the meaning of sections 193 and 228, and fiQr the. purpose of section 196,of

'the llidianPenal Code and the Tribunal , '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. .

45 of 1860.

2. of 1914.

,. 7K. Righf:o/appfiUant to take assi8tilmce'otlegal practitioner and of Governm~nt,. eto.,tool/rpoint presenting officers. ---,- (1) A person' pTeferring an

. appeal to a Tribunal under this' .Act may either <'appear in'person or take the 'assistahceof,alegal

practitiooerof his choice to present his case before 1ihe ,Tribunal. .

(2) The Central Gov~rnment or .a State Govern­mentor any other authority under .this;Actmay authorise one or more legalpractitio-ners .or any of its officeTs to act as presenting o.fficers an_d every person SO authorised may pTesent the case withresp'ect to any appeal before a Trl.-bun~:

7L. Order8 of Tribunal. - (1) A Tribunalniay,. after giving the parties to the appeal an opportu-

. nity of being heard, pass such ordeTs thereon as it, thinks fit, confirming, modifyingoT annulling the .order appealed against or may refer the case back to the authority which passed such oTder with such directions as the Tribunal may think fit,for a fresh adjudication or order, as the case may be., after ta~ingadditional evidence; if necessary~ .

(2) A Tribunal may, at any time within -~ive years from the date IOf its order, with a view tQ . ratifying any mistake apparent from the record. amend any order passed by it under sub,.section (1) and shall make such amendment in the order if the mistake is brought to its notice by thepartiea to the appeal :

Provided that an amendment which has . the ef ... feet of enha:ricing the amount due from,or other­wise increasing the liability of; the employer shaJI

.. notbe made under this sub-section; unless theTri:" bll1lal has given notice to him of its intention' to do so and has allowed him a reasonable opp'ortu­nitycif being heard

(3) A Tribunal shall send a copy of every order pa.ss.ed under this section to the parties to the appeal.' .

.(-i) Any orderniade by a Tribunal finally ~s..; . plOsing of an. appeal shall not -be questioned in· any court of law. . .', ,'" .

1M- FiZUflg up of vacancies. -If, for anyte~­son, a vacancy' occurs in the office of .. the ,Pre­

. ;siding Officer, the Central Government ~hall ap-

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~72 -~ERI1f$ I NQ.5f

, pointaq.other· person. In I1ccordance with' the pro--" visi<>tl:s"of this.' Act," to' fill th"e •. vacancy aiid the . . pr~edingsmay be continued before a . Tribunal -" :.' from. the stage' at which tlhe vacancy is filled.

7N. Finality of orders constituting. a Trwunal. - No order of the Central Government appoint­ing any person as the Presiding. Officer shallb:e~ , called in· question in .any manner, and no' act' or proceeding before .aTribunal shall,be cal}edin

. question· jnany. ,manner on the ground merely of any defect in the constitution ofsUlCh Tribunal.

>

70. Deposit of amount due~ on fiXing appeal.­,':. Nri".:allpeal . by the employer shall be entertained.

by a Tribunal unless he has depooited 'With it . seventy-:fiv'e per cent. !Of the amount due from him

> as ''determined ~y an ,officer referred to in section 7A: . ...... .. .

Provided thitt the Tribunal may, for reasons to be 'r,ecorded in writing, waive or reduce the azoount. to be deposited under this section.· .

7}). Transfer ojceri.ain applications to Tribunals. , -:-AJlapplicationswb,ich are pending before the , Centrru Governmell:t under section ~9A before its

repeal, .shall· stand transferred ·tOa Tribunal 'exer-cising jurisdiction i~jespect ofestablishnientsin

'" }'ebitionto which sUcha1?pli~tions had been made "'~asif such applications were appeals preferred to

. the Tribl1hal. '.. .".,

. 7Q. Interest payable by tkeEmplaye1'. - The Employer· shall· be liable:to pay siniple' interest at the rate oftwelvepeI'fcent~perannumor at.such' hig:p:er rate as may be specified in the Seheina on any amount due from:hfmurider this Act from ,the

,date on which the amount has become· so due till . the date of its actual·payment:

Provided that higher rate'of interest specified in the Schemeshallhotexceedthe.1ending . rate Qf interest char~ea by any s:Cheduledbank.". . .

12. Amendment of section 8. - :In section' 8 of the principal Act, for'the words "by the Central Provi­dent'Fund COmlnissioneror. such other 'Officer as may beauthoriset1 byhim,by notification in the Offi­cial Gazette, in this behalf, in the same manner as ' an al'rear of land reven~e", th~.words,figuresand

. letters "in the manner specified in sections SB to SG" shall be substituted.

'. i13. '4mendmentO,f sectiOn 8:A.~ In section SA of lq.e principal Act, ili·sub;·sect~on (1). the·.words "on the basis of such contrib1,ltion" shall be omitted.

14. InSertion of new seo~iOns 8Bto 8a. -After section SA of the principal Act,. the foUo~g sections' shall be inserted" namely ::-

-

-~ ... ------'-- -_. ----~--­---" --.. -~.------

21ST MAROIi~ 1991 \ .. ' . ~ . '. "-, .- -~"

. the employer by oueor moreoLtihe Inodes men-tionedbelow: - . ,. .'. .., . .

..-

'. (a) attachment and sale of the .lllIt)vableor iInnio'Vable, property of the establishment. 01\8.& the :Case maybe; the employer; : -

(b) arrest of th~employer and hisdetentlon in prison; .

. (c) appointing a receiver for the manage.; ment of the mov.able or immovable properties of .theestablishmElnt, Qr, as the case may be. t~e employer: '.

Provided, that the attachment and sale cfany property under this section shall first be ~fected . against' the pnoperties of theestabl!shment· and where such attachment and sale is insufficient for recoverin~the whole of the amount of arrears spe­cified. in the certificate, the Recovery Officer !nay­take such proceedings against the property 'Of the employer. for recovery of the whole or' any part of such arrears.

(2) The.atithorised,officer may issue a certifi­cate under SUb-section (1), notwithl:}tanding tllat proceedings for recoverY of the arrears' by . any other mode have been taken ..

" SC;.,Reoovery Offipertowhbmcertifi9ateis to ". be!orwarq,ed.-(l) The authorised officer may

forwaid the certificate· referred foin section '8B . : to the Recovery OffIcer within whose jurisdiction

Uleemployer .....:.:... . ' .

• (a) ,carries on .hlsbusiness oT,profess~onor within 'Whose jurisdiction the principal place of'

'. hi~ . esta.blishment is situate; or

(b) resides' or any movable or inlmov.able;pro- . perty of the establishment or theempl()yer is situate.' .

(2) Where anesi~blishment .or the employer haS property within the juriSdiction of niore than one

,. Recovery' 'Officersand the Recovery OffiCer to whcm a certificate is- sent by tfu,e. a.uthorised officer- ' ' .. ' '.

(a) is~j~Ot~hle to recover the entire amount by the sale Of the property, movable lOr immo­vabfe, within his. jurjsdiction; or

(.b) is of theopi'nion that, for the purpose of expediting oir.securing the recovery of the whole or any part IOf the amount, it is necessarryso to do, . ,

he may send the certificate or, where only a part . -Of . theamoUlit is to" be -recovered, . a' copy, IOf the . certificate . certified in 1Jte prescribed manner and :specifying the amount to be recovered' to the··Re- .' CIOVery "Office'r within whose jurisdiction the asta-· blishm~t or the employer has property or the em­ployer' resides,. and thereupon that RecdveryOffi­cer shall. also' proceed to recover . the amount due

'SB Issue ofcerlificatetotne Rec{)'IJery Officm-. under this section as if the certificate or the copy . . ~ (1) Where any amount is in' arrear under sectilOn tliereo~ had been the certificate sent to. him by the S, the authorised: officer; may issue, to the Re-authorised officer." ·covery Officer, a certificate under his signature specifying the amount of arrears and the Reco- . SD .. Validity of certificate) and amendment thA:;-

. very Officer, 'onrElceipt of ~uch certificate,shall reof. - (1) .Whenthe authorised officer issues a proceed to recover: the \ ~ountspecified the'rein -' .• c-ertificateto a Recovery Officer under section SBI" from the establishment or, as the casenui.Y be; it shall not be open to the employer. to dispute

,/

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(lFFICIAL G~E'J!lJl-GOVT.- OF GOA pre 21ST' MAROH; 1,~9!-

:. .,' ., .. . -..." .>'-'~ ..... ''''

before the Recovery ,Officer the co~ectness of the "ainount, and, no objectieu to the, certificareon ,any "Other ground. shall also be entertafuedby the Re-

, .' Providedthat~llO<thing in this ,sub-sec­":lion shallaprpiyto any part of the , atiloilnt exempt fro~ attacllIiierit inexe-

. '; cution of a decree IOf a civil court under ',:,,' section '60 of.theGode ''Of Civil Proce-ci:NfJfy Officer; , ( ,',> ' ,

(2) 'Notwithstanding the issue of a certificate '-to a Reoovery Officer; the author~~ed, officer ,shall havepower to withdraw:, the ~rtifIC8;teor corr~~ any clerical 01' aritllmetlCal mIstake m, the certItl­C3.'t,!e, by sending an intimation to the' Recovery , Officer. '

-, (3) The authorised officershitll intimate to the

'Recovery OffIcer any orders withdrawiIlg ()T C3:n~ ,celling a certificate or any' correction made by him . under sub-section ,(2) "o:r' any amendment made under sub· section (4) of section SE.'

SE. Stayot proceedings. under certificate ~md amendment or withdrawalthereoj. - (1) NotWlth­standing that a certificate has ooen issued to the Recovery Officer for the recovery of au.y amount, the authorised officer may grant time £017 the pay .. ment of the' amount, and thereupon the ReclOvery Otficer shall stay the proceedings until the expiry oftll:e,time,so gra..1-ted. "

,,' (1Z) Where a certificate fOr the, recovery of~ amount has been issued, the authorised officer shall keep the Recove-ty" Officer fuformeci, of any amountprud 'or time granted for payment"subse-quent to the issue of such certificate. . .' .

(3) Where the order givrng rise to a demand of amount for which a certificate for recovery has been issued has been modified in appeal or other proceedingimder this Act,an(l; as a cOnsequence ' thereof, th~demaridis reduced but the order is thj:l'subject-m~tte:i\of·.a.fUrther proceeding under tiji§,Act, the' authoI'ise~()fficer shall stay the ' recovery' 'of such part of ih,e amount of, the certificate aspertainstQ the \said reduction for' the period for which the appeal or 'other proceed­ing remains pending;'"

, ,

(4) Where a certificate for the recovery' of amount ha,s been' issued and subsequently the. amount Dfthe outstanding demand is reduced as· a result of an appeal or other proceeding under this Act, the authorised 'officer shall, when the order Which was thesubject.;matter of such appeal lOr other proceeding has become final and conclusive, amend' the -certificate or withdraw it, as the case ~ybe ..

8F. Other modes of reoovery. - (1) Notwith-, :standing the issue of a certificate to the Reoovery

OffiCer under section ,SB, the Central Provident FUnd Commissioner or any other officer authorised by the Central, Board may recover the. amount by anyone Dr more, of the lllode~ provided in this

. dure, 1908.' , ,5 of 1908.

, '.. (3) (i) The, Central'Providellt Furid, COInDiis-,,' siOne:r or any' other officerauthotised by the Gent­'ral Board in, this behalf' may, at any.time or from time to time, by notice in writing, require, any per­son from whom'money is due or may become due totheemployer or, as the 'caseIllaybe, the ests­blishmentor ~y 'person who holds or maysubfle-

\ quently holdmon~y for or'oIlacc()unto~the emplo­yer or ,as the case may be, ~the establishment, to

.' pay to' the Central Provident Fund Con;uni~sioner either' forthwith upon.' the money beCOmIng due or

, being held or at or within the time specified in the notice «not being beflOrethe money becomes due or is held) , so much of the money as is sufficient to pay th.~ amount due from the erriplpyer invespe~t of arrears or the ,whole of the money when It IS equaIto or less than that amount.

, . (ii) Anotice under this sub-section may be issued to any person who holds or imaysubsequently hold any money for ,or on 'account, of , the employer

" jointly with any other person and fot 1;he purposes . ·of this sub-section, the shares of the ,Joint-holders ein such. account shall be presumed, untitthe:con ..

trary is proved, to be equal. '

(iii). AclOpy. of ihenotice' shall befO\1:'W,arded to the employer at his last addr,ess known to the Central Provident Fund Commissioner or as·the case may be, the offit!er so. authoiisedandjnthe case of a joint', account to all the joint-holders a;t their last addresses known to the CentralPnoVl­dent Fund CommiSsioner or the officer so autho>­rised.

, '

, , (iv) Save"as otherwise'provided in thissub"~e<!'" , lion, every person to whom a notice is issue:<l un4er '

this sub-section shall be' bound to comply wIth'such notice, 'and, in particular, where any such notice is issued to apoot office, bank lOr an insurer;· it, shall not be necessary for any pass book, deposit receipt, policy or' any other docm.nent to be pro­duced for the purpose of any entry, .endorsem.ent \'

, or the like being made before payment is made notwithstanding any rule, practice or requirement to the contra;ry. '

(v) Any claim respecting any 'property inreJa-, tion to which a notice under thiS' sub-section has

',been issued arising after the, date' of the noti~e shall be :void as against, any demand contained in the notice.

secti(}n. ," " ,_' , (vi) Where a person to whom a notice under this' sub-section is sent objects to it by 'a: statement on oath that the sum demanded or any part thereof is not due to the· empLoyer or that :Q,e does not hold any money for or on account of the employer, then, nothing contained in this sub-section shall be deemed to require such person to pay any suchslllD. Oil' .p~rt thereof, as the case may be, but if it is

. (2) If any amount is -due from any person .to any.employer 'who is·in 'arrear$" the CentraL Fro­~dent Fund Commissioner or 'any other officer

" •. autorised'by the Central Board in this behalf may tequi~suchpersonto deduct.froni the said amount tJt~::ir.r:ears ,due from such employer under this Act 'fYid:suchperSon'shall comply With anY such requi-

".siti.~~and,shallpaythe ,sum so deducted,tothe: ('r~t of the Central Provident'FundComDlissionev or ~the.officerso authorised, as the case may be :.'

,~,discovered that such,statement·was false in·a:ny_ material particular, such peI'Eonshall beperSonaily , liable to the Central Provident Fund Commissioner or the officer so authorisbd to the extent·of' his own liability to the employer oJithe date of the

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trt4 ~JiRlipS I.No.51· '.

notice, or to the' ext~nt of the employer's iiabiijty for any sUrri. due underthif; .A,.ct, which.ever is . less.,

-, . /

, (vii) The Central Provident Fund Commissioner' ,orthe officer so authorised may, at any time. or ;~ffomtime to time, amend or revoke ariynotiee

issued. under this sub-section or extend the· time for making any payment in pursuance of su,ch notice.

(viii) The Central PrQVident FUnd Commissioner :: or 'the officer so authotised shall grant a receipt

for any amount paid in complia.'1cewith a notice issuedimder this sub-section, and the. perSon so

'" paying shall be fully diScharged f~om his liability to the einplqyer to the extent of' the amouJlt.· so paid. .

(ix) Any person discharging any liability to the employer after the receipt ofa notice under this

, .' sub':'section' shall be personally liable to the' Central Provident Fund Commissioner or the officer so authorised to the extent of his 'Own liability to the employer so discharged or to the extent of the employeT's liability for any sum due under fills Act, wpichev.er is less.

. (x) If the person to whom a ootice' under this sub-section i::; sent fails to makep~ayment in 'pur­suance thereof to the Central Provident FUnd Com-

'missiOner' Or the officer so arith'orised he' shalI'be deemed to he an employer in default in respect of the amount specified .in the notice and further pro­ceedings may be t~ken against him for the reali­sationo[ the amiOunt as if it were an arrear due

- :: fromhini, in' the manner provided in sections 8B to 8E and the notice sha.ll have tlie same effect as an attachment of a debt by the Recov~rY· 9fficer in exercise of his powers under section 8B.

(,q) The Central Provident Fund Commissioner or the officer authorised by the Central Board in this· behalf may apply to' the corirt in whose' cus~ todythere is money belonging to the employer for payment to him iOf the entire amount of such mo­ney, or if it is more than arnountdue, an amount

. sufficient to discharge the amount due. .

. (5) The Oent:ral· Provident Fund CommissilOner or any officer not below the rank of Assista..1J.t Provident. Fund Commissioner may, if so authorised by' the Central Government by general lOr special order, recover any arrears of amount due from an employer or, as the case maybe, from the establishment by

. distraint and sale of his or its movable . property hi the manper laid down in the

Third Schedule to the Income-tax Act, 43 of 1961. .1961. '. '\

, . 8G:;:Applicationof certain provisions' .!oflndoine-tax Act. ~ The provisions IOf

the Second and Third Schedules to the Income~taxAct, 1961 and the Income- 43 of 1961. tax (Certificate Proceedings) Rules,' 1962, as in force from time to time, shall apply with Iie~essary modifications as if the said provisions and the rules/ re-ferreq to the arrears of the amount . mentioned in section ,8 of this Act ins-

. tead of to the income-tax:

21BTMAROH' 1991 .. '. ~. ,

'ProVid~d that. any reference in ,·the saidpro\Ti- .. "sions arid the rules -totlie "asseSsee" shall be cOns­

"trued as arefereIlce'to an employer as define(in "this Act.'. . .. "-

15. Amend,ment of section 10. -.In 'section: 10 of the principal Act, iIi sub.;section'(2)~ the following ,shall bea.ddedat Jheend, namely:~ .

, '.

"and shall also not be liable to attachment Under any decree or order ofanyc(;>urt". .

16. Amendment ofsfPOtian 11. - In, section 11 of the principal Act, in sub-section (2), for the wordS, and brackets: "in respect of the employee's contribu­tion (deducted from the wages of the employee):f;or a period of more than six months", the words and brackets; "whether inrespect of the employee's con-

. t.ribution (dedu(!t.ed frointhe' wages of ,the employee). ()r the' employer's contribution" sha]} be substituted.

17. Amendment of section 13. - In section 13 of the prillicipal Act, SUb-section (3) shall be omitted. '. '

18. Amendment of section 1,q. - In section 14;. of the principal Act, -

. (a) in sub-section . (1), for the words "SUt months, or with fine which may extend toone thousand rupees, or with both", thewordsC{one year, o,r with fine iOf five thousand' rupees,or with boti1" shall be substituted;

. (b) in SUb-section (lAh-

(i) in,t:Qe opening:PQrtion, for the words "six months", the.words"three years" shall be sllbs-tituted; . " ' .' .. .,

(ii) in clause (a), for the words "three months", the words "one year .and a fineo{ten thousand rupees" shall be substituted; ,"

. (iii). for clause (b)~ the following claUse shall . be substituted, namely :- . ':

" (b) . which s.hall not be less' tharisix ~onths and a fine of five thousand rupees, in any other case ;";". _

(iv) the words "and shall also be liable to fine which may extend to two thousand rupees" shail be omitted;' . '

, . (v) in t1:>.B proviso, the, words "or IOf fine only in lieu of imprisonment" shall be omitted; .

(c) in sub-section (lB),-

(i) for the words, "six months", the words "one year" shaH be substituted;

~(ii)' for the words "one month" the woriis "six months" shalll:le substituted; ,

(iii) fOr the words "two thousand rupees" the words "five thousand rupees" shall' be substi­tuted;

(iv) in the provblo, the words "or 'of fine only in lieu of imprisonment" sha.ll be omitted' . " \.. ,.

, (d) in sub~section (2), for the words "six months, or with fine whirch ma.y. ~tend to one thousand rupees, or with both", the words' "one year, or with fine which may extend to flOur thou-

. sand rupees, or with hoth" shall besubstitu1;ed;

(e)' in sub-section, (2A); for the "\\Tords "'tIi~e months, or with fine which may extend to one

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SJjJRIES 1 No. 51-:

thous8.ll5liupees, or with both", the words "six months;1mt. which shall not be less tb.an:orie

, l'nOOth,andshall' also be liable to fine which may ... erxtendto five thousand rupees" shallre. substitu­··ted. .

.22. In.sertion. of new.section164· ~After sect~on . l60rf the principal Act, the. following.~tion shall . he inserted,. namely:~ . .

19. Amendment of sectiOrn 1.qAA.-In section 14AA of the principal Act, for the words. "ooe year but '~vlllch Shall' not be less. than· three montfu; and shall also be liable to fine which may extend to fO!llr thou­sand rupees", the words "fiye years, but which shall not be less than two years,and shall also pe liable to a fine of twenty-five thousand rupees" shall' be subStituted.

20. Amendment oj section 14B. -:- In section 14B of· th~ princip~l Act, -

(a)for the words "from the employer sUch da­mages, not exceeding the amount of arrear'S as it may think fit to. impose", the words "from the employer by way of penalty such damages, not·

. exceeding the" amount 'of arrears, as maybe sped· fied in the Scheme" shall be substituted; ;

(b ) -after the p'I'Oviso, the following proviso shall be inserted, na,mely;-

. "Provided further that theCentI:al · Boord may reduce or waive 'the <ia": mages levied under this .section in re-

· lation to an establishment. which is .a :siic:kindustrial company and in res-pectof which a scheme for rehabili­tation has been sanctioned by the Board for Industrial and Financial · Reconstruction established under see­tion4of the Sick IndustrialCom-parries . (Special' Provisions) Act, 1 of 1986.

.1~$'5,subje'Ctto such terms and con-· ditions as may be specified in the · Scheme.".

2L Amendment of 8ection 16. -In section 16 of the pr:incipal Act, .......,

(i)' in sub-se~tion (1), for clause (b), fue foll~w­ing clauses shall be substituted, namely :-

" (b) to any other establishment belonging' to or under. the cootrol of the Central Government or a State' Government. and ,'Whose employees are entitled to the benefit of cootributory provident fund or old age pension in accordance with any scheme o,r rule fraII}.ed by the Central Gorvel'n­ment or the State Government governing such benefits; or. ..: . .'

:(0) to any other establishment ~etup under any Central, Provincialbr State Act and whose emplo~ees are entitled to the benefits of contri-butory provident fund or old age. pension in

"accordance with any s'cheme' or rule framed ,under that Act, governing such benefits; or

'; ,(~) to any. other esta~lishment newly s~tup:, . . '-";unbl the expIry of a period Of three years from

the. date on which. such 'establishment is or has lbeen, set up.";·· , "

.' '·i~(i9.~ip.s#b-section (2) ,after the word "exempt'; , .. tp.~~~rCls,','w~'~tlH~r . prospectiVely or retrospec-tiY$:ly,"sliall 00 inserted. '

"16A.A utlw1:isingoertiJinern;p],oyer8 to maintain .provident f~tndaooount8. - (1)'l'heCel1tral Go-­vernment may, on an application made to it in this behalf by the employer and the ~jority' of em- . ployeesin relation to an establi.sh:{nent ·e1l.lploying one hundred or . more persons, au~orisethe em-· ployer" by an 9rder in wriUng, ro maintain a pro­viderrt fund account in relatidn to the establish­ment,subject to such terms and conditions as may be specified in the Scheme; .

. Provided that no authorisatioo' shall be. rri..ad,e underfuis sub-section· if the employer msuch esta­blishment had committed any q.efatJ.lt ili the pay­'lIlent of provident fund contribution or had com-

• mitted . any. other offence under. this 'Act during :the three years immediately preceding the date of such authorisation.

. (2) . Where an establishment is authorised to ·m.a.intaina provident fund. acco1:lllt' 'under sub-sec-· tion (1), the empl()lyer in relation tosu~. establish­ment shall maintain such acCOOJ:lt, Submit- such re-

· . turn, deposit the contribution in such manner, pro­vide. fo/ s~~h facilities for ~pection; pay such admil1lstraiIve charges, and abIde ... by such .other terms and conditions, ,as maybe. specified in the Scheme. .'

'. ,.(3) Any authorisation ll1ad~ undeF.this section may b~ can~~l1ed .bytheCentraIGovernment by

. oz:der ill w~ting . If the employer fails to comply Wlth any of the terms an<;l conditions ·of the autho-

.' risation or. where he commits" ariy offence· under .any provision of this' Act ; .' .... .. '. .

·'.Provided· that ,before cancelling the ·allthoi'isa­. hon, the Central Government ·shall ,gilVe the··em-· ployer a' reasonable opp'ortunity.of .. bein.g heard.".

23. Amendment of sectiOn 17. -Insection 17 of. the prinlcipal Act, ----'-

(a) in sub-section (1),-

. (i!, for the words "exempt fromfue opera­tIon . '. the words" exempt, whethe-r proopectively or r'€trospectively, fFOro the operation"shaIl be substituted; " . .' .' . ,

(ii) the folIowing'pI'C)viso" shall 00'" added at the end,.namely ;- '.

"Provided that' no such' exemption shall be made except after consultation with the Cen- . tral Bo·atd which 00. such consuitationshall fo:ward its views on exemption to the appro­prlateGovernmentwithin such time limit as may be specified in the Scheme.";.

(b) fo~ sub-section (lAY, thefoUowing sub-sec-t~onsshallbe substituted, namely ;,- .'

"'. . UA) Whe7e an exemption. has been granted to ,an establIshment under . clause (a). of sub-'-f?ectioil (1), -,. .. .'

(a) the ,provisioos'of secti0il1S6, 7A, 8 ~d 14B shall; so far as may be, aPll'ly to theem-:­ployer of the exempted establishment'inaddi;'

" . tion to such other oohditions as.may bespe-' .. cified inthe notification grantiJig such exemp-

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6'76 OFFICIALGAZETTE~ GOVT. OF GOA· SERIES·1 No. 51

tioIi, and where such employer contravenes, or . makes· 'defaUlt in complying with any of . the said provisions or conditions or any other pro~ vi~ion.of -thi~ Act, he shall be punishable under section 14· as if the -said establishment had not been exempted under the . said clause (a); .

.. (b) .. the_ ~mployer shall· establish a· Board of . TruStees ·for- the administration· of the provi­dent flind consisting. of such number ofmem .. bers as maybe specifi€d in the Schenie;

. (0) thetermsandccooditionsof service of members' of the Board of· Trustees shall be such as. may be specified in the Scheme; -

(d)the'BOard of Trustees constituted under .tlauSe(bJShall- .

. {il maintain detailed accounts to" show the contributions credited, withdrawals made al1dint~t accrued in respect of each

. employee; .

. (ii)subJ;llit such returns to the R:egional - Provident ·Fund Commissioner or ~yother . officer as the. Central Government may di­,reCtfrom time. to time;

(iii) invest the provident fund· monies· in .. .accordance with the directions issu,edby the Central Government from time. totirrie; : '

(iv) transfer, where. necessary, the pro­vident fund accoUnt of any employee; and

. '(v) perform such 'other duties .asnlay be specified in the Scheme.' - . ,

(1B) Where the Board of Trustees established ; under .clause (b) of· sub-section (1A) contra-·

venes, or maJ..tes defaUlt in complying with, any provisions of clause ( d) of that sub-section, the

. Trustees of· the said -Board shall be deemed to . haveconimitted an offence undm- sub-section.

(2A)(jf secti6n 14 and shall be punishable with the penalties provided in that sub-section.

(10) The· Central Provident ·FundCommls­sroner may, by notificatiop in the Official Ga­zette, and subject to such conditions as maybe specified' therein, . exempt, whether prospectively or retrospectively, any employee 0.1' !Class of em­.pl~ees or anY establiShment from. the .. operation of all or any of the provisious-of the Family Pension Scheme; if such employee; -class of em­ployees or the employees of such establishment is or are in enjoyment of- benefits in the natijre of farililypensioll, . and the Central P~ovidEmt Fund o>mbiissioner is IOf the opinion that such benefits are on the whole not less favourable to· such employees thfill the b~nefits provided. under this Act .or the Family Pension Scheme in re­lation to employees in' any other establishnient of a· similar character;"; ..

(or in sub-secti~11(2A), for the words "The Cen­tral GoV!3:rnmentmay, if requested so· to do by the eniployer;bYiiotiflcation in the Official Gazette, and subject t9 sUichconditions as may be speCified

.in the notification, ~xempt· any -establishment from theopeTatiQn,of all~['any of the p::tovisions .of the Insuranr,e S(!hem~, _ if·· it -is satisfied", the. 'YordS "Th,e CentralProyident Fund .Commissioner may, if request~d. so· tod,()1:>Y tlieemployer,by notifica-

21ST· MAROH) 1991

lion in the Official- Gazette, and subject to such conditions. as maybe specified in th~ hotification, exempt, whether prospectively or retrosp'ectively, anyestabliSlimentfromthe operation of all or any

. ·.of the provisions of· the Insurance SCl1eme, if. he .. is ~atisfied" shall be substituted;

(d) in:sub-section (3A), hi clause (b), the word '''and'',occur:ring· at the end and clause {o)shall

. be' omitted; "'" . '. .

(e)insub-s~ction (.i);-

(i) i~ clause (d), after the words "uhder that sub-section", the words, brackets,figure and

. letter "or sub-stlction (1A)" shall be inserted;

... (ii) ·in Clause· (aa), fOor th'e brackets, figure . and letter" (1A) ", . the brackets, figure and letter "(10)" shall be substitut~d;·

~ (f) in sub::section un,->(i) for the brackets, figure and letter "(1Al'';

the brackets, .- figure and letter "(1C)" shall be substituted;· .

. (ii) ,after the· wQrds "he is employed", the . words "togethe-c \vith any amount forfeited from tlie employer's share. of contribution to the credit of the employee who leave,S the emplOYment Pefore the· completion of the full· period of service" ~hall be inserted; . '. ... . .. . (g) .in s.:ub~sectiol1(6), for the.brackets, figure

and letter" (1A)", the brackets, figure and letter " (10)" shall be SUbstituted. J -

.24. Substitytiivn oj new sec:tions tor section 18.­For section 18. of the principal Act,thefollowing secticms shall be substitlited, namely :-'

. "lK Protection oj· actio'f!, taken i;;' gOOd faith. -'-. No suit, prosecution or other legal pmceeding shaH· lie against the, Central Government, a State Go,;;­vernment; the Presiding Officer of a Tribunal, _ any

. authority referred to in. section 7 A, an inspector or ~;Y other pe~ol1 for anything which -is in good Ia~th d(:me or mtented to be done in pursuance of thIS Act,the Scheme, the Family Pension Schewe or the Insurance Scheme, . . .

J8A. Presiding Officer and other 0/­f~oer.8 tob~publio servants. -.:.. The Pre­siding Officer of a Tribunal; its offi­cers and oth<er . employees, the authori~ -ties referred. to in section 7 A and every InsIn~ctO'r shall be deemed to he public seTvants within the meaning of section

.21 of th~ Indian Penal Code.". 45 of 18B\).

25~ SlI.lbsti.tutiOri oJneul sections tor section 19A.­For .. section 19A of the principal Act, .the following sechons:shall be substituted, namely :-'-

"20. Power of Oentral Government to givedirec­tiorl,s.~ The Ce"!ltral Government may, from time to time, give sUich direetions to the Central Board as. it·:tn:ay think fit for the efficient administration of this Act and when any such direction is given,

. the Central Boai'd shall comply with such direction.

21. Power to make rules. -:-=-.(1) The Central Go,. verntrLent may, by notificati.on in .. the OfficialGa­zette,mak€nules to carry out the.proiVisions of. this Act. >.. - . .

, . ~

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OFFICIAL GAZETTE - GOVT. OF GOA 677 21ST MAROH) 1991. SERIESiNo. 51

, . .(2) Without prejudice to the generality of the foregoing poWer, such rUJle~ may provide for all or anyof the'following matters, namely:;-,",' .

". I. . .,' ..

(a) th~salaryand allowances andofuer terms and conditIons of service of tl\,e Presiding Offi:cer" . arid the employees of a 'Tribunal;

(b) the 'form and the manne~ in which, and the time within .which, an appeal shall'be filed

. before a Tribunal and the fees payable for ~i1ing

. such ap:peal;. ....

(0) the manner ofcel'tifyingthecopy of the 'certificate, to be forwarded to the RecoveryOffi­.cer under sub-section (2) ·of section 8C; and

(d) any other matter, which has to be, or may be, prescribed by rules °linder this AJct. '. . \

(3) Elv~y rule made under this Act shall be laid; as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in nne se~ion or in two or moresu~ive sessions, and if, before the expiiy of the session immedia­tely following the session or the successive sessions aforesaid, both Housesag~ee· in making any mo-' dificatioiU in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have 'effect· only in such modified focm orbeof'no effect, as the case may be; so, however,that any !:iuch modification or arLYluiment shall be without prejudice to the validity of anything pI"eViously done under that rule. . .

Expianati(Jn 1; after the words "being an employe:r".the words and figUres "of au establishment whether e~emptedw:ider seetiol117 of the Employees' Provi.dent Funds and. Miscellaneous Provisions A,ct,. 19.of 1952. 1952 or not" shall be inserted. .

••• .,

Government· . Press

-'-' Notice

The subscribers to the' Official Gazette are kindly reminded that their present subScription term' ends on the 31st Marcil, 1991, being the· end of financial year.. ~

In case they wish to continue to m; subscribers for the ensuing fim"ncialy~ar of 1991-92 . they have t{}rene~v .their . SUbScription from . 1st April, 1991.

. '\

Subscriptions also can be opened for half year i. e. from 1st April; 1st July or 1st October or for any t)U3ri;er, begin­iIingon 1st April, . 1st July, 1st October or 1st.·Jalluary.

Renewal of subscription :from ist April sho1ud be ef:l;ected on or before 31st .March, 1991, in order to avoid interruption

. in the. despatch of copies of the Gazette. It~o1lid be noted that, in case the subseriptionis notop~ned!ren.eWedbefore the commencement of the period to \v~chit refers, the subscribers will be entitled to receive copJes Qf the Gazette. only from the date' the' subscription· is' ac~y openedj (renewed: . .

'.. The subscription charges are acceptedeith~i'in cash; postal / order or demand draft only on State Bank of'India, Pana,ji, in . favour of. the ,Director, .Printing and Sta.ti~ery.pa.naji, Goa. Remittances by cheques or any other.fol"Jll of payment will not b(:l accepted.

. 22. Power torenwvediffioultie8. - (1) If any difficulty arises in giving effect' to . the· pTovisions of this Act, as am'en.ded by the Employees'· Provi-dent F'undsand Misc~llaneous Provisions (Amend- The reviSed subscrip~on rates, Vi/ith effeCt from 1-1-1991; mEmt) Act,.1988, the Central Government :Q.1ay, '. are as fo1l9ws: ' ·by order published in the. Official Gazette, make' such. provisions not incoilsistentwith the pr~ • visions of this Act as appear to it to be necessary . or expedient for the·remova.I of the difficulty: .

. "

. Provided that no suchordiershall be made aftci.·· the e'X:piryof aperiodOif three years from the date on which the said amendment Act receives . the assent of thePresjdent.

. . . . (2) EVery order 'made under thissectioo . shall,

.. as soon as may be ~ter it is· made, be laid before each House of Parliament.". /

~. Am$nd.ment of Schedule, IV. ~ IIi Schedule IV . to the principal Act, fm-. itemS 6 and. 7, 'the following jtelYl shall be substituted, namely :-

"6. The scales of insurancebenefit~ and condi­tions relating to the grant of such benefits to the employees." :

Zl.·Amendment of Aot'45 Qj 1860.­In.section 405 of th~ fudian Pena,l Code, in

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