H.R. Manual & Compliance Summary by Sahdeo Singh

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.
SINGH
H.R. Policy Summary:

Human Resource manual is tin attempt to bring transparency in all that touches our daily life at our work
place and thus help us synchronize what is expected to us. With what we expect of the system
H R Manual is the first building block of this journey and will be followed by the finance manual : the
commercial manual and the operations manual respectively.
Objective of HR Policy manual:
Continuity and consistency of service.

Better communication, internal and external in the group.
Enhancing orientation and focus.
Mentoring references.
Improvement of in house customer service on time.
Corporate Philosophy
1. Managerial Ethics: : are based integrity and commitment towards achieving organizational goals,
our code of ethics in enshrined in the values of good humanity and governance.
2. Leadership: will encourage and foster leadership with a vision to focus on leveraging opportunities
and meeting challenge.
3. Customer satisfaction: we are committed to benchmark our success with customer satisfaction by
attaining, delivering and maintaining the highest standards of quality and cost effective service and
products.
4. Employee engagement
5. Communication
6. Passion of excellence
7. Concern for environment
8. Entrepreneurship
9. Group synergy
Our Culture:
We believe in TTE and these three words define our commitment to both our internal and external
customer.
T Transparency
T- Trust
E- Entrepreneurship
HR Mission:
Our mission is to support our corporate leadership, department heads and employees in the achieving
their personal and strategic goals. We intend to achieve this by attaining, recruiting, training, developing
and retaining high caliber staff and constantly revitalizing the employees at sutlej group through
benchmark policy and practices.
Management works in the system, leadership works on the system
Sutlej-S.D.Singh/H.R. Doc./2012
HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH
Our HR strategy is encompassed by: R E S P E C T

Reliability:
You can count on us
Excellence:
Is our standard
Service:
Customer is first, exceed meeting his needs.
People:
Serve people with fairness and firmness.
Empowerment: Enabling each to attain his/her potential.

Caring:
Care for all as we wish to be care for.
Team work:
Foster a spirit of team work.
Safety:
The objective of safety policy is to promote safety and better working culture & conditions and to make
Safety a way of life in the organization
Manpower Plan:
Heads of division /department are required to conduct a thorough review of the operations,
structure and manpower of their division/departments each year, and furnish recommendations of
manpower plan for the following financial year to the human resource department.
The human resources department is responsible for reviewing the recommendations and compiling a
corporate manpower plan for the financial year. The manpower plan sets out the number of posts by level
and by division/development.
Begin with the end in mind
HUMAN RESOURCE MANAGEMENT:
*
*
*
*
*
Departmental Plan:
Mission
Program Plans
Performance Measures
Financial Summary
Efficiency Plan
CSB
* Strategic Direction
* Central Functions
HRM Plan
HUMAN RESOURCE MANAGEMENT

PLAN
Manpower
Planning
*
Succession
Planning
* Turn over
Recruitment
*
Appointment
* Selection
Procedure
Performance
Management
Motivation
* Performance
Appraisal
* Training
* Promotion
* Guidance and
supervision
* Probation
Training &
Development
* Addressing
Poor
Performance
* Securing
Staff
Commitmen
* Resolving
Disputes
* Addressin
Grievance
*
Development
Management Information System

Prepared By: Sahdeo Singh
25.07.2012
Staff
Relations
* Welfare
H.R. Aims:
Human resource management a planned approach to managing people effectively for performance. It
aims to establish a more open, flexible and caring management style so that staff will be motivated,
developed and managed in a way that they can and will give of their best to support developments
missions.
Plans should provide answers to there fundamental questions:
What staff will be need, and how are we going to acquire and retain the number and quality of people
required to meet the fore cast needs to the department?
How are we going to ensure that we have a well motivated workforce?
What options will be needed to train, develop and fit people for greater responsibility and
responsiveness to change and the resulting demands for different skills and abilities?
Faith is to believe what we do not see! The reward of faith is to see what we believe
As a general guideline the most desirable traits that all employers love to see their employees
are:
Intelligence..ManagementSavvy
Honesty.Integritya decent human being.
Good fit with corporate culturesome one to feel comfortable with a team player.
Likeability positive attitude.sense of humorgood communication skill.
Dedication..willingness to walk the extra mile to achieve excellence.
Definiteness of purpose..clears goals.
EnthusiasmHigh level of motivation.
ConfidentHealthy..a leader.
********
Every human has four endowments- self awareness, conscience, independent will and creative
imagination. These give us the ultimate human freedom. The power to choose, to respond to change.
Disciplinary action and dismissal policy:

The purpose of this policy provide departmental employees and managers a fair , clean and useful tool
for correcting performance problems as well as to provide a process to assist management in handling
cases of unacceptable personal conduct.
Policy:
The department of administration provides that any disciplinary action taken in accordance with this policy
must be for just cause under one of the two following categories:
Unsatisfactory job performance, including gross efficiency .

Unacceptable personal conduct.
Types of disciplinary action:

1.
2.
3.
4.
written warning
Disciplinary suspension without pay
Demotion
Dismissal
In compliance with the provision of the performance management system , the supervisor shall provide
appropriate support to review and encourage satisfactory job . performance by employees within the work
unit the supervisor shall intervene fairly and timely to address incidents and cases of Grossly efficient
job performance / unacceptable personal conduct and unsatisfactory job performance.
H.R.
The human resources office can support you in developing best practices to proactively avoid (or at least
minimize) the need to address employee issues and or / concerns with that said there times when
questions and or / concern arise and referencing other resources is helpful.
Letter of Expectation ( Goal) L.O.E.

Letter of expectations putting concerns / or in writing for an employee is a very useful tool in addressing
job performance and behavior concerns , for most employees getting something in writing feels very
serious : some may need time to digest the information , others may become angry or react defensively
. It is important to draft LOE in first person and write the LOE in a positive, supportive manner. List what
the expectations are and specify how the employee can meet them.
Individual development plan::- I.D.P.
It is a tool used to address specific job performance concerns and is never used to address behavioral
concerns. Support plans are used on a limited basis and may support a written letter of expectations
L.O.E. In those cases the LOE establishes the expectations (GOALS) and the support plan establish the
(Goals) expectations.
Action is the fundamental key to all success.
***************
Purpose:
Performance management tools (PMT) as an important mechanism to ensure effective hiring policies and
equal employment opportunity to all qualified individuals .this policy states the general procedures to
ensure that an accurate and up to date PMT is in place prior to recruitment efforts.
The salient features of the code of conduct applicable to the employees:

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
All the employees shall display complete loyalty towards the organization.
All the employees shall follow company rules and regulations framed from time to time.
All the employees shall strictly observe the working hours prescribed.
All employees shall follow job instruction given to them by their superiors and achieve their mutually
agreed targets.
All the employees shall be expected to observe strict moral and ethical standards in their work and
personal life.
The employees shall not criticize the company and company policies at any point of time within or out
side. The company if they have any suggestion, they shall be welcomed to route it through proper
channel.
All the employees shall be expected to follow organization hierarchy in accepting orders and giving
instruction for work. Refusal the instructions of the superiors shall be a serious case of misconduct.
All the employees shall work in such a way as to ensure complete personal integrity.
All the employees shall be expected to protect company property and keep the company information
confidential whatever required.
No employee shall accept any part time or full time paid job out side the organization. If they desire to
take up some exceptional assignment out side, it shall be accepted only with the approval of the
appropriate authority.
No employee shall publish or cause to be published an article written by him or her on any matter
relating to the company in any local, national or overseas news paper, journal or any other publication
without the written permission of the management.
Such permission shall not be necessary for publication of articles that has no bearing on the affairs of
the company and which do not directly or indirectly affect the company and for which no remuneration
is given.
No employee shall neither consume nor bring alcohol in side the office premises / workplace nor shall
him or her outer the office premises/workplace in an alcoholic state after consuming any kind of
alcohol.
Harassment:
Harassment is behavior that is offensive to individuals including negative stereotyping , unwelcome
sexual advances (From the same and opposite sex) epithets , sexist, racist or negligence slurs ,
demeaning jokes , gestures written or graphical material that communicate these concepts and any other
conduct that makes the working environment hostile or offensive.
Harassment shall not include occasional compliments or voluntary relationship between individual
employees.
However in case of voluntary, relationship, employees must ensure that the work environment in free from
favoritism and the relationship does not affect work in any way.
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Normative elements and their interpretation:

SA: 8000:2008
The company shall also respect the principles of the following International instruments:
ILO. Conventions 29 and 105 (Forced and bonded labour)
ILO: convention 87 (Freedom of association)
ILO: Convention 98 ( Right to collective bargaining)
ILO: convention 100 and 111 (Equal remuneration for male and female workers for work of equal
value; discrimination.
ILO: convention 135 (workers representative convention)
ILO: convention 138 & recommendation 146 (Minimum age and recommendation )
ILO: convention 155 & recommendation 164 ( Occupational health and safety)
ILO: convention 159 (Vocational rehabilitation and employment / disabled person)
ILO: convention 177 ( Home work)
ILO: convention 182 (worst form of child labour)
Universal declaration of human rights the United Nations convention to eliminate all forms of
discrimination against women.
Social accountability requirements:
1.
2.
3.
4.
5.
6.
7.
8.
9.
child labour
Forced Labour
Health and safety
Freedom of association and right to collective bargaining
Discrimination
Disciplinary practices
Working hours
Remuneration
Management system
Policy: Top management shall define the companys policy for social accountability and labour condition
to ensure that it.
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Develop the winning edge small difference in your performance can lead to large difference in
your results.
Disciplinary Action:
Unsatisfactory job performance, misconduct, habitual lateness, absenteeism, failure to comply with
companys policy and procedure or any other breaches of employer / employee relationship may result in
disciplinary action.
Disciplinary action against employee should
Be undertaken only in cases where good reason and clear evidence exist.
Be appropriate to the nature of offence.
Be demons ratably fair and consistent with previous action in similar circumstances.
Allow employees the right to be accompanied by a colleague of their own choice.
Allow employees the right to answer charges against them; and
Allow employees the right to appeal against any disciplinary action.
Procedure: Depending upon the circumstances, employees may be subject to the following reprimand
or disciplinary action:-Coaching or counseling : if an employee falls below the normal or acceptable requirements as
specified in the human resources manual , coaching and counseling by his superior should take place as
soon as practicable to prevent the situation from deteriorating to a more serious one or becoming a habit.
Verbal warning: a verbal warning should be given to employee in the first instance of a minor offence.
Written Warning: The written warning should state the following: The nature of the offence with reference to HR Policy.
Any past warning or action taken for similar violations.
The details on disciplinary action being taken.
The expectations or improvements required of the employee.
The future disciplinary action which will be taken against the employee if the offence is repeated
within a specified period of time.
Suspension of employment:
Company may suspend the employment of an employee for a period not exceeding 14 days for
investigation of any serious offence that could lead to summary dismissal.
Dismissal: An employee will be dismissal after verbal and written warnings have been given and if no
improvement is made details of the policy for dismissal are provided in the section of termination.
Compliance:
Identification and assessment of compliance indicators that are confirmed through sample case
reviews.
Assessment of agency policies and practices and their impact on policy compliance.
The path of success is to take massive, determined action
H.R. Organizational assessment:
Assessment of organizational structure.

Assessment of communication/operational strengths and gaps.
Identification and acknowledgement of policies or practices that strengthen the program.
Recommendations of quality improvement.
Employee Relations:
Sample employee interviews to obtain feedback on agency pay practices.

Assessment of employee understands of compensation practices / services.
Information that previous insight into employee or supervisory training needs.
Excellence is not a destination; it is a continuous journey that never ends.
S.A: 8000:2008 SOCIAL ACCOUNTABILITY.
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The nurture, promote and integrate social values within our company is the basic principle followed by
Damanganga Garments . We are committed to establish clear understanding of ethical practices
which provides for all business practices, in producing & delivering the goods and services in the clearest
possible way.
Foundation of our policy is based on:
Sustaining on ethical culture within the organization.

Safe and healthy working environment.
Completion with applicable laws and regulations.
This shall be achieved by developing, implementing, maintaining and continually improving our social
accountability management system based on SA: 8000 requirements.
Date:
Place:
Executive President.
The policy for social accountability is communicated and implemented by all personnel including
Directors, executives, Management, supervisors, staff and associates, whether directly employed,
contracted or otherwise representing the company. It is made available to the public by displaying outside
the main gate.
Code of conduct:
4:1. Compliance with national and local laws.
4:2. Child labour (below 18 years)
4:3. Forced Labour
4:4. Health and safety
Reasonable access to potable water and sanitary facilities.

Fire safety which shall include:
1. A device that brings immediate attention of employees in case of fire.

2. Ready availability and accessibility of adequate number of fire extinguishers and its regular
maintenance.
3. Emergency exists to be clearly marked and kept unlocked during working hours.
4. Hazardous material to be stored securely and disposed off in a safe and legal manner.
5. Sufficient lighting and ventilation to be provided.
6. Machinery to be well maintained and provided with operational safety devices.
7. Adequate number of first aid kits to be provided with reasonable quantity of required medicines.
8. Regular health and safety training to be provided to the employees.
9. If living accommodation is provided to the employees, health and safety requirements apply to these
also.
It is in your moment of decision that your destiny is shaped

Freedom of association
Equal opportunities
Disciplinary practices
Working hours
Remuneration
(Equal remuneration act, 1976. Industrial employment (Standing order) Act. 1946.
Either you run the day or the day runs you.
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STANDARDS FOR COMPLIANCE

STANDARDS FOR COMPLIANCE TO BE MAINTAINED BY FACTORIES IN ADDITION TO LEGAL
REQUIREMENTS.
LIGHTING / ILLUMINATION AT WORK POINT

ALL OTHER WORK AREAS.
TEMPERATURE
MINIMUM OF 50 FOOT CANDLES.
40 TO 50 FOOT CANDLES.
WITHIN 85 F.
NOISE LEVEL IN WORK AREAS
- NOT ABOVE 85 db.
PERSONAL PROTECTIVE EQUIPMENT
1. MESH GLOVES
SINGLE FOR PORTABLE CUTTING MACHINE.
TWO FOR BAND KNIFE CUTTING MACHINE
2. EYE GUARDS (IMPACT RESISTANT)

FOR BUTTON MACHINE OPERATORS - EYE SHIELD FITTED ON THE MACHINES IS ACCEPTABLE.
LAUNDRY WORKERS / CHEMICAL STORE - MUST HAVE A PROPER EYE GUARD.
3. MASKS
OVERLOCK MACHINE OPERATORS.
LAUNDRY / CHEMICAL STORES.
STAIN REMOVING OPERATORS.
4. RUBBER GLOVES
LAUNDRY WORKERS.
STAIN REMOVING OPERATORS.
5. BOOTS
LAUNDRY WORKERS.
6. EAR PLUGS
REQUIRED IN ALL WORK AREAS WHERE NOISE LEVEL IS OVER 85 db.
FIRST AID KITS

MUST BE ADEQUATELY STOCKED WITH ANTISEPTIC CREAM / LOTIONS / EYE WASH CUP & LOTIONS / BANDAGES / COTTON /
LATEX GLOVES / SCISSORS.
NUMBER OF KITS REQUIRED.

ONE KIT FOR EVERY 100 WORKERS.

NUMBER OF EMPLOYEES TRAINED IN FIRST AID
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- ATLEAST 2 % OF THE WORKFORCE TO INCLUDE
MALE & FEMALE EMPLOYEES FROM AL DEPARTMENTS.
RECORD OF MINOR INJURIES - MUST BE MAINTAINED WITH EACH FIRST AID KIT.
FIRE FIGHTING EQUIPMENT - 1 EXTINGUISHER PER 1000 Sq. ft. APART FROM REQUIREMENT AS PER LAW.
FIRE EXTINGUISHERS SHOULD NOT BE INSTALLED AT A HEIGHT OF NOT MORE THAN 5..5 FEET FROM THE TOP OF THE
EXTINGUISHER TO THE FLOOR.
AREA BELOW THE EXTINGUISHER SHOULD BE MARKED WITH A YELLOW BOX TO INDICATE THAT THE AREA NEEDS TO BE
KEPT CLEAR AT ALL TIMES.
NUMBER OF WORKERS TRAINED IN HANDLING FIRE FIGHTING EQUIPMENT

AT LEAST 40 % OF EMPLOYEES TO INCLUDE MALE & FEMALE EMPLOYEES COVERING ALL DEPARTMENTS.
FIRE EVACUATION DRILLS

MUST BE DONE ATLEAST TWICE A YEAR AND DOCUMENTED. SHOULD NOT TAKE MORE THAN 2 MINUTES TO EVACUATE
ENTIRE FACTORY.
FIRE ALARMMUST BE DISTINCT FROM ALL OTHER ALARMS USED.

THESE SHOULD BE TESTED PERIODICALLY AND PROPER DOCUMENTATION SHOULD BE MAINTAINED.FIRE ALARM SWITCHES
SHOULD BE INSTALLED IN ALL WORK AREAS / STORAGE AREAS / CAFETERIA ETC.
EVACUATION ROUTES.
MUST BE PROMINENTLY MARKED ON THE FLOOR / WALLS TO INDICATE ROUTE FROM WORK STATION TO NEAREST EXIT. THE
ROUTES SHOULD BE ILLUMINATED WITH BATTERY BACK UP LIGHT.
EVACUATION PLANS
MUST BE POSTED IN ALL WORK AREAS IN THE LOCAL LANGUAGE AND SHOULD TALLY WITH THE FLOOR LAYOUT. THE PLAN
SHOULD BE DETAILED WITH LOCATIONS OF FIRST AID KITS / FIRE EXTINGUISHERS / EVACUATION ROUTES / WORK AREAS /
EXITS.
SAFETY DEVICES
NEEDLE GUARDS MUST BE INSTALLED ON ALL SEWING MACHINES.
PULLEY / BELT / UNDER MOTOR PULLEY GUARDS MUST BE INSTALLED ON ALL SEWING MACHINES.
FINGER SAFETY GUARD MUST BE INSTALLED ON BUTTONING MACHINES.
FENCE / GUARD MUSTBE INSTALLED IN FRONT OF ELECTRIC PANELS & STEAM BOILERS (IF INSTALLED IN WORK AREAS).
LAUNDRY
EYE WASH STATION SHOULD BE INSTALLED.
MATERIAL SAFETY DATA SHEET SHOULD BE AVAILABLE.
STORAGE
WASTE FABRIC / EMPTY CONTAINERS/ SCRAP ETC SHOULD NOT BE STORED AGAINST THE FACTORY BUILDING.
EXCESSIVE ACCUMALATION OF WASTE / SCRAP SHOULD BE AVOIDED.
CHEMICAL STORAGE - THE FOLLOWING MUST BE INSTALLED
FIRE EXTINGUISHERS
NO SMOKING SIGN
EXHAUST FAN.
MATERIAL SAFETY DATA SHEET MUST BE POSTED IN THE LOCAL LANGUAGE.
THE FLOORS SHOULD BE FREE OF ANT CHEMICAL SPILLAGE.
CONTAINERS SHOULD HAVE CAPS SECURED IN PLACE.
THE STORAGE AREA MUST BE KEPT LOCKED TO ENSURE WORKERS DO NOT HAVE A FREE ACCESS TO THE CHEMICALS.
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FABRIC STORAGE
FABRIC MUST BE STORED ON PALLETS.
FABRIC SHOULD BE IN A PROPER MANNER WITH WELL DEFINED PASSAGES IN BETWEEN ROWS.
FABRIC SHOULD NOT BE STORED CLOSE TO ELECTRIC WIRES / SWITCHES.
FUEL STORAGE FOR GENERATORS.
SHOULD BE STORED UNDER A SHED AND NOT IN THE OPEN.
REQUIRED FIRE EXTINGUISHERS SHOULD BE INSTALLED NEAR THE STORAGE AREA.
EXITS
THERE SHOULD BE A MINIMUM OF TWO EXITS PER FLOOR.
ALL EXITS SHOULD BE PROPERLY MARKED AND LIT.
EMERGENCY LIGHTS WITH BATTERY BACK UP SHOULD BE INSTALLED ABOVE ALL EXITS / STAIRCASES.
AREA UNDER EXITS SHOULD BE MARKED WITH A YELLOW BOX TO INDICATE THAT THESE AREAS NEED TO BE KEPT CLEAR
AT ALL TIMES.
APPROACH TO EXITS MUST BE MAINTAINED CLEAR AT ALL TIMES.
EXIT DOORS MUST OPEN OUTWARDS.
AISLES
HORIZONTAL AISLES MUST AT LEAST 48 INCHES WIDE MARKED BY PARALLEL YELLOW LINES.
VERTICAL AISLES MUST BE ATLEAST 36 INCHES WIDE MARKED BY PARALLEL YELLOW LINES.
ALL AISLES MUST BE MAINTAINED CLEAR AT ALL TIMES.
WORK AREA SPACING

A MINIMUM OF 24 INCHES MUST BE MAINTAINED BETWEEN WORK AREAS.
ERGONOMICS
WORKERS WITH STANDING JOBS SHOULD BE PROVIDED WITH RUBBER MATS OR FACTORY SHOULD ENSURE THAT WORKERS
USE SOFT RUBBER SOLED FOOTWEAR.
WORKERS SHOULD BE EDUCATED ON HEALTHY ERGONOMIC PRACTICES.
ELECTRICALS / MACHINERY
ALL ELECTRICAL WIRINGS SHOULD BE SAFE.
THERE SHOULD BE NO EXPOSED WIRES / OPEN OR BROKEN SWITCHES / SOCKETS.
ALL ELECTRICALS / STEAM PIPES SHOULD BE FREE OF ANY LINT BUILD UP.
FACTORY SHOULD MAINTAIN A PROPER RECORD OF ELECTRICAL / MACHINERY MAINTENANCE.
AREAS IN FRONT OF PANEL BOARDS SHOULD BE MARKED WITH A YELLOW BOX TO INDICATE THAT THE AREA SHOULD BE
KEPT CLEAR AT ALL TIMES.
TOILETS
TOILETS SHOULD BE CALCULATED AS FOLLOWS:
1
TO 15 = 1 TOILET
16 TO 35 = 2 TOILETS
56
TO 80 = 4 TOILETS
OVER 150 = 1 ADDITIONAL FOR EVERY 40 EMPLOYEES.
OUT OF THE TOTAL REQUIREMENT FOR MALE EMPLOYEES, 33% CAN BE SUBSTITUTED BY URINALS.
TOWELS / SOAP SHOULD BE PROVIDED IN ALL TOILETS.
BIN WITH LID SHOULD BE PROVIDED IN INDIVIDUAL LADIES STALLS.
TOILETS SHOULD HAVE RUNNING WATER.
DRINKING WATER STATION.

ONE STATION FOR EVERY 150 EMPLOYEES.
HANDWASHES
1 HANDWASH FOR EVERY 50 WORKERS.
DOCUMENTATION
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PROOF OF AGE DOCUMENTS ACCEPTABLE:

SCHOOL CERTIFICATE
DOCTORS CERTIFICATE
BIRTH CERTIFICATE
DRIVING LICENCE
VOTERS I.D. CARD.
PASSPORT.
ALL LEGALLY REQUIRED DOCUMENTS MUST BE AVAILABLE IN THE FACTORY.
TIME / PAYROLL RECORDS MUST BE AVAILABLE FOR THE LAST 12 MONTHS.
WORKERS FILES SHOULD BE MAINTAINED FOR ALL WORKERS.
FACTORY MUST HAVE THE FOLLOWING COMMITTEES TO ADDRESS RELATED ISSUES.

GRIEVANCE COMMITTEE.
HEALTH & SAFETY COMMITTEE
CANTEEN COMMITTEE.
HR Values:
Human resources is an integral component to realizing company goals in doing so this company values
the following:a) Integrity: openness and honesty in all interactions.
b) Innovation: Support failures with learning and success with recognition.
c) Respect: Keep others informed, value diversity and listen with empathy.
d) Trust: Confidentiality, accept feed back after assistance.
e) Accountability: take ownership of organizational decisions and accept responsibility.
Policy:
a) To improve recruitment and retention strategies: To ensure organization has the
knowledge, skills and abilities to accomplish current and future business plan goals and
sustain quality services and progress.
b) To improve leadership and learning opportunities to adopt and transform the organization to
meet the changing needs.
c) To improve work place wellbeing: Recognizing that the delivery of sustainable quality
services is largely dependent on a healthy skilled workforce, employee wellbeing will be a
major priority.
d) To improve employees: commitment to organization improving public confidence must
involve improving the confidence of employees.
e) To improve. Alignment of HR planning to business planning.
To ensure the organization is committed to planning for its human resources of the future, sustainability
of quality services will be addressed through proactive. Human resources, planning, linked to
business planning in the company.
Human resources strategy:
Purpose: The ability of an organization to achieve its vision and goals is based upon its ability to develop
and successfully implement a human resources plan. The purpose of this policy is to provide guidance to
departments on the development and implementation of departmental human resources plans.
The major value in life is not what you get. The major value in life is what you become.
HRD Practices & Philosophy:

The management philosophy of a company is generally based upon the top managements assumptions
about people working in the organization. It reflects the attitude of the top management towards the
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human resources of an organization; managerial philosophies of companies are embedded in the society.
McGregor (1960) has labeled the managerial philosophies as theory X and theory Y.
The following key issues emerged from the study:
Organizations will have to design managerial philosophy which is sensitive to human existence.
The managerial philosophy in the organization has an impact on the organizations of the future.
HR Concepts that get packaged along with modern managerial philosophy are likely to revolutionize
the work place.
The bottom line is that people want to be cared for and respected.
On their part organizations want commitment and integrity. A successful combination of committed people
and a behavolent organization could well be the way for organizations in this competitive environment in
India.
House Rent allowance:

Cities with population
Rates of HRA
50 Lakhs and above
30% of Basic salary
5 to 50 Lakhs
20% of Basic of salary
Less than 5 Lakhs
10% of Basic salary
We are committed to continual improvement and excellence in all our HR interventions through: Strengthening a learning culture by effective training and development, total employee involvement,
achieving high performance standards through performance management system and adherence to
ethical values.
Providing avenues for growth and development by aptitude and need based cross functional mobility
of employees to harness their full potential ensuring growth of each employee in the organization
through a carefully worked out career advancement scheme implementing redevelopment strategy
for manpower optimization.
Developing and nurturing an organizational climate which encourages creativity and innovation.
Inducing appropriate quality of manpower and retaining them.
Making proactive efforts to maintain cordial industrial relation and discipline through a system of
periodic interaction with employee collectives.
Laying down of all employee related policies properly and following these transparently.
Abiding by all statuary obligations in letter and spirit.
Every minute you spend in planning saves 10 minutes in execution: this gives you a 100 percent
return on energy.
Human Resource Management:
HR is the singular most powerful factor affecting any organization. It involves three phases termed as
welfare, development and empowerment human resources management (HRM) is a process of bringing
people and organizations together so that the goals of each are met. The art and science of HRM is
indeed complex. We have chosen the term art and science as HRM is both the art of managing people
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by recourse to creative and innovative approaches: it is science as well because of the precision and
rigorous application of theory that is required.
The various features of HRM include:a) It is pervasive in nature as it is present in all enterprise.
b) Its focus on results rather than on rules.
c) It tries to help employees to develop their potential fully.
d) It encourages employees to give their best to the organization.
e) It is all about people at work, both as individual and groups.
f) It tries to put people on assigned jobs in order to produce good results.
g) It helps an organization to meets its goals in the future by providing for competent and well motivated
employees.
h) It tries to build and maintain cordial relations between people working at various levels in the
organization.
i) It is multidisciplinary activity, utilizing knowledge and inputs drawn from psychology, economics etc.
Principle of HR management: 1. Comprehensiveness: the proper management of all aspects of the people bearing in mind that the
human resources are the most valuable resource the firm has. This means that the financial, health,
transportation, tools and anything employees need to work are well taken care of.
2. Cost effectiveness: - The Company ensures that they remunerate their employees appropriately. The
employees reward system should be able to sustain the organization.
3. Control:- Firms should be able to take charge of their employees and ensure that productivity and
quality is achieved and maintained.
4. Coherence:- All the steps taken by the HR team is in line with the mission and vision of the company .
Human resources managers should direct their focus on what the company needs and employee
abilities.
5. Communication:- Communication is very important in every organization as it ensures there is flow of
information that is necessary for efficiency.
6. Creativity:- Creativity is a key to be efficient inhuman resources management. HR manager should
adopt new ways of human resources management as long as it fits the goals and objectives of HR.
7. Competence:- It is the responsibility of HR managers to ensure that their employees are skilled to do
their duties.
8. Credibility:- The organization must ensure that they remain the best brand to most of their clients by
maintaining their credibility they should put in place strategies that ensure all employees have a clear
sense of direction to a common goal.
9. Change is evitable for business:- The fastest business to embrace change in management of their
human resources is better placed to produce better results.
10. Commitment:- Every organization has objectives which they intend to meet both for themselves and
for their clients. To meet these goals , firms need committed staff therefore it is the firms responsibility
to keep their employees motivated so as to ensure they are committed to the organizations course.
Focused mind power is one of the strongest forces on earth .
Values:
Being accountable:- To communicate ,consult and provide information.
Living within our means:
Partnership to complement the private sector.

Foresight to plan ahead within available resources.

Managing for performance:
Leadership to set the direction

Expertise to develop necessary skills and apply them in a professional manner.
Effectiveness- to achieve objective
Efficiency to achieve value for money
Propriety to ensure proper use of public money
Developing our culture of service:
commitment to give our best

Integrity to be impartial and ethical
Courtesy to treat others decently
Responsiveness to react to problems and changing circumstances.
Values:
HRM:
Trust
Care
Team work
Encouragement
Development
Serving the Community:
Openness
Commitment
Effectiveness
Foresight
Courtesy
Propriety
Expertise
Partnership
Integrity
Efficiency
Leadership
Responsiveness
Manpower Planning
Recruitment
Performance Management
Training and development
Staff relations
Management information system
18
19
Manpower planning: Enables a department to project its short to long term needs on the basis of its
departmental plans so that it can adjust its manpower requirements to meet changing priority the more
changing the environment the department is in , the more the department needs manpower planning to
show:
The number recruits required in a specified time frame and the availability to talent.
Early indications of potential recruitment or retention difficulties.
Surpluses or deficiencies in certain ranks or grade.
Availability of suitable qualified and experienced successors.
Manpower Planning comprises two key components:
Succession planning
Turn over
Succession planning: assesses the likely turnover in key posts, identifies suitable candidates to fill
these posts in future, and ensures that they have the right training, and exposure for their future work.
Succession planning is a very important exercise because it minimizes the impact of turnover in these key
ranks and gives a branch or department early warning of any skill shortages or difficulties in finding
suitable candidates. Ideally a succession plan should cover 3 to 5 years. The succession plan should
identify.
Key posts and possible successors.

Causes of turnover
Competencies of successors and the training required for them.
Posts for which no apparent successors exists and the remedial action planned.
You have got to win in your mind before you win in your life.
Turnover:
Turnover refers to retirement, resignation and redundancy. While a department can not plan turnover
because there are factors ,such as resignation, which are beyond its control ,it can monitor turnover
carefully to ensure the department will have minimal difficulties in retaining staff when addressing the
aspects of succession and turnover, the department also needs to consider other manpower planning
factors:
External factors
Internal factors
20
Recruitment: The general principles under joining recruitment:
Use procedures which are clearly understand by candidates and which are open to public scrutiny.
Be fair giving candidates who meet the stipulated minimum requirements equal opportunity for
selection.
Select candidates on the basis of merit and ability.
Key Components:
Deciding on terms of appointment

Selection of candidates
Probation
Sr.
No.
Document No.
1.
QSM 0.1
2.
QSM 0.2
No. of
Pages
Revision No with
Effective Date
Company Profile
Rev No 00
Eff. Date -01/10/2009
Abbreviation
Rev No 00
Eff. Date -01/10/2009
Name of Document
Rev No 00
21
3.
QSM 0.3
Vocabulary
Eff. Date -01/10/2009
4.
QSM 0.4
Certificate
Rev No 00
Eff. Date -01/10/2009
5.
QSM - 1.1
Scope
Rev No 00
Eff. Date -01/10/2009
6.
QSM 4.1
Quality Management System
Rev No 00
Eff. Date -01/10/2009
7.
QSM 4.2
Control of Documents
Rev No 00
Eff. Date -01/10/2009
8.
QSM 4.3
Control of Records
Rev No 00
Eff. Date -01/10/2009
9.
QSM 5.1
Management Commitment & Customer Focus
Rev No 00
Eff. Date -01/10/2009
10.
QSM 5.2
Quality Policy & Objective
Rev No 00
Eff. Date -01/10/2009
11.
QSM 5.3
Responsibility , Authority & Communication
12
Rev No 00
Eff. Date -01/10/2009
Rev No 00
Eff. Date -01/10/2009
12.
QSM 5.4
Management Review
13.
QSM 6.1
Human Resources
(Competence Awareness & Training )
Rev No 00
Eff. Date -01/10/2009
14.
QSM 6.2
Infrastructure , Maintenance and Work

Environment
Rev No 00
Eff. Date -01/10/2009
16.
QSM 7.1
Planning of Product Realization Process
Rev No 00
Eff. Date -01/10/2009
Sr.
No.
Document No.
No. of
Pages
Revision No with
Effective Date
Rev No 00
Eff. Date -01/10/2009
17.
QSM 7.2
Name of Document
Customer Related Process ( Marketing )
22
19.
QSM 7.4
Purchasing
Rev No 00
Eff. Date -01/10/2009
20.
QSM 7.5
Control of Production
Rev No 00
Eff. Date -01/10/2009009
21.
QSM 7.6
Identification and Traceability
Rev No 00
Eff. Date -01/10/2009
22.
QSM 7.7
Customer Property
Rev No 00
Eff. Date -01/10/2009
23.
QSM 7.8
Preservation of Product(Stores)
Rev No 00
Eff. Date -01/10/2009
24.
QSM 7.9
Control of Monitoring and Measuring equipments

(Calibration )
Rev No 00
Eff. Date -01/10/2009
25.
QSM 8.1
Internal Audit
Rev No 00
Eff. Date -01/10/2009
Monitoring and Measurement of Process
Rev No 00
Eff. Date -01/10/2009
Monitoring and Measurement of Customer

Satisfaction
Rev No 01
Eff. Date -01/07/2009
26.
QSM 8.2
27.
QSM 8.2.1
28.
QSM 8.3
Monitoring and Measurement of Product

( Inspection )
Rev No 00
Eff. Date -01/10/2009
29.
QSM 8.4
Control of Non Conforming Product
Rev No 00
Eff. Date -01/10/2009
30.
QSM 8.5
Analysis of Data
Rev No 00
Eff. Date -01/10/2009
31.
QSM 8.6
Continual Improvement
Rev No 00
Eff. Date -01/10/2009
32.
QSM 8.7
Corrective Action
Rev No 00
Eff. Date -01/10/2009
33.
QSM 8.8
Preventive Action
Rev No 00
Eff. Date -01/07/2009
23
I.SO. 9001:2008
Look for the good in every person and every situation, you will almost always find it.
1. Provision of Resources.
General
1.1
To implement and maintain quality management system and continually
improve its
effectiveness to enhance customer satisfaction, necessary resources needed is
determined and provided.
1.2
This includes raw-material, men, machine, inspection & test equipments,

method,
facilities
and work environment to meet customer satisfaction.

2.
24
Human resources
2.1
are
Organization ensures that personnel performing work affecting product quality
competent on the basis of appropriate education, training, skills and

experience.
2.2
Competence, awareness and training.
2.2.1
Competence needs for personnel performing activities affecting product
quality are
determined.
2.2.2 Suitable training is imparted as deemed necessary, to satisfy competence
need so determined.
2.2.3 Effectiveness of action taken is evaluated and if so required, the person is re
trained.
2.2.4 The employees are made aware of the relevance and importance of their
activities.
2.2.5 Employees are also made aware of their contribution in achieving the quality
objectives.
2.2.6 Appropriate record of education, experience, training and skills is maintained.
2.2.7 A standard Operating Procedure is documented for the same.(SOP 6.1)
QUALITY MANAGEMENT SYSTEM POLICY)
It is the policy of Sutlej Textile and Industries Limited, Bhilad, to
supply quality fabrics and ready made garments at competitive price
that
meets
customers
expectations
and
desired
customers
satisfaction.
To fulfill this Quality Policy
A customer oriented Quality Management System is established to

ensure that the Quality is built into the process and product at each
stage of manufacturing and only the quality product reaches the
customer always on time.
The production facilities are updated on a regular basis to meet everincreasing quality requirements of the customers. The internal R&D
25
efforts shall be geared up to ensure that the process and product

quality is improved on continual basis.
The training facilities are strengthened to educate and develop the

employees at all levels. Employees are motivated to achieve the
objectives set by the organization.
The organization provides the required resources to maintain and

update facilities, skill and systems to achieve quality objectives in an
work environment conducive to growth.
Place: Mumbai
Date: 01.10.09
K.C. Agarwal
Executive president
1. For easy understanding Quality Policy is translated in local language and displayed
at all strategic locations.
2. Every employee of the organization is trained on quality policy
ORGANISATIONAL OBJECTIVES
1. To sustain a business growth of at least 20% per annum both in terms of value
and quantity.
2
To reduce customer complaints to 5% n the next three years.

DEPARTMENTAL OBJECTIVES
WEAVING/ Home Textile
1. Loom efficiency to be maintained at min. of 85%.
26
2. A grade fabric should be more than 90 % of the total production. ( Daily grey
checking report and daily grey checking summery )
3. Knotting and gaiting time not to exceed more than 1.5 Hrs and 2. 5 hrs
respectively.
4. Hard waste not to exceed 2.8 % of the total production.
PROCESSING
1. Re-process not to exceed more than 7% of the total production. ( Stenter5% , Mechanical 2%)
2 Machine utilization should not be less than 92%
3 Fabric damage due to processing not to exceed 0.65% of the total
production.
WARPING
1. Warp beam complaints from Weaving department to be reduced to Zero.
ENGINEERING
1. Stenter stoppage time due to break down not to exceed 1.5 % of total
working hours.
2 Power consumption (GEB & DG) not to exceed 65 units on per 100 mtrs of
production.
3 Coal consumption not to exceed 50 kg per 100 mtrs of Production.
QA & LAB
1. Reply of each market complaint in 7 days from the date of receipt of
complaint at Bhilad.
Garments
1. End line alteration not to exceed 8% of the total garments stitched within next 6
months.
2. Final (Post Pressing) not to exceed 3% of the total garments checked.
STORES
Dead stock (unused stocks lying for more than six months) to be reduced to 2.5
% of the total inventory in the next 3 years.
Personnel
To enhance the competence of each employees by at least 0.5 in the scale of 1
to 10 every year.
Garment Formats.
Sr No
1
2
3
4
5
6
7
8
9
10
11
12
13
Name of the report

Monthly Production Planning
Operation wise machine lay out
P.P.Meeting Details
Cutting Challan
Cut Plan
Lay Book
Hourly Production Report (Stitching )
Daily Production Report (Stitching )
Stitching to Finishing Challan
Stitching In put output register
Stitching reconciliation Report
Daily Hourly Pressing report
Hourly Checking Report
Format No
FMT 7.15.1
FMT 7.15.2
FMT 7.15.3
FMT 7.15.4
FMT 7.15.5
FMT 7.15.6
FMT 7.15.7
FMT 7.15.8
FMT 7.15.9
FMT 7.15.10
FMT 7.15.11
FMT 7.15.12
FMT 7.15.13
27

14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
Daily Packing Report

Packing List
Production Report Department Wise
Daily Production
Fabric Checking Report
Spreading Quality Control
Cut Parts Quality Control
Stitckered Part Quality control
Sorting and Bundling Report
Inline Checking (Front )
Inline Checking (Back )
Inline Checking (Assembly I )
Inline Checking (Assembly II )
Inline Periodic Checking
End Line Checking Report
Final Garment Checking Report
Measurement Checking Report
Final Audit
Sutlej Textiles and Industries

Ltd.
Unit : Damanganga Garments
Department: Q.A.
Sr
No
1
2
3
4
5
6
7
8
9
List of Records
Name of the Records

Fabric Checking Report
Spreading Quality Control
Cut Part Quality Control
Snickered Part Checking Report
Sorting and Bundling Checking
Reports
Inline Checking ( Front )
Inline Checking ( Back )
Inline Checking ( Assembly I )
Inline Checking ( Assembly II )
Index No
Q-1
Q-2
Q-3
Q-4
Q-5
Q-6
Q-7
Q-8
Q-9
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
FMT
7.15.14
7.15.15
7.15.16
7.15.17
8.3.17
8.3.18
8.3.19
8.3.20
8.3.21
8.3.22
8.3.23
8.3.24
8.3.25
8.3.26
8.3.27
8.3.28
8.3.29
8.3.30
FMT : 4.3.1
Rev. : 00
Eff. Dt. : 1.10.09
Retention
Period
6 Months
2 Months
2 Months
2 Months
2 Months
Disposing
Authority
QA Manager
QA Manager
QA Manager
QA Manager
QA Manager
2
2
2
2
QA
QA
QA
QA
Months
Months
Months
Months
Manager
Manager
Manager
Manager
28

10
11
12
13
14
Inline Periodic Checking

End Line Checking Report
Final Garment Checking Report
Measurement Checking reports
Final Audit
Q-10
Q-11
Q-12
Q-13
Q-14
2
2
2
2
6
Months
Months
Months
Months
Month
QA
QA
QA
QA
QA
Manager
Manager
Manager
Manager
Manager
Department: Sampling Department.

Sr
No
1
2
3
4
5
Name of the Records

Measurement Chart
Sampling Daily Report
Sampling Evaluation Sheet
Sampling Communication
Marketing/ Buyer
Sampling Cutting Information
Index No
S-1
S-2
S-3
S-4
Retention Disposing
Period
Authority
Sampling I/C
Sampling I/C
Sampling I/C
Sampling I/C
S-5
Sampling I/C
Name of the candidate selected for auditors training.

Sr No
1
2
3
4
5
6
7
8
9
10
11
12
13
Auditor Name
Mr Banavarilal
Mr Krishna Mahyawanshi
Mr Lalit Dhote
Mr Monohar Joshi
Mr C.P. Sagar
Mr T.B. Yadav
Mr R.M. Rana
Mr Zakir
Mr Pradeep
Mr Sagar
Mr Ram Mohanty
Mr P.C. Mishra
Mr.Vinod Thakur
Department
Weaving
Weaving
Processing
Processing
Engineering
Engineering
Store
R&D
R&D
P.P.C.
Folding
H.R.
Home Textiles
29

14
15
Mr Mahendra Yadav
Mr Sahadev Singh
Sutlej Textiles and Industries

Ltd.
Unit : Daman ganga Garments
Department: Trim Store
Sr
No
1
2
3
4
5
6
7
8
Home Textiles
Garments
List of Records
Name of the Records
Index No
I.M.R
IMR Register
Issue Slip
Physical Stock Register
Challan File
P O File
Indent File
Inspection register
TS-1
TS-2
TS-3
TS-4
TS-5
TS -6
TS-7
TS-8
FMT : 4.3.1
Rev. : 00
Eff. Dt. : 1.10.09
Retention
Period
1 Year
1 Year
6 Month
1 Year
1 Year
1 Year
1 Year
1 Year
Disposing
Authority
Store I/C
Store I/C
Store I/C
Store I/C
Store I/C
Store I/C
Store I/C
Store I/C
Company Law:
Classes of company:
1. Private Limited company
2. Public Limited company
3. Unlimited company
Formation of Private Company:

1. Name: The name of private company must end with word Private limited . it is
necessary to mention the word Private limited.
2. Subscribers. Minimum 2 persons, Maximum 50 persons.
3. Directors: Minimum 2 persons.
Formation of Public company:
30
31
1. Name: Name of a public company should end with the word Limited . It is
not necessary to mention Public Limited.
2. Subscribers: Minimum 7 persons
3. Directors: Minimum 3 persons (directors).
Formation of guarantee company:
A guarantee company means a company having a liability of its members limited by
the memorandum to such amount as the members may respectively undertake to contribute in the assets of
the company in the event of its being wound up. The guarantee company may be a private company or a
public limited company. It may have share capital or may not have any share capital.
Articles:
The articles of a private company must provide the following:
a) Restricts the rights to transfer its share.
b) Limits the number of its members to fifty . while calculating the number of member the following
members shall be excluded.
I.
II.
III.
Persons who are in the employment of the company.

Former employees of the company.
Where two or more persons hold shares in joint name. (They shall be treated as single member.)
C) Prohibits any invitations to the public to subscribe for any shares in or debentures of the
company.
Your belief determines your action and your action determines your results, but first you have to believe.
INTERNATIONAL
STANDARD
ISO9001
Contents
Page
32
1 Scope
1.1 General
1.2 Application
2 Normative reference
3 Terms and definitions
4 Quality management system
4.1 General requirements
4.2 Documentation requirements
5 Management responsibility
5.1 Management commitment
5.2 Customer focus
5.3 Quality policy
5.4 Planning
5.5 Responsibility, authority and communication
5.6 Management review
6 Resource management
6.1 Provision of resources
6.2 Human resources
6.3 Infrastructure
6.4 Work environment
7 Product realization
7.1 Planning of product realization
7.2 Customer-related processes
7.3 Design and development
7.4 Purchasing
7.5 Production and service provision
7.6 Control of monitoring and measuring devices
8 Measurement, analysis and improvement
8.1 General
8.2 Monitoring and measurement
8.3 Control of nonconforming product
8.4 Analysis of data
8.5 Improvement
Quality management systems Requirements
1 Scope
1.1 General
This International Standard specifies requirements for a quality management system where an
organization
a) Needs to demonstrate its ability to consistently provide product that meets customer and
applicable regulatory requirements, and
b) Aims to enhance customer satisfaction through the effective application of the system, including
processes for continual improvement of the system and the assurance of conformity to customer
and applicable regulatory requirements.
33
NOTE In this International Standard, the term product applies only to the product intended for, or
required by, a customer.
1.2 Application
All requirements of this International Standard are generic and are intended to be applicable
to all organizations, regardless of type, size and product provided.
Where any requirement(s) of this International Standard cannot be applied due to the nature
of an organization and its product, this can be considered for exclusion. Where exclusions are
made, claims of conformity to this International Standard are not acceptable unless these
exclusions are limited to requirements within clause 7, and such exclusions do not affect the
organization's ability, or responsibility, to provide product that fulfils customer and applicable
regulatory requirements.
2 Normative reference
The following normative document contains provisions which, through reference in this text,
constitute provisions of this International Standard. For dated references, subsequent amendments
to, or revisions of, any of these publications do not apply. However, parties to agreements based on
this International Standard are encouraged to investigate the possibility of applying the most recent
edition of the normative document indicated below. For undated references, the latest edition of the
normative document referred to applies. Members of ISO and IEC maintain registers of currently
valid International Standards.
ISO 9000:1) , Quality management systems Fundamentals and vocabulary.
3 Terms and definitions

For the purposes of this International Standard, the terms and definitions given in ISO 9000 apply.
1) To be published. (Revision of ISO 8402:1994 and ISO 9000-1:1994)
The following terms, used in this edition of ISO 9001 to describe the supply chain, have
been changed to reflect the vocabulary currently used: The term organization replaces the term
supplier used in ISO 9001:1994, and refers to the unit to which this International Standard applies.
Also, the term supplier now replaces the term subcontractor. Throughout the text of this
International Standard, wherever the term product occurs, it can also mean service.
4 Quality management system
4.1 General requirements
The organization shall establish, document, implement and maintain a quality management system
and continually improve its effectiveness in accordance with the requirements of this International
Standard.
The organization shall
34
a) Identify the processes needed for the quality management system and their application
throughout the organization (see 1.2),
b) Determine the sequence and interaction of these processes,
c) Determine criteria and methods needed to ensure that both the operation and control of these
processes are effective,
d) Ensure the availability of resources and information necessary to support the operation and
monitoring of these processes,
e) Monitor, measure and analyse these processes, and
f) Implement actions necessary to achieve planned results and continual improvement of these
processes.
These processes shall be managed by the organization in accordance with the requirements
of this International Standard.
NOTE Processes needed for the quality management system referred to above should include
processes for management activities, provision of resources, product realization and measurement.
Where an organization chooses to outsource any process that affects product conformity
with requirements, the organization shall ensure control over such processes. Control of such
outsourced processes shall be identified within the quality management system.
4.2 Documentation requirements
4.2.1 General
The quality management system documentation shall include
a) Documented statements of a quality policy and quality objectives,
b) A quality manual,
c) Documented procedures required by this International Standard,
d) Documents needed by the organization to ensure the effective planning, operation and control of
its processes, and
e) Quality records required by this International Standard (see 4.2.4).
NOTE 1 Where the term documented procedure appears within this International Standard, this
means that the procedure is established, documented, implemented and maintained.
NOTE 2 The extent of the quality management system documentation can differ from one
organization to another due to
a) The size of organization and type of activities,
b) The complexity of processes and their interactions, and
c) The competence of personnel.
NOTE 3 The documentation can be in any form or type of medium.
4.2.2 Quality manual
The organization shall establish and maintain a quality manual that includes
a) The scope of the quality management system, including details of and justification for any
exclusions (see 1.2),
b) The documented procedures established for the quality management system, or reference to
them, and
c) A description of the interaction between the processes of the quality management system.
35
4.2.3 Control of documents

Documents required by the quality management system shall be controlled. Quality records
are a special type of document and shall be controlled according to the requirements given in 4.2.4.
A documented procedure shall be established to define the controls needed
a) To approve documents for adequacy prior to issue,
b) To review and update as necessary and re-approve documents,
c) To ensure that changes and the current revision status of documents are identified,
d) To ensure that relevant versions of applicable documents are available at points of use,
e) To ensure that documents remain legible and readily identifiable,
f) To ensure that documents of external origin are identified and their distribution controlled, and
g) To prevent the unintended use of obsolete documents, and to apply suitable identification to
them if they are retained for any purpose.
4.2.4 Control of quality records
Quality records shall be established and maintained to provide evidence of conformity to
requirements and of the effective operation of the quality management system. Quality records shall
remain legible, readily identifiable and retrievable. A documented procedure shall be established to
define the controls needed for the identification, storage, protection, retrieval, retention time and
disposition of quality records.
5 Management responsibility
5.1 Management commitment
Top management shall provide evidence of its commitment to the development and
implementation of the quality management system and continually improving its effectiveness by
a) Communicating to the organization the importance of meeting customer as well as statutory and
regulatory requirements,
b) Establishing the quality policy,
c) Ensuring that quality objectives are established,
d) Conducting management reviews, and
e) Ensuring the availability of resources.
5.2 Customer focus
Top management shall ensure that customer requirements are determined and fulfilled with the aim
of enhancing customer satisfaction (see 7.2.1 and 8.2.1).
5.3 Quality policy
Top management shall ensure that the quality policy
a) Is appropriate to the purpose of the organization,
b) Includes a commitment to comply with requirements and continually improve the effectiveness of
the quality management system,
c) provides a framework for establishing and reviewing quality objectives,
d) Is communicated and understood within the organization, and
e) Is reviewed for continuing suitability.
5.4 Planning
5.4.1 Quality objectives
36
Top management shall ensure that quality objectives, including those needed to meet requirements
for product [see 7.1 a)], are established at relevant functions and levels within the organization. The
quality objectives shall be measurable and consistent with the quality policy.
5.4.2 Quality management system planning
Top management shall ensure that
a) The planning of the quality management system is carried out in order to meet the requirements
given in 4.1, as well as the quality objectives, and
b) The integrity of the quality management system is maintained when changes to the quality
management system are planned and implemented.
5.5 Responsibility, authority and communication
5.5.1 Responsibility and authority
Top management shall ensure that the responsibilities, authorities and their interrelation are defined
and communicated within the organization.
5.5.2 Management representative
Top management shall appoint a member of management who, irrespective of other
responsibilities, shall have responsibility and authority that includes
a) Ensuring that processes needed for the quality management system are established,
implemented and maintained,
b) Reporting to top management on the performance of the quality management system and any
need for improvement, and
c) Ensuring the promotion of awareness of customer requirements throughout the organization.
NOTE The responsibility of a management representative can include liaison with external parties
on matters relating to the quality management system.
5.5.3 Internal communication
Top management shall ensure that appropriate communication processes are established within
the organization
and that communication takes place regarding the effectiveness of the quality management system.
5.6 Management review
5.6.1 General
Top management shall review the organization's quality management system, at planned intervals,
to ensure its continuing suitability, adequacy and effectiveness. This review shall include assessing
opportunities for improvement and the need for changes to the quality management system,
including the quality policy and quality objectives.
Records from management reviews shall be maintained (see 4.2.4).
5.6.2 Review input
The input to management review shall include information on
a) Results of audits,
b) Customer feedback,
c) Process performance and product conformity,
d) Status of preventive and corrective actions,
e) Follow-up actions from previous management reviews,
f) Planned changes that could affect the quality management system, and
37
g) Recommendations for improvement.

5.6.3 Review output
The output from the management review shall include any decisions and actions related to
a) Improvement of the effectiveness of the quality management system and its processes,
b) Improvement of product related to customer requirements, and
c) Resource needs.
6 Resource management
6.1 Provision of resources
The organization shall determine and provide the resources needed
a) To implement and maintain the quality management system and continually improve its
effectiveness, and
b) To enhance customer satisfaction by meeting customer requirements.
6.2 Human resources
6.2.1 General
Personnel performing work affecting product quality shall be competent on the basis of appropriate
education, training, skills and experience.
6.2.2 Competence, awareness and training
The organization shall
a) Determine the necessary competence for personnel performing work affecting product quality,
b) Provide training or take other actions to satisfy these needs,
c) Evaluate the effectiveness of the actions taken,
d) Ensure that its personnel are aware of the relevance and importance of their activities and how
they contribute to the achievement of the quality objectives, and
e) Maintain appropriate records of education, training, skills and experience (see 4.2.4).
6.3 Infrastructure
The organization shall determine, provide and maintain the infrastructure needed to achieve
conformity to product requirements. Infrastructure includes, for example
a) Buildings, workspace and associated utilities,
b) Process equipment, both hardware and software, and
c) Supporting services such as transport or communication.
6.4 Work environment
The organization shall determine and manage the work environment needed to achieve conformity
to product requirements.
7 Product realization
7.1 Planning of product realization
The organization shall plan and develop the processes needed for product realization. Planning of
product realization shall be consistent with the requirements of the other processes of the quality
management system (see 4.1).
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In planning product realization, the organization shall determine the following, as appropriate:
a) Quality objectives and requirements for the product;
b) The need to establish processes, documents, and provide resources specific to the product;
c) Required verification, validation, monitoring, inspection and test activities specific to the product
and the criteria for product acceptance;
d) Records needed to provide evidence that the realization processes and resulting product fulfil
requirements (see 4.2.4).
The output of this planning shall be in a form suitable for the organization's method of operations.
NOTE 1 A document specifying the processes of the quality management system (including the
product realization processes) and the resources to be applied to a specific product, project or
contract, can be referred to as a quality plan.
NOTE 2 The organization may also apply the requirements given in 7.3 to the development of
product realization processes.
7.2 Customer-related processes
7.2.1 Determination of requirements related to the product
The organization shall determine
a) Requirements specified by the customer, including the requirements for delivery and postdelivery activities,
b) Requirements not stated by the customer but necessary for specified use or known and intended
use,
c) Statutory and regulatory requirements related to the product, and
d) Any additional requirements determined by the organization.
7.2.2 Review of requirements related to the product
The organization shall review the requirements related to the product. This review shall be
conducted prior to the organization's commitment to supply a product to the customer (e.g.
submission of tenders, acceptance of contracts or orders, acceptance of changes to contracts or
orders) and shall ensure that
a) Product requirements are defined,
b) Contract or order requirements differing from those previously expressed are resolved, and
c) The organization has the ability to meet the defined requirements.
Records of the results of the review and actions arising from the review shall be maintained
(see 4.2.4).
Where the customer provides no documented statement of requirement, the customer requirements
shall be confirmed by the organization before acceptance.
Where product requirements are changed, the organization shall ensure that relevant
documents are amended and that relevant personnel are made aware of the changed
requirements.
NOTE In some situations, such as internet sales, a formal review is impractical for each order.
Instead the review can cover relevant product information such as catalogues or advertizing
material.
7.2.3 Customer communication
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The organization shall determine and implement effective arrangements for communicating with
customers in relation to
a) Product information,
b) Enquiries, contracts or order handling, including amendments, and
c) Customer feedback, including customer complaints.
7.3 Design and development
7.3.1 Design and development planning
The organization shall plan and control the design and development of product.
During the design and development planning, the organization shall determine
a) the design and development stages,
b) the review, verification and validation that are appropriate to each design and development
stage, and
c) the responsibilities and authorities for design and development.
The organization shall manage the interfaces between different groups involved in design
and development to ensure effective communication and clear assignment of responsibility.
Planning output shall be updated, as appropriate, as the design and development
progresses.
7.3.2 Design and development inputs
Inputs relating to product requirements shall be determined and records maintained (see 4.2.4).
These shall include
a) Functional and performance requirements,
b) Applicable statutory and regulatory requirements,
c) Where applicable, information derived from previous similar designs, and
d) Other requirements essential for design and development.
These inputs shall be reviewed for adequacy. Requirements shall be complete,
unambiguous and not in conflict with each other.
7.3.3 Design and development outputs
The outputs of design and development shall be provided in a form that enables verification against
the design and development input and shall be approved prior to release.
Design and development outputs shall
a) Meet the input requirements for design and development,
b) Provide appropriate information for purchasing, production and for service provision,
c) Contain or reference product acceptance criteria, and
d) Specify the characteristics of the product that are essential for its safe and proper use.
7.3.4 Design and development review
At suitable stages, systematic reviews of design and development shall be conducted
a) To evaluate the ability of the results of design and development to fulfil requirements, and
b) To identify any problems and propose necessary actions.
Participants in such reviews shall include representatives of functions concerned with the
design and development stage(s) being reviewed. Records of the results of the reviews and any
necessary actions shall be maintained (see 4.2.4).
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7.3.5 Design and development verification

Verification shall be performed to ensure that the design and development outputs have satisfied
the design and development input requirements. Records of the results of the verification and any
7.3.6 Design and development validation
Design and development validation shall be performed in accordance with planned arrangements
(see 7.3.1) to ensure that the resulting product is capable of fulfilling the requirements for the
specified or known intended use or application. Wherever practicable, validation shall be completed
prior to the delivery or implementation of the product. Records of the results of validation and any
7.3.7 Control of design and development changes
Design and development changes shall be identified and records maintained. The changes shall be
reviewed, verified and validated, as appropriate, and approved before implementation. The review
of design and development changes shall include evaluation of the effect of the changes on
constituent parts and delivered product.
Records of the results of the review of changes and any necessary actions shall be maintained (see
4.2.4).
7.4 Purchasing
7.4.1 Purchasing process
The organization shall ensure that purchased product conforms to specified purchase requirements.
The type and extent of control applied to the supplier and the purchased product shall be
dependent upon the effect of the purchased product on subsequent product realization or the final
product.
The organization shall evaluate and select suppliers based on their ability to supply product in
accordance with the organization's requirements. Criteria for selection, evaluation and re-evaluation
shall be established. Records of the results of evaluations and any necessary actions arising from
the evaluation shall be maintained (see 4.2.4).
7.4.2 Purchasing information
Purchasing information shall describe the product to be purchased, including where appropriate
a) Requirements for approval of product, procedures, processes and equipment,
b) Requirements for qualification of personnel, and
c) Quality management system requirements.
The organization shall ensure the adequacy of specified purchase requirements prior to their
communication to the supplier.
7.4.3 Verification of purchased product
The organization shall establish and implement the inspection or other activities necessary for
ensuring that purchased product meets specified purchase requirements.
Where the organization or its customer intends to perform verification at the supplier's premises, the
organization shall state the intended verification arrangements and method of product release in the
purchasing information.
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7.5 Production and service provision

7.5.1 Control of production and service provision
The organization shall plan and carry out production and service provision under controlled
conditions. Controlled conditions shall include, as applicable
a) The availability of information that describes the characteristics of the product,
b) The availability of work instructions,
c) The use of suitable equipment,
d) The availability and use of monitoring and measuring devices,
e) The implementation of monitoring and measurement, and
f) The implementation of release, delivery and post-delivery activities.
7.5.2 Validation of processes for production and service provision
The organization shall validate any processes for production and service provision where the
resulting output cannot be verified by subsequent monitoring or measurement. This includes any
processes where deficiencies become apparent only after the product is in use or the service has
been delivered.
Validation shall demonstrate the ability of these processes to achieve planned results.
The organization shall establish arrangements for these processes including, as applicable
a) defined criteria for review and approval of the processes,
b) approval of equipment and qualification of personnel,
c) use of specific methods and procedures,
d) requirements for records (see 4.2.4), and
e) revalidation.
7.5.3 Identification and traceability
Where appropriate, the organization shall identify the product by suitable means throughout product
realization. The organization shall identify the product status with respect to monitoring and
measurement requirements. Where traceability is a requirement, the organization shall control and
record the unique identification of the product (see 4.2.4).
NOTE In some industry sectors, configuration management is a means by which identification and
traceability are maintained.
7.5.4 Customer property
The organization shall exercise care with customer property while it is under the organization's
control or being used by the organization. The organization shall identify, verify, protect and
safeguard customer property provided for use or incorporation into the product. If any customer
property is lost, damaged or otherwise found to be unsuitable for use, this shall be reported to the
customer and records maintained (see 4.2.4).
NOTE Customer property can include intellectual property.
7.5.5 Preservation of product
The organization shall preserve the conformity of product during internal processing and delivery to
the intended destination. This preservation shall include identification, handling, packaging, storage
and protection. Preservation shall also apply to the constituent parts of a product.
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7.6 Control of monitoring and measuring devices

The organization shall determine the monitoring and measurement to be undertaken and the
monitoring and measuring devices needed to provide evidence of conformity of product to
determined requirements (see 7.2.1).
The organization shall establish processes to ensure that monitoring and measurement can be
carried out and are carried out in a manner that is consistent with the monitoring and measurement
requirements.
Where necessary to ensure valid results, measuring equipment shall:
a) Be calibrated or verified at specified intervals, or prior to use, against measurement standards
traceable to international or national measurement standards; where no such standards exist, the
basis used for calibration or verification shall be recorded;
b) Be adjusted or re-adjusted as necessary;
c) Be identified to enable the calibration status to be determined;
d) Be safeguarded from adjustments that would invalidate the measurement result;
e) Be protected from damage and deterioration during handling, maintenance and storage.
In addition, the organization shall assess and record the validity of the previous measuring results
when the equipment is found not to conform to requirements. The organization shall take
appropriate action on the equipment and any product affected. Records of the results of calibration
and verification shall be maintained (see 4.2.4).
When used in the monitoring and measurement of specified requirements, the ability of computer
software to satisfy the intended application shall be confirmed. This shall be undertaken prior to
initial use and reconfirmed as necessary.
NOTE See ISO 10012-1 and ISO 10012-2 for guidance.
8 Measurement, analysis and improvement

8.1 General
The organization shall plan and implement the monitoring, measurement, analysis and
improvement processes needed
a) To demonstrate conformity of the product,
b) To ensure conformity of the quality management system, and
c) To continually improve the effectiveness of the quality management system.
This shall include determination of applicable methods, including statistical techniques, and the
extent of their use.
8.2 Monitoring and measurement
8.2.1 Customer satisfaction
As one of the measurements of the performance of the quality management system, the
organization shall monitor information relating to customer perception as to whether the
organization has fulfilled customer requirements. The methods for obtaining and using this
information shall be determined.
8.2.2 Internal audit
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The organization shall conduct internal audits at planned intervals to determine whether the quality
management system
a) Conforms to the planned arrangements (see 7.1), to the requirements of this International
Standard and to the quality management system requirements established by the organization, and
b) Is effectively implemented and maintained.
An audit programme shall be planned, taking into consideration the status and importance of the
processes and areas to be audited, as well as the results of previous audits. The audit criteria,
scope, frequency and methods shall be defined. Selection of auditors and conduct of audits shall
ensure objectivity and impartiality of the audit process.
Auditors shall not audit their own work.
The responsibilities and requirements for planning and conducting audits, and for reporting results
and maintaining records (see 4.2.4) shall be defined in a documented procedure.
The management responsible for the area being audited shall ensure that actions are taken without
undue delay to eliminate detected nonconformities and their causes. Follow-up activities shall
include the verification of the actions taken and the reporting of verification results (see 8.5.2).
NOTE See ISO 10011-1, ISO 10011-2 and ISO 10011-3 for guidance.
8.2.3 Monitoring and measurement of processes
The organization shall apply suitable methods for monitoring and, where applicable, measurement
of the quality management system processes. These methods shall demonstrate the ability of the
processes to achieve planned results. When planned results are not achieved, correction and
corrective action shall be taken, as appropriate, to ensure conformity of the product.
8.2.4 Monitoring and measurement of product
The organization shall monitor and measure the characteristics of the product to verify that product
requirements are fulfilled. This shall be carried out at appropriate stages of the product realization
process in accordance with the planned arrangements (see 7.1).
Evidence of conformity with the acceptance criteria shall be maintained. Records shall indicate the
person(s) authorizing release of product (see 4.2.4).
Product release and service delivery shall not proceed until all the planned arrangements (see 7.1)
have been satisfactorily completed, unless otherwise approved by a relevant authority, and where
applicable by the customer.
8.3 Control of nonconforming product
The organization shall ensure that product which does not conform to product requirements is
identified and controlled to prevent its unintended use or delivery. The controls and related
responsibilities and authorities for dealing with nonconforming product shall be defined in a
documented procedure.
The organization shall deal with nonconforming product by one or more of the following ways:
a) By taking action to eliminate the detected nonconformity;
b) By authorizing its use, release or acceptance under concession by a relevant authority and,
where applicable, by the customer;
c) By taking action to preclude its original intended use or application.
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Records of the nature of nonconformities and any subsequent actions taken, including concessions
obtained, shall be maintained (see 4.2.4).
When nonconforming product is corrected it shall be subject to re-verification to demonstrate
conformity to the requirements.
When nonconforming product is detected after delivery or use has started, the organization shall
take action appropriate to the effects, or potential effects, of the nonconformity.
8.4 Analysis of data
The organization shall determine, collect and analyse appropriate data to demonstrate the suitability
and effectiveness of the quality management system and to evaluate where continual improvement
of the quality management system can be made. This shall include data generated as a result of
monitoring and measurement and from other relevant sources.
The analysis of data shall provide information relating to
a) Customer satisfaction (see 8.2.1),
b) Conformance to product requirements (see 7.2.1),
c) Characteristics and trends of processes and products including opportunities for preventive
action, and
d) Suppliers.
8.5 Improvement
8.5.1 Continual improvement
The organization shall continually improve the effectiveness of the quality management system
through the use of the quality policy, quality objectives, audit results, analysis of data, corrective
and preventive actions and management review.
8.5.2 Corrective action
The organization shall take action to eliminate the cause of nonconformities in order to prevent
recurrence.
Corrective actions shall be appropriate to the effects of the nonconformities encountered.
A documented procedure shall be established to define requirements for
a) Reviewing nonconformities (including customer complaints),
b) Determining the causes of nonconformities ,
c) Evaluating the need for action to ensure that nonconformities do not recur,
d) Determining and implementing action needed,
e) Records of the results of action taken (see 4.2.4), and
f) Reviewing corrective action taken.
8.5.3 Preventive action
The organization shall determine action to eliminate the causes of potential nonconformities in order
to prevent their occurrence. Preventive actions shall be appropriate to the effects of the potential
problems.
A documented procedure shall be established to define requirements for
a) Determining potential nonconformities and their causes,
b) Evaluating the need for action to prevent occurrence of nonconformities,
c) Determining and implementing action needed,

d) Records of results of action taken (see 4.2.4), and
e) Reviewing preventive action taken.
The following format may be used to summarize the issues and strategies required within your
departmental Human resources plan:-
HR ACTIVITY
Recruitment
Departmental position review
Staff development and training
Organization Change
Turn over rate analysis
Leave/termination anlysis
Demographic analysis
Leave utilization
Diversity
Performance development
planning
Budget
Communications
ISSUES
STRATEGIES
TIME FRAME
45
46
Other HR Issues
WHAT ARE SKILLS AND SKILL BLOCK:

Skills are the basic components of a skill based system. These skills typically are grouped into skill blocks
that include predefined set of skills, knowledge and tasks. When performed by employees, these skill
blocks will add value to the work process and increase the likelihood of the work units success. Skills and
skill blocks should be directly related to the business needs of the agency. Based on business needs,
agency should encourage employees in a skill- based system to achieve the highest potential skill level
required.
Example: Skill Block:
Dump truck Single Axle.
A. Spreading Material.
Stone: Determine where stone is needed and spread in a manner that does not require additional
work and equipment to level. uses chain setting effectively to ensure proper application of stone.
Asphalt: spread material uniformly and ensure proper placement.
B. Hauling and dumping material:

Determines appropriate dumping locations, hauls (with cover) dumps in areas without damage to
equipment
C. Snow removal:
Load spreader and plow .on truck, install chains. If required, set appropriate settings on spreader
pushes snow and operate spreader according to instructions.
D. Towing equipment:
Hook unhooks and pulls and maneuvers light duty equipment.
E. Prevention Maintenance:
Perform daily operator checklist and rectify all minor problems determined while performing the
checklist. Change oil, grease, change filters keep all fluids at proper level
How are skill-Based systems used?
Skill-based system can serve as a way to integrate human resource practices under the compensation
management system. Agencies that elect to use skill-based systems need to consider exactly how they
will be used to support the agencys mission and desired strategic outcomes. Furthermore, agencies will
47
need to determine the extent to which this type of system will import and affect the agencys human
resource practices.
Training and development: Connection to agency business need is the corner stone to skill-based
systems. The agencys commitment to learning is vital to the success of the system. The skill
identified within a skill block may as curriculum for training. Training plan should be well
documented, include specific training objectives and communicated to employees.
Recruitment and selection: System can be developed to identify knowledge and skills for
recruiting and assessing applicants for agency positions.
Performance Management: System can be used to support the assessment of employee
performance.
Compensation decision: Systems will determine how pay will be administered based on
defined skill blocks and guide other pay decision.
What are the steps for developing skill-based system?

1. Identify the group of employees to be covered.
2. Gather data: Identify knowledge and skills that are important to the work unit and can be
objectively measured.
3. Development skill and skill inventories: based on the information identified in the data
collection step, skill inventories are developed that list the discrete knowledge and skills
needed to complete the required tasks.
Workforce Profile:
48
The Role of the HR Officer

The maintenance of workplace discipline is strictly a function of line management. Human
Resources Officer should be available to assist line management where required. As far as possible,
the Human Resources Officer should, in consultation with the official chairing hearing, ensure that
disciplinary action taken is procedurally and substantively fair.
The Human Resources Officer should be available to advise and assist all employees on all
disciplinary matters.
The Human Resources Officer must not impose penalties, nor hear appeals in respect of own
subordinates or immediate Supervisors.
The Human Resources Officer is responsible for:
Ensuring that the complaint form properly identifies the offence and is otherwise
correctly completed
Ensuring that the alleged offender is aware of the charges against him/her
Interviewing and taking statements from the Complainant, accused and any witness
Investigating the domestic circumstances of the alleged offender, when necessary
Ensuring that all facts are collated marshalled and presented without bias.
Advising the Complainant, accused, witness (as) and representative of their roles and
rights
Ensuring that documentation pertaining to the hearing is forwarded to the appropriate
officials
Advising the accused and his representatives of progress made for cases that are pending
or in recess.
The Human Resources Officer may at his/her discretion recommend that a concluded disciplinary
case be reopened in instances where gross non-compliance to the Disciplinary Code is evident.
49
The Role of the Representative

Any employee, against whom formal disciplinary proceedings are held may at his request, be
accompanied at the initial and any subsequent hearing by a colleague from the same working
section, or in the case of an employee who is represented by a properly constituted consultative
committee, by a member of such a committee. An employee who is a Union member may be
represented by the appropriate Part-time or Full-time Shop Steward, in accordance with the
provisions of the Recognition and Procedural Agreement between SBCGT and Union. Legal
representation or representation by non-Company persons during internal Company enquiries is not
permitted.
The representative has no right to insist on the employee being accompanied if he does not wish it;
that is, a representative will attend a disciplinary hearing only at the request of the employee. He
will be invited to comment on the evidence.
The representative may ask question and cross-question during the disciplinary hearing, but may not
give evidence during such hearings.
The representative may make submissions to the hearing official on the guilt or otherwise of the
accused prior to the hearing official making his finding. He may also make submissions to the
hearing officials on the mitigating factors to be considered and on the penalty to be imposed.
Should the representatives comments at the hearing be of such a nature as to warrant reconsideration of certain matters or further investigations, time should be allowed for this and, if
necessary, the enquiry recessed.
6.5.9
Dismissal Procedure
a)
A direct Department Manager may recommend that an employee be dismissed.
b)
For the purpose of the dismissal procedure, a direct Department Manager is defined
as an employee graded D-lower or above who has a supervisory link to the employee
concerned.
c)
Following a disciplinary hearing outcome being advised to the employee who results
in the recommendation for a dismissal and the employee accepts the
recommendation; the Hearing Official will refer the case documentation for review to
the relevant Manager for the department concerned.
d)
The relevant Manager will endeavor to review the case within forty-eight hours/two
working days and endorse or reject the recommendation.
e)
If the recommendation for dismissal is endorsed, the hearing official shall refer the
recommendation to the Human Resources Officer who will review the case with the
relevant Head of Department.
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f)
If the recommendation for dismissal is rejected, the case shall be referred to the
Human Resources Officer and the original hearing official.
g)
The relevant Manager may sanction the recommendation in writing, thereby effecting
dismissal, or reject it. If the recommendation is rejected, action 8.6 above shall be
applied.
h)
The employee shall be notified of the decision verbally by the Hearing Official. If the
employee is dismissed, the employee will be notified in writing. This notification
shall be signed by the relevant Executive Committee Member.
i)
Every employee has the right to appeal against a decision to dismiss him/her. The
appeal procedure will apply as outlined in Section 9.
6.6
Disciplinary Appeal Procedure
6.6.1
Every employee has the right of appeal against any decision which involves any entry on
his/her disciplinary record and which may thus affect his future employment prospects.
6.6.2
Any employee who wished to appeal against the outcome of any disciplinary hearing against
him/he must notify the Human Resources Officer in writing within two days of being notified
of the outcome of the disciplinary hearing. The right of appeal must be based on one or more
of the following appeal grounds.
i
ii
iii
iv
Dispute of Guilt
Severity of Penalty/Mitigating Factors
Procedural Inconsistencies
New Evidence
6.6.3
Appeals against Verbal, Recorded and Severe Warnings in terms of 7.6.2 (i) and (ii) may be
referred to the official at the level above the official who originally heard the case. The
decision of the Appeal Hearing Official shall be final and no further appeal level shall be
available.
6.6.4
Appeals against recommendations for Final Warnings and Dismissals shall be heard by the
relevant Executive Committee member. If the sanction was originally imposed by a
Manager, the accused may request the Disciplinary Review Committee to review the case.
6.6.5
Appeals in terms of 7.6.2 (iii) shall be reviewed by the Human Resources Officer may refer
the case back to the original Hearing Official for further investigation and/or re-hearing,
where after the procedure as per 7.6.3 and 7.6.4 above shall apply.
6.6.6
Appeals in terms of 7.6.2 (iv) shall be heard by the original hearing Officer and thereafter in
terms of 7.6.3 and 7.6.4. The decision as to whether the grounds of appeal constitute new
evidence shall rest with the Human Resources Officer with the employee representative.
51
6.6.7
The employee shall be present at the appeal hearing and shall be entitled to a representative
in terms of Section 6 of the Disciplinary Code, except at the Disciplinary Review Committee
level, where the procedure as outlined under 7.6.9 and 7.6.10 shall apply.
6.6.8
The Disciplinary Review Committee shall be chaired by the Operations manager and shall
comprise the Human Resources Officer and Senior representatives of other Department. .
6.6.9
When an employee requests that his case be referred to the Disciplinary Review Committee
for a review, he may at the same time request that he or his representative be invited to make
representation or motivate his grounds of appeal in person. The Disciplinary Review
Committee shall however review each case on its own merits and take decisions
independently.
6.6.10 The Disciplinary Review Committee shall have the authority to uphold or reduce a penalty
imposed by the Head of Department. It will also have the authority to impose a more severe
disciplinary action should it be found that the offence committed warranted a more severe
penalty. The Disciplinary Review Committee may refer a case back to the Head of
Department or the Human Resources Officer for re-hearing or for further investigation.
6.6.11 The decision of the Disciplinary Review Committee will be final and should also be read in
conjunction with 7.6.13. The Human Resources Officer shall inform the employee of the
decision of the Disciplinary Review Committee. In addition, the Chairperson of the
Disciplinary Review Committee will notify the employee of the decision, in writing.
6.6.12 Should an appeal against dismissal be successful, the employee will be reinstated
retrospectively to the date on which his services were terminated and he will be advised in
writing to return to work. This also applies where an appeal against a dismissal is reduced to
a warning in terms of 7.6.3 (i).
6.6.13 In the event of the dismissal being upheld by the Disciplinary Review Committee, the
dismissal shall be effective from the date of the employees services were terminated by the
Head of Department. The Chairman of the Disciplinary Review Committee shall inform the
employee in writing of the outcome of the Committees Review.
6.6.14 It should be noted that the Disciplinary Review Committee, referred to above, should only
have the authority to review disciplinary cases that have been dealt with by Manager.
Classification of Offences Guide to Disciplinary Action
Nature of Offence
1st
Offence
2nd
Offence
3rd
Offence
Absenteeism
Absenteeism
Desertion
Offences related to control at work
SW
DC
FW
DC
4th
Offence

Poor time keeping
Sleeping of duty
Sleeping on duty
Negligent loss, driving, damage or misuse of Company property
Unsatisfactory work performance
Offences related to Indiscipline or Disorderly behaviour
Disobedience & related offences (general)
VW/RW
SW
RW
RW
RW
SW
FW
SW
SW
SW
RW
SW
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FW
DC
FW
FW
FW
DC
DC
DC
DC
DC
Abuse and related offences

Abusive language
SW
FW
DC
Insubordination
SW
FW
DC
Disorderly behaviour and related offences
Disorderly Behaviour
FW
DC
Threatening violence
FW
DC
Assault/attempted assault
FW
DC
Fighting
FW
DC
Riotous behaviour
FW
DC
Sexual Harassment
FW
DC
Discrimination
DC
Alcohol and drug offences
Intoxication while on duty
FW
DC
Wilful lose, damage or misuse of Company property
FW
DC
Offences related to dishonesty
Bribery or corruption
DC
False evidence
DC
Forgery and uttering
DC
Misappropriation
DC
Fraud
DC
Theft of / unauthorised possession of Company property
DC
Breach of Trust
DC
Industrial Action
Intimidation
FW
DC
Sabotage
DC
Illegal strike/lockout
FW
DC
The schedule of sanctions merely provides a guideline and the following factors shall be considered
when arriving at a decision: Disciplinary record, length of service, position of employee, any other
mitigating or aggravating circumstances raised at the hearing.
15.
SUCCESSION PLAN POLICY
15.1
Introduction
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The staff compliment of SBCGT is very limited and thus the need to have succession planning in
place. If an employee is not available one should always have someone skilled and ready to act as a
replacement.
15.2
15.3
Objectives
To identify replacement needs
To provide opportunities for high potential workers (retention)
To increase pool of promotable employees
To support implementation of business plan
To guide individuals in their career paths
To encourage the advancement of diverse groups
To improve ability to respond to changing environmental demands
To improve employee morale
To cope with the effects of downsizing, attrition, retirements
Procedure
Assess the potential vacancies in leadership and other key positions (who is of retirement
age? Which positions/departments/divisions are most affected?
Assess the readiness of current staff to assume the positions (competencies, IDPs discussed
under Training and Development)
Develop strategies to address these needs based on the skill gaps.
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A Performance Plan is a written document between an employee (or team) and his or her manager.
The performance plan describes what has to be done during the performance cycle, how well it has
to be done, and how the accomplishment will be measured. This part of the plan is based primarily
on the goals of SBCGT and the employee's job description
Performance Management shall be a continuous process with the following timeframes attached:
6.3
55
Special Cases
Suspension
a)
An employee may be suspended from work immediately if he/she has allegedly

committed or is allegedly involved in any one of the following offences:
Assault/attempted assault
Desertion
Sleeping on duty
Negligent loss, driving, damage or misuse of company property
Abuse of electronic/data facilities
Sexual Harassment
Fighting
Riotous Behaviour
Alcohol and drug offences
Wilful loss, damage or misuse of company property
Theft/Unauthorised possession of company property
Breach of Trust
Offences related to dishonesty
Offences related to Industrial Action
Any act or omission which intentionally endangers the health or safety of
others, or is likely to cause damage to Company property
Interference with disciplinary and/or grievance investigations
Abusive or provocative language (when it is likely to cause a disturbance)
Insubordination (if the situation shows signs of getting out of control)
Persistent refusal to obey instructions.
In certain instances the Supervisor will recommend that the offender be
removed from the work place pending investigation of the case. He/she will
take immediate steps to report the matter to his/her immediate Supervisor,
who will raise the matter with the CEO. Irrespective of the outcome, the
employee will be paid for days he/she was suspended;
It is mandatory to liase with the Human Resources Officer prior to suspending
an employee in order to endure that the suspension is procedurally and
substantively fair.
Poor Work Performance

Cases involving substandard or deteriorating work performance are to treat differently from those
regarded as transgressions of misconduct.
56
The following guidelines should be considered when dealing with such cases. An attempt should be
made to resolve alleged poor work performance by means of counselling the individual involved.
Where poor the supervisor identifies work performance, the following procedural action should be
considered:
6.3
a)
Investigate and identify the problem area(s)
b)
Communicate this to the individual concerned, and jointly agree on the appropriate
plan of action in order to resolve the matter. If deemed necessary and relevant, norms
should be established by arranging appropriate task lists and the time duration
allowed for the completion of each task;
c)
Consideration should be given to the appointment of a coach or mentor to assist the

employee to improve performance;
d)
Accurately minute the agreed contents of any agreement put in place and provide the
Human Resources Officer with a copy for record keeping purposes;
e)
Regular evaluation and follow up on the agreed plan of action should be made;
f)
Should counseling fail to produce the desired improvement, alternative action should
be considered in liaison with the Human Resources Officer. Alternative action could
include, but is not limited to, termination of the employment contract on the grounds
of incapacity, demotion or a transfer to an alternative position. The employee,
throughout this process, will be entitled to representation.
Offences outside normal working hours
SBCGT reserves the right to take any action it may deem appropriate against employees who are, in
the opinion of SBCGT, guilty of gross misconduct not merely in their working situations. This is
particularly so where the nature of the misconduct may affect the employment relationship with any
other party. Actions that directly relate to the nature of the business are also liable for disciplinary
action.
Court Actions
Where an employee has been criminally charged or legal action has been instituted for an
employment related breach, SBCGT reserves the right to take disciplinary action against the
employee for the alleged offence, in terms of this Code.
6.4
Classification of Offences:
Offences are classified into five major categories.

6.4.1 Absenteeism
6.4.2 Offences related to Control at Work
57
6.4.3 Offences relating to indiscipline or disorderly behavior

6.4.4 Offences related to dishonesty
6.4.5 Industrial Action
6.4.1 Absenteesim
Absenteeism in the disciplinary context means being absent from work for an entire working shift, or
part thereof, without the expressed permission from a direct supervisor.
A sanction of dismissal can apply for the first offence of being absent without permission provided
that the employee was absent for three continuous working days without a valid reason.
a)
b)
Absent without leave;

Desertion: Leave the work place without intending ever to return; leave without help
or support; abandon; leave without authority or permission.
6.4.2 Offences related to Control at Work

a)
Poor Time Keeping and related offences

a)
b)
c)
d)
b)
Reporting late for work

Leaving work early
Extended or unauthorised breaks during working hours
Persistently committing all or any of the above.
Sleeping on duty
Any employee who is found asleep on duty, whether or not such an action constitutes a hazard to the
safety and health of the offender or others or leads to damage to Company property, shall be deemed
guilty of an offence.
c)
Negligent Loss, Driving, Damage or Misuse of Company property

a)
Negligent loss of Company property: any act whereby an employee, through

carelessness or negligence, loses Company property or is unable to account for it
satisfactorily.
b)
Negligent driving; driving a company owned or rented vehicle without due care,
whether such an act results in an accident or not.
c)
Negligent damage to Company property: any act whereby an employee through

carelessness or negligence causes or allows Company property to become damaged.
d)
Misuse of Company property: using Company property for a purpose other than that
for which it was intended.

d)
58
Unsatisfactory Work Performance

a)
Carelessness: Performance of a task or duty without the exercise of due care an

attention.
b)
Negligence: failure to exercise proper care and regard to the manner of discharging
duty to the extent that tasks have to be repeated or equipment or persons are at risk of
damage or injury.
c)
Inefficiency: failure to carry out work at the required standard or failure to complete
tasks within the given reasonable time limits, without reasonable cause. This includes
poor supervision.
d)
Loafing: passing time idly or failing without reasonable cause to complete tasks set.
6.4.3
Offences Related to Indiscipline or disorderly behavior.
a)
Disobedience and related offences

a) Refusing to obey an instruction: deliberate refusal to carry out a lawful and/or
reasonable instruction given by a person in authority and within the area of his
jurisdiction.
b) Failing to obey an instruction: failure to obey a lawful instruction given by a person
in authority and within the framework of his/her jurisdiction.
c) None-compliance with established procedure / standing instructions: failure to
follow establish procedures.
d) Abuse of electronic / Data facilities: excessive use / abuse of e-mail and
communication facilities; storage and/or transmission of material of discriminatory
nature; storage and/or transmission of pornographic material; unauthorised
monitoring and interception of electronic documentation.
6.4.3.1 Abuse and related offences

a) Abusive Language:
The uttering of any words or the publication of any writing expressing or showing hatred, ridicule or
contempt for any person or group of persons.
The offence I more serious when it is wholly or mainly because of his/her/their nationality, race,
colour, ethnic origin, sex, marital status, religion, creed, political opinion, social or economic status,
degree of physical or mental ability, sexual orientation or culture.
59
b) Insubordination:
Insolence towards a superior shown by action or words.
6.4.3.2 Disorderly behaviour and related offences
a) Disorderly behaviour:
Indulging in rough or unruly behaviour or practical jokes whether or not such behaviour endangers
the safety or health of others or the smooth running of the work place.
b) Threatening violence:
Threatening to do physical injury to any other person.
c) Fighting:
Physical contact between two or more persons, engaging in or inciting a group of persons to indulge
in disorderly behaviour or wilfully to damage Company property.
d) Riotous behaviour:
Unruly behaviour between two or more persons, engaging in or inciting a group of persons to
indulge in disorderly behaviour or wilfully to damage Company property.
e) Sexual Harassment:
Any unwanted or unwelcome sexual advances, requests for sexual favours and other verbal or
physical conduct of a sexual nature when submission to or rejection of this conduct explicitly or
implicitly affects an individuals employment, causes unreasonable interference with an individuals
work performance or creates an intimidating, hostile or offensive work environment.
f) Discrimination:
Any act whereby an employee discriminates against any other employee or group of employees on
the grounds of nationality, race, colour, ethnic origin, sex, marital status, religion, creed, political
opinion, social or economic status, degree of physical or mental ability, sexual orientation or culture.
Willful loss, damage or misuse of Company property
Willful loss: any act whereby an employee willfully or deliberately loses or causes Company
property to be lost.
60
Willful damage: any act whereby an employee willfully or deliberately damages, or allows or causes
damage to Company property.
Willful misuse: any act whereby an employee willfully or deliberately misuses Company property.
6.4.5
Offences Related to Dishonesty
Disciplinary cases involving the following offences must be reported to the Human Resources
Officer.
Bribery or Corruption
Giving or receiving or attempting to give or receive any bribe or inducing or attempting to induce
any person to perform any corrupt act.
False Evidence
Deliberately giving untrue, erroneous or misleading information or testimony whether
verbally or in writing.
Forgery and uttering
Falsifying or changing any documentation with fraudulent intent or attempting to do so.
Uttering or attempting to utter fraudulent or false statements or documents.
Misappropriation
Applying or attempting to apply to a wrong use or for any unauthorised purpose, any funds, assets or
property belonging to SBCGT.
Theft of or unauthorised possession of Company property

Stealing or attempting to deprive SBCGT permanently of its rightful ownership.
Being in possession or disposing of Company property without due authorisation.
Fraud
The unlawful making of a misrepresentation with intent to defraud, which causes actual or potential
prejudice to another party.
Breach of Trust
61
Actions or conduct of an employee that cause a reasonable suspicion of dishonesty or mistrust and
for which there exist extraneous evidence to prove a breakdown in the relationship of trust between
the concerned employee and SBCGT. This will include a situation where the conduct of the
employee has created mistrust, which is counterproductive to SBCGTs commercial activities or to
the public interest, thereby making the continued employment relationship an intolerable one.
6.4.5
Industrial Action
Intimidation
Any act by an employee, whether by himself or in concert with other persons (whether or not such
other persons are employees of SBCGT), to intimidate any employee with the object of compelling
him to take part in any strike or other action which interferes with the normal operations of SBCGT.
Intimidation is an offence even if all the procedures for the settlement of the industrial disputes and
grievances and the Law have been exhausted.
Sabotage
Any deliberate action by an employee that results in the interference with the normal operations of
SBCGT by damaging any machinery, or equipment or by interrupting any supplies of power, or
services necessary to the operations.
Illegal Strike/Lockouts
Participation in any illegal strike action, lockouts, boycott or any other form of work disruption not
in accordance with the applicable statute that constitutions a blatant refusal to work. Examples of
such action include, inter alia, work-to-rule: overtime ban; go-slow.
Any disciplinary matter referred to in this subsection will not preclude SBCGT from exercising its
common law rights to terminate the employment contract in the case of illegal industrial action.
6.5
Penalties
Classification of Penalties:
6.5.2
6.5.1 Verbal Warning

Recorded Warning
6.5.3 Severe Warning
6.5.4 Final Warning
6.5.5 Dismissal
6.5.6 Demotion
6.5.7 Transfer
6.5.8 Alternative Penalty to Dismissal
6.5.1 Verbal Warning
62
Any supervisor may, at any time and at his discretion, reprimand an employee without
completing a complaint form, in which case there will be no entry made on the employees
disciplinary record. When a verbal warning if given, the supervisor must ensure that the
employee being reprimanded is made aware of the existence and function of the Disciplinary
Code. A verbal warning is usually issued where the offence is of a minor nature.
6.5.2 Recorded Warning
Application: This may be given for a repetition of an offence for which an unrecorded
warning has been given, or it may be given for a first offence.
Validity Period: The employee must be informed that the warning will remain in force for a
period of six months.
6.5.3 Severe Warning
Application: Given for a repetition of the same offence or similar offence during a period
when a recorded warning is still in effect, or for a first offence of a more serious nature.
Validity Period: The employee must be informed that the warning will remain in force for a
period of nine months.
6.5.4 Final Warning
Application: Given for a repetition of the same offence or a similar offence during a period
when a severe warning is still in effect or depending on the nature thereof, for a first offence
of a serious nature. In the case of an employee being found guilty of an offence of a
dissimilar nature within the prescribed period, the hearing official may, at his discretion,
issue a comprehensive final warning on the understanding that if any offence is committed
within the next 12 months, it will render him liable for dismissal.
Validity Period: A final warning is effective for a period of twelve months. The employee is
advised in writing by the official hearing the case of the period applicable and reminded that
a repetition of the offence or the committing of any similar serous offence within the
prescribed period will render him liable for dismissal. A copy of the notice shall be
forwarded to the Human Resources Department.
6.5.5 Dismissal
Employees Provident Fund Act, 1952

Sl.
No.
Section / Basic Requirement Of the Section

Clause
Ref.
Requirements For Implementing

1.
Sec 1(2)
2.
Sec 6,
6A, 6C
This Act is applicable to whole of India Except the

State Of Jammu And Kashmir
It applies to every establishment in which 20 or more
persons are employed.
(I) Total contribution by the employer shall be
13.61% of wages, Dearness Allowance and
Retaining Allowance payable to each of the
employee.
(i)
(ii)
(iii)
(iv)
(v)
8.33% shall be paid to the credit of

Employee Pension Fund under Pension
Scheme.
Provident Fund.
.50% shall be paid to the credit of
Employees Deposit Link Insurance
Scheme.
Insurance scheme for the Administration
Charges of the scheme.
0.01% Inspection Charges
(II) Total contribution by the employee shall be

12% of the wages. Employees may contribute
more than 12% but employer is under no
obligation to contribute more than 12%.
Notes:
1. Wages for the purpose means all emoluments
earned by an employee while on duty (or on leave or
on holidays with wages) but does not include:
(i)
The cash value of any food concessions.
(ii)
Any Dearness Allowance, House Rent
Allowance, Overtime Allowance, Bonus,
Commission or any other similar allowance
payable to employee.
2. Para. 7 of Employees Deposit Link Insurance
Scheme, 1976 Where the monthly pay of the
employee exceeds Rs. 6500, the contribution payable
by the employer in respect of Deposit Link Insurance
Scheme shall be calculated on a monthly pay of Rs.
6500.
63
Calculate the amount of

contribution as per the
section
64
Para. 38
of PF
Scheme,
Para 8 of
Deposit
Link ins.
Scheme.
Para
38(2) of
PF
scheme.
Employer shall deposit employers contribution

and employees contribution within 15 Days of the
end of every month. Separate cheques shall be
drawn on account of contributions and
administration charges.
Deposit the contributions

within 15 days of the end
of each month drawing
separate cheques for
contributions and
Employer shall forward a monthly abstract in such

form specified by the commissioner within 25
days of the end of the month to the commissioner.
5.
Para
38(3) of
PF
Scheme
6.
Para 34,
36(2) of
PF
Scheme
and
Para. 10
of
Deposit
Link
Insuranc
e
Scheme.
Employer shall send Annual contribution

Statement in Form 6-A to the commissioner within
1 month from the close of the Year. Employer shall
maintain duplicate copies of such Statement on his
records and such statements shall be produced on
demand to the Inspector during Inspection.
The employer before taking any person into
employment shall ask him to state whether he is a
member of the fund or not and if he is, ask for his
account No. and name and particulars of the last
employer. Such declaration shall be made in Form 2.
A return shall be send to the commissioner in Form 5
within 15 days of the end of each month together with
declaration of the employees in Form 2.
Employer shall maintain inspection book in such form
as specified by the commissioner for the inspector to
record his observation on his visit to the
establishment.
Deposit the monthly

abstract in the prescribed
form to the commissioner
of each month.
Send Annual contribution
Statement in Form 6-A to
the commissioner within
one month of the end of
the year.
7.
Para 36A Every employer shall furnish particulars of all

of PF
branches and department owners, occupiers,
Scheme partners, manager to the Regional Commissioner in
Form 5A and also intimate any changes there in
within 15 days of such change.
Para. 35 Every employer shall prepare a Contribution Card
and
in Form 3 or Form 3A in respect of every
Para. 40 employee.
of PF
The amount recovered every month from the wages of
Scheme the employee as well as contribution made by the
employer shall be entered by the employer in the
contribution card opened in the name of each
employee.
3.
4.
8.
Receive the declaration from

the existing and new
employees in Form 2.
Send the return in Form 5
together with declaration of
the employees in form 2 to
the commissioner within 15
days of the end of each
month.
Prepare the inspection book
as specified by the
commissioner.
Furnish the particulars of all
branches etc. in Form 5A to
the Regional Commissioner.
Prepare the Contribution

Card in Form 3 or form 3A
in respect of each
employee.
Entered the amount of
employers and employees
contribution in the
contribution card.

9.
Para. 43
of PF
Scheme
Every employer shall within one month form the

end of each month send the Contribution Card to
the commissioner together with statement in From
6
65
Prepare the statement in
From 6 and send the
statement along with
Contribution Card to the
Commissioner within one
month from the end of
each month.
Notes:
1. Sec. 12 of the Act. No employer shall reduce the wages of the employee on
account of the contribution made by the employer.
66
India Law Summary
1.Child labour:
Constitution of India, Article 24 ,
Prohibition of employment of children in factories, etc.

No child below the age of fourteen years shall be employed to work in any factory or mine or engaged in
any other hazardous employment.
The Factories Act,1948, Chapter VII (Section 67)
No child below the age of fourteen years shall be employed to work in any factory or
mine or engaged in any other hazardous employment
The Child Labour Prohibition and Regulation Act,1986
No Child who has not completed his fourteenth year shall be required or allowed to
work in any factory.
Shops and Commercial Establishment Act.
No child shall be required or allowed to work whether as an employer or otherwise in any
establishment, not withstanding that such child is a member of the family of the employer.
U.S. Laws Prohibiting the Importation of Goods Made with Child Labor
The
Sanders
Amendment
to
the
Trade
Act
of
1930
The Tariff Act of 1930 prohibits the importation of products made with forced or indentured labor into the
U.S. In 1997 the Sanders Amendment clarified that this applies to products made with forced or indentured
child labor.
Young Workers
The Factories Act,1948 Chapter VII( Section 68):
A child who has completed his fourteenth year or an adolescent shall not be required
of allowed to work in any factory unless:(a) a certificate of fitness granted with reference to him under section 69 is in the custody of the
Manager of the factory, and
(b) such child or adolescent carries while he is at work a token giving a reference to such
certificate..
(c) Document of Proof of Age
Industrial Employment (Standing order) Central rules and schedule I B Section 2A

Every industrial establishment shall maintain a service card in respect of each workmen
in the form appended to these orders, wherein particulars of that workers shall be
recorded with the knowledge of that workman and duly attested by an officer authorized
in this behalf together with date.
Clause 1 (iv) Every workman shall indicate his exact date of birth to the employer or
67
the officer authorized by him in this behalf, at the time of entering service of the
establishment.
The employer or the officer authorized by him in this behalf may before the date of birth of a workman is
entered in his service card, require him to supply:
(i)
His matriculation or school leaving certificates granted by the Board of Secondary Education or
similar educational authority.
(ii)
A certified copy of his date of birth as recorded in the registers of a municipality, local authority
or Panchayat or Registrar of Births;
(iii)
In the absence of either of the aforesaid two categories of certificates, the employer or the officer
authorized by him in this behalf may require the workman to supply, a certificate from a
Government Medical Officer not below the rank of an Assistant Surgeon, indicating the probable
age of the workman provided the cost of obtaining such certificate is borne by the employer;
(iv)
Where it is not applicable to obtain a certificate from a Government Medical Officer, an affidavit
sworn, either by the workman or his parents, or by a near relative, who is in a position to know
about the workmans actual or approximate date of birth, before of First Class Magistrate or
Oath Commissioner, as evidence in support of the date of birth given by him.
Please do not quote this law for non- compliance issues related to proof of age (This law is only applicable
to union territories and central government undertakings like coal mines). You can quote the standing
order rules of the respective state.
For Example:
In accordance with Industrial employment (Standing Orders), Punjab Rules1978, Rules 4 A( iii)
Every workman shall indicate his exact date of the birth to the employer or the officer authorized by him in
this behalf, at the time of entering the service of establishment. The employer or the officer authorized by him
in this behalf may before the date of birth of a workman is entered in his service card, require him to supply:
(i)
(ii)
(iii)
(iv)
Where it is not practicable to obtain a certificate from a Government Medical Officer, an affidavit
2.Forced Labour:
The Constitution of India Part-III, Article 23
Prohibition
of
traffic
in
human
beings
and
68
forced
labour
(1) Traffic in human beings and beggar and other similar forms of forced labour are prohibited and any
contravention of this provision shall be an offence punishable in accordance with law.
The Bonded labour system (Abolition) Act, 1976
In accordance with section 4 of the Act

(1) On the commencement of the Act, the bonded labour system shall stand abolished and every bonded
labourer shall on such commencement, stand freed and discharged from any obligation to render any
bonded labour.
(2) After the commencement of this Act, no person shall(a) Make any advance under, or in pursuance of, the bonded labour system, or
(b) Compel any person to render any bonded labour or other form of forced labour.
3.Discrimination: The
Constitution of India Article 14
Equality
before
law
The State shall not deny to any person equality before the law or the equal protection of the laws within the
territory of India.
The Constitution of India Article 15
Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth
Abolition
of
Untouchability
"Untouchability" is abolished and its practice in any form is forbidden. The enforcement of any disability
arising out of "Untouchability" shall be an offence punishable in accordance with law.
The Equal Remuneration Act, 1976 Section 4
Duty of the employer to pay equal remuneration to men and women workers for same work or work of
similar nature
4. Freedom of Association:
The Constitution of India Article 19(1)(c)
Freedom to form Union and Associations
The Trade Union Act, 1926 Section 17 & 18
Any seven or more members may by subscribing their names to the rules of the Trade Union and by otherwise
complying with the provisions of this Act can get itself registered under the Trade Union Act.
69
Section 17 : No office bearer or member of a registered trade Union shall be liable to punishment for
Criminal Conspiracy under Indian Penal Code,1860 in respect of any agreement between the members for
the purpose of furthering any such object of the trade union.
Section 18: No suit or other legal proceeding shall be maintainable in any civil court against any registered
union or any office bearer or member thereof in respect of any act done in contemplation or furtherance of a
trade dispute to which a member of a trade union is a party.
The Industrial dispute Act 1947, Section 24 T & U ,
No employer or workman or a trade union, whether registered or not, shall commit any act considered as
unfair labour practice. As per the prevailing Act of 1926, unfair labour practice includes:
i)
ii)
iii)
Threatening workman with discharge or dismissal if they join trade union

Threatening workmen of closure or lockout if a trade union is organized
Granting wage increase during certain period to undermine trade union activities
5 Working Hours: The Factories Act, 1948

Chapter VI, SECTION 51 No adult worker shall be required or allowed to work in a factory for
more than forty eight hours in a week.
more than nine hours in any day.
Chapter VI, SECTION 55(1) [The period of work] of adult workers in a factory each day shall be
so fixed that no period shall exceed 5 hours and that no worker shall work for more than 5 hours
before he has had an interval of rest of at half an hour.
Chapter VI, SECTION 56 The period of work of an adult worker in a factory shall be so arranged
that inclusive of his interval for rest shall not spread over more than 10.5 hours in any day.

No employee shall be required or allowed to work in any shop or commercial establishment for
more than nine hours in any day and forty eight hours in any week.
Prohibition on women workers
Factories Act, 1948,Chapter VI, SECTION 66(1) (b)
70
No woman shall be required or allowed to work in any factory except between the hours of 6a.m. and
7p.m.
Provision regarding exclusion of women from employment during night shifts held discriminatory and
unconstitutional as violative of Article 14, 15(1) and 19(1)(g) of the constitution. Vasanta vs. Union of India,
2001(2) LLJ 843 Mad.

No woman, not withstanding that such woman is a member of the family of the employer, shall be
required or allowed to work, whether as an employee or otherwise, in any establishment before 6.00
a.m.
No such woman shall be required or allowed to work in any establishment after 8.30 p.m.
Notice of Normal work Hours
Chapter VI, Section 61(1)
There shall be displayed and correctly maintained in every factory in accordance with the provisions
of subsection 108, a notice of periods of work for adults, showing clearly for every day the periods
during which adult worker may be required to work.
Overtime Hours Limit

The Factories Act, 1948 Chapter VI, SECTION 64 (4)
i.
the total number of hours of work in any day shall not exceed ten
ii.
the spread over ,inclusive of intervals for rest shall not exceed twelve hours in any one day.
iii.
the total number of hours of work in a week including overtime shall not exceed sixty.
iv.
the total number of hours of overtime shall not exceed fifty for any one quarter
Weekly rest Day
The Factories Act, 1948;Chapter VI, SECTION 52 (1)

No adult worker shall be required or allowed to work in a factory on the first day of the week.[The worker
must get one day rest in a week]
6.Compensation and Benefits: The Minimum Wages Act, 1948, Section 12 (1)
Where in respect of any scheduled employment a notification under section 5 is in force, the employer shall
pay to every employee engaged in a scheduled employment under him, Wages at a rate not less than the
minimum rates of wages fixed by such notification for that class of employees in that employment without any
deductions except as may be authorized with such time and subject to such condition as may be prescribed.
71
The Minimum Wages Act, 1948,Section 17

Where an employee employed on piecework for which minimum time rate and not minimum piece rate has
been fixed under this Act, the employer shall pay to such employee wages at not less than the minimum time
rate.
Constitution of Minimum Wages, The Minimum Wages Act, 1948,Section 2(h)
The following items shall not be regarded as part of the minimum wages:
a) The value of any house accommodation, supply of light, water, medical attendance.
b) the value of any amenity or any service excluded by general or special order of the
appropriate government.
c) any contribution paid by the employer to any pension fund or provident fund or under the
scheme of social insurance.
d) any travelling allowance or the value of any travelling concession.
e) Any sum paid to the person employed to defray special expense entailed on him by the nature
of his employment.
f) Any gratuity payable on discharge
Maintenance of records
The Minimum Wages Act, 1948,Section 18(1)
Every employer shall maintain such registers and records giving such particulars of employees employed by
him, the work performed by them, the wages paid to them, the receipts given by them, and in such particulars
and in such forms as may be prescribed.
Wage Records
The Payment of Wages Act, 1936[Section 13-A (2)]
Section 13-A(2) Every register and record required to be maintained under this section shall ,for the purpose
of this Act be preserved for a period of three years after the date of the last entry made therein.
Wage Slips
The Minimum Wages (Central) Rules, 1950
Section 26(2) A Wage Slips shall be issued by every employer to every person employed by him at least a day
prior to the disbursement of wages.
Section 26(3) every employer shall get the signature or thumb impression of every person employed on the
register of wage register of wages and slips.
Display of Minimum Wages , Minimum Wages (Central) Rules, 1950 Section 22
72
Notices [Form IX- A] containing the minimum rates of wages fixed together with [abstract of] the
Act, Rules made there under and the name and the name and address of the Inspector shall be
displayed in English and in a language understood by majority of the workmen in the employment [at
the main entrance to the establishment and its office] and shall be maintained in a clean and legible
condition
The Payment of Wages Act, 1936

Section 3: Responsibility for payment of wages on the employer.
Duration
of wage period The Payment of Wages Act, 1936 Section 4:
The wage period shall not exceed one month.

Date of Payment and mode of Payment Section 5:
payment of wages before 7th day after the last day of the wage period (less than1000 workers) and10th day
in case of others (employing more than 1000 employees).
Section 6: All wages shall be paid in current coin or currency notes or in both
The
Equal Remuneration
The Equal Remuneration Act, 1976, Section 4:

similar nature.
Payment
for Overtime hours worked
The Factories Act, 1948, Chapter VI, SECTION 59(1)

where a worker works in a factory for more than nine hours in any day or for more than 48 hours in any
week, he shall in respect of overtime work, be entitled towages at the rate of twice his ordinary rate of wages.
Leave with Wages
The Factories Act, 1948, Chapter VIIISection 79(1)

Every worker who has worked for a period of 240 days or more in a factory during calendar year shall be
allowed during the subsequent calendar year leave with wages at the rate of one day for every twenty days of
work performed by him during the previous calendar year.
Permissible Deduction
The Payment of Wages Act, 1936, Section 7
Deduction from the wages of an employed person shall be made only with the provisions of this Act and may
be following kinds only: (a) Fines
(b) Deduction for absence from duty.
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(c) Deductions for damage to or loss of goods expressly entrusted to the employed person for custody or
loss of money for which he is required to account, where such damage or loss is directly attributable to
his neglect or default.
(d) Deduction for house accommodation supplied by the employer.
(e) Deductions for such amenities and services supplied by the employer.
(f) Deduction for recovery of advances of whatever nature and the interest due in respect thereof, or for
adjustment of over payments of wages.
(g) Deduction of Income tax payable by the employed person.
(h) Deduction required to made by order of a court or other authority competent to make such orders.
(i) Deductions for subscriptions to and for repayment of advances from the provident fund.
(j) Deduction for payment to cooperative societies approved by the state government.
(k) Deduction made for payment of premium on life insurance with the written authorization of the person
employed.
(l) Deduction made with the written authorization of the person employed for the payment of his
contribution to any fund constituted by the employer or the trade union registered under the Trade
Union Act, 1926.
Section 8 : (1) No fine shall be imposed on any employed person save in respect of such acts and omissions
on his part as the employer ,with the previous approval from the state government or of the prescribed
authority.
(2) A notice specifying such acts and omissions shall be exhibited in the prescribed manner on
the premises in which the employment is carried on.
(3) No fine shall be imposed on any employed person until he has been given an opportunity of
showing cause against fine, or other wise than in accordance with such procedure as may be
prescribed for the imposition of fines.
(4) The total amount of fine which may be imposed in any wage period on any employed person
shall not exceed an amount equal to three percent of the wages payable to him in respect of that
wage period.
Cost of Living:
The Minimum wages Act, 1948 is a central legislation which allows the respective state Government to fix
minimum wage for the workers based on the on the cost of living at that particular place. No worker should
be paid less than the minimum wage. The Wage committees revise the minimum wages after every six months.
Norms for fixation of minimum wages
The norms include those, which were recommended by the Indian labour Conference in its session held in
1957.
(i) 3 consumption units for one earner.
(ii) Minimum food requirement of 2700 calories per average Indian adult.
(iii) Clothing requirements of 72 yards per annum per family.
(iv) Rent corresponding to the minimum area provided for under Governments Industrial Housing Scheme.
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(v)Fuel, Lighting and other miscellaneous items of expenditure to constitute 20% of the total Minimum
Wages.
Other Parameters
(i) Children education, medical requirement, minimum recreation including festivals/ ceremonies and
provision for old age, marriage etc should further constitute 25%of the total minimum wage. (ii) Local
condition and other factors influencing the wage rate.
Social Benefits
The
Employees Provident Fund and Miscellaneous Provision Act, 1952
This Act is applicable to those employees whose basic wage is below 6500 INR per month.
The basic wage means all emoluments which are earned by an employee while on duty or on leave or on
holidays with wages in either case in accordance with the terms of employment and which are paid or
payable in cash to him.
This does not include:(i)
the cash value of any food concession.
(ii)
Any dearness allowance, overtime allowance, house rent allowance, bonus, commission or any
other similar allowance payable to the employee.
(iii)
Any present made by the employer
The Employee and the Employer both contribute 12% of the basic wage towards this fund. This fund entitles
the employee for provident fund, the employees pension scheme and deposit linked insurance scheme.
The onus is on the employer to pay the employees due as well as the employers due to the provident fund
authorities in time, failing in which the employer has to pay the amount as well as the interest of 12% on the
amount.
The act does not apply to a newly setup establishment for an initial period of 3 years starting from the first
setting up of the establishment.
Employees Provident Fund Amending Act, 1963: Contractors employees are eligible for provident fund benefits.
The
Workmens Compensation Act, 1923

Chapter II,
Section 3: Employer liability for compensation (1) If personal injury is caused to a workman by accident
arising out of or in course of employment, his employer shall be liable to pay compensation.
Section10B: Reports of fatal accidents & serious bodily injuries to be sent to the commissioner within seven
days of such accident.
Section 12: Principal (employer) liable for the injuries caused to any person working under the contract.
Employees
State Insurance Act, 1948
An Act to provide for certain benefits to employees in case of sickness, maternity and employment injury and
to make provision for certain other matters in relation thereto
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It shall apply in the first instance to all factories (including factories belonging to government) other than
seasonal industries.
Seasonal industry means the factory engaged in the following manufacturing process
Cotton ginning
Cotton and jute pressing
Decortications of groundnuts
The manufacture of coffee, indigo, lac, rubber, sugar, tea or any other manufacturing process
related to or incidental to the the above processes
A factory, which is engaged for a period not exceeding seven months in a year.
This Act is applicable to those employees whose wage is below 6500 INR per month (Raised to INR 7500
from March, 2004 onwards).
Wages means all remuneration paid or payable in cash to an employee, if the terms of the contract of
employment, express or implied were fulfilled and includes [any payment to an employee In respect of any
period of authorized leave, lockout, strike which is not illegal or layoff and] other additional remuneration if
any (paid at intervals not exceeding two months) but does not include
Any contribution paid by the employer to any pension fund or provident fund under this Act.
Any traveling allowance or the value of the traveling concession
Any sum paid to the person employed to defray special expense entailed on him by the nature of
employment
Any gratuity payable on discharge.
Casual Employees are employees under this Act.
Part time employees are covered under this Act
Apprentice under the Apprenticeship Act not covered under this Act
The Act entitles the employees: (a) Medical benefits for self and the family members
(b) Sickness benefit
(c) Disablement benefit
(d) Maternity benefits for female employees
(e) Funeral expense in case of the death of the employee.
Gratuity,
Payment of Gratuity Act, 1972, section 6
Every employee is required to submit his nomination in the prescribed form in duplicate to his employer,
either personally or through Registered AD, within 30 days of the completion of one year of service.
Section 4A
Every employer has to obtain insurance for his liability to pay gratuity from the LIC
The Maternity Benefits

In accordance with the Maternity Benefit Act,1961A Female employee will be entitled to the maternity
benefits if she has actually worked in an establishment of the employer from whom she claims the maternity
benefits, for a period of not less than 80 days in the twelve months immediately preceding the date of her
expected delivery.
The female employee is entitled to:a) Maternity Leave: 12 weeks (6 weeks before the delivery and 6 weeks after the delivery)
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b) Maternity Benefit in case of death of the woman.

c) Payment of Medical Bonus of INR 250 if the employers do not provide for free prenatal and postnatal
confinement.
d) An additional leave of 6 weeks in case of miscarriage.
e) Two weeks leave with wages for Tubectomy operation.
f) One month leave in case of illness arising out of pregnancy, delivery, and premature birth of the child
or miscarriage.
g) Every woman delivered of a child who returns to duty after such delivery, in addition of interval of
rest allowed to her, be allowed in course of her daily work two breaks of her prescribed duration for
nursing the child until the child attains the age of fifteen months.
The
Payment of Gratuity Act, 1972, Section 4 (1)
Gratuity shall be payable to an employee on the termination of his employment after he has rendered
continuous service for not less than five years(a) On his superannuation
(b) On his retirement or resignation, or
(c) On his death or disablement due to accident or disease
Section 4 A (1) With effect from such date as may be notified by the appropriate Government in this behalf,
every employer shall obtain an insurance in the manner prescribed, for his liability for payment towards
gratuity under this Act, from the LIC established under the Life Insurance Corporation of India Act (1956) or
any other prescribed insurer.
7.General Working facilities: Dining Room
The Factories Act, 1948,Chapter V
Section 47(1) In every factory wherein more than 150 workers are ordinarily employed adequate and
suitable shelters or rest rooms and suitable lunchroom, with provision for drinking water, where
workers can eat meals brought by them, shall be provided and maintained for the use of the workers.
Section47 (2) The shelters or rest rooms or lunchroom shall be sufficiently ventilated and shall be
maintained in a cool and clean condition.
Canteen
The Factories Act, 1948,Chapter V, Section 46
The [state] government may make rules requiring that in any specified factory wherein more than
250 workers are ordinarily employed, a canteen or canteens shall be provided and maintained by the
occupier for the use of the workers.
The canteen building shall be situated not less than 15feet from any Latrine, urinal, boiler
house, coal stocks, Ash dumps and any other source of dust, smoke or obnoxious fumes.
77
The Drinking Water
The Factories Act, 1948,Chapter III, Section 46

Section 18(1)In every factory effective arrangement shall be made to provide and maintain at suitable
points conveniently situated for all workers employed therein a sufficient supply of wholesome
drinking water.
SECTION 18(2) All such points shall be legibly marked Drinking Water in a language understood
by majority of the workers employed in the factory and no such points shall be situated within (six
metres of any washing place, urinal, latrine, spittoon, open drain carrying sullage or effluents or any
other source of contamination) unless a shorter distance is approved in writing by the chief inspector.
Personal Protective equipments
The Factories Act, 1948, Chapter I, Section 7-A (1)
Every occupier shall ensure, so far as is reasonably practicable, the health, safety and welfare of all
workers while they are at work in the factory.
The Fire Safety
The Factories Act, 1948, Chapter IV, Section 38
In every factory, all practicable measure shall be taken to prevent outbreak of fire and its spread,
both internally and externally and to provide and maintain
(a) Safe means of escape for all persons in the event of fire, and
(b) the necessary equipment and facilities for extinguishing fire.
a. SECTION 38 (2) effective measures shall be taken to ensure that in every factory all the workers are
familiar with the means of escape in case of fire and have been adequately trained in the routine to be
followed in such cases.
b. Fire fighting drills shall be held as often as necessary and at least once in every period of two
months.
Lighting facility
The Factories Act, 1948,Chapter III, Section 17(1)
In every part of a factory where the workers are working or passing there shall be provided and
maintained sufficient and suitable lighting, natural or artificial or both.
Overcrowding
The Factories Act, 1948, Chapter III, Section 16
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SECTION 16 (1) No room in any factory shall be overcrowded to an extent injurious to the health of
the workers employed therein.
SECTION 16 (2) Without prejudice to the generality of subsection (1) there shall be in every
workroom of a factory in existence on the commencement of this Act at least (9.9cubic metres) and of
a factory built after the commencement of this Act at least (14.2 cubic metres) of space for every
worker employed therein and for the purpose of this subsection no account shall be taken of any
space which is more than (4.2 metres) above the level of the floor of the room.
Fencing of Machinery
In every factory the following, namely:(i) every moving part of a prime mover and every flywheel connected to a prime mover, whether the prime
mover or flywheel is in the engine house or not.
(ii) the headrace and the tailrace of every water wheel and water turbine.
(iii) any part of the stock bar which projects beyond the head stock of a lathe; and
(iv)Unless they are in such position or of such construction as to be safe to be every person employed in the
factory as they would be if they were securely fenced, the following namely(a) every part of an electric generator, a motor or rotary converter;
(b) every part of transmission machinery, and
(c) every dangerous part of any other machinery
shall be securely fenced by safeguards of substantial construction which [shall be constantly maintained and
kept in position] while the parts of the machinery they are fencing are in motion or in use.
SECTION 26(1) in all machinery driven by power and installed in any factory after the commencement of
this Act: (a)Every set screw, bolt or key on any revolving shaft, spindle, wheel or pinion shall be so sunk, encased
or otherwise effectively guarded as to prevent danger.
All spur, worm, and other toothed or friction gearing which does not require frequent adjustment while in
motion shall be completely encased, unless it is so situated as to be as safe as it would be if it were completely
encased.
The First Aid Boxes
The Factories Act, 1948,, ChapterV ,Section45
a. SECTION 45(1) There shall in every factory be provided and maintained so as to be readily accessible
during all working hours first aid boxes or cupboard equipped with the prescribed contents, and the
number of such boxes or cupboard to be provided and maintained shall not be less than one for every one
hundred and fifty workers ordinarily employed (at any one time) in the factory.
b.
The first aid boxes or cupboard shall be distinctively marked with a red cross on white
background and shall contain the following equipment
For factories employing more than 50 people: 24 small size sterilized dressing
12 medium size sterilized dressings.
12 large size sterilized dressing
12 large size sterilized burn dressing
One (200) ml bottle of centrimide solution (1%) or a suitable antiseptic solution.
One 200 ml bottle of Mercurochrome solution (2%) in water
Twelve (15ml) packets of sterilized cotton wool
One 120 ml bottle of salvolatile having the dose and mode of administration on the
label.
79
One pair of scissors

One roll of Adhesive plaster (6 cms x 1 metre)
12 pieces of sterilized eye pad in separate sealed packed.
A bottle containing 100 tablets (each of 5 grains) of Aspirin
One polyethylene wash bottle (500 cc) for washing eyes.
12 roller bandages 10 cms wide
Six triangular bandages
One tourniquet
A supply of suitable splints
Two packets of safety pins
Kidney tray
A snakebite lancet
One (30ml) bottle containing potassium permanganate crystals
First aid leaflet issued by the Directorate general of Factory, Advise Service and labour institute,
Bombay
Ambulance Room
The Factories Act, 1948 Chapter V, Section 45(4)
In every factory wherein more than 500 are ordinarily employed there shall be provided and
maintained an ambulance room of the prescribed size, containing the prescribed equipment and in
the charge of such medical and nursing staff as may be prescribed and those facilities shall always
be made available during the working hours of the factory.
Latrines and urinals

The Factories Act,1948, ChapterIII ,Section19
Section 19(1) In every factory:(a) Sufficient latrine and urinal accommodation of prescribed types shall be provided conveniently
situated and accessible to workers at all times while there are at the factory.
(b) Separate enclosed accommodation shall be provided for male and female workers.
(c) Such accommodation shall be adequately lighted and ventilated.
(d) All such accommodation shall be maintained in a clean and sanitary condition at all times.
Latrine accommodation shall be provided in every factory on the following scale: (a) Where women are employed, there shall be at least one latrine for every 25 women
(a) Where males are employed, there shall be at least one latrine for every 25 males provided that where
the number of males exceeds 100
It shall be sufficient if there is one latrine for every25 males up to the first 100 and one for every 50
thereafter.
Every Latrine shall be under cover and so partitioned off so as to secure privacy and shall have a
proper door and fastening.
Where workers of both sexes are employed, there shall be displayed outside each Latrine block a notice
in the language understood by majority of the workers indicating For Mens Only and For womens
80
Only as the case may be. The notice shall also bear the figure of a Man or of a woman, as the case may
be.
(Note: The number of toilets per worker may vary between state to state)
Crche
The Factories Act,1948, ,Chapter V,Section 48
In every factory wherein more than 30 women workers are ordinarily employed there shall be provided and
maintained a suitable room or rooms for the use of children under the age of six years of such women.
Such rooms shall provide adequate accommodation, shall be adequately ventilated, shall be maintained in a
clean and sanitary condition and shall be under the charge of women trained in the care of the children and
infants.
Exception to crche
The Karnataka Factories (Amendment) Rules, 2002
Rule 104-B. Exemption from the provision of crche in certain cases:
(1) In factories where it is reasonably not practicable to provide and maintain crche in accordance with
law, the chief inspector of factories from the provision of rules 101 to 104, if he is satisfied that
alternate arrangement made under sub rule (2) of this rule are ensured by the occupier of the factory.
Provided that the occupier of the factory shall:
(a) Obtain the consent of the employee
(b) Furnish full details of the places, owners or persons or Non government Organization who
are providing such crche and the infrastructure facilities available therein
(c) Bear the cost incurred by the parent on the child.
(d) Furnish the information of the child as and when it is admitted and withdrawn.
8.Other laws:
License
The Factories Act, 1948,Chapter-I, Section 6
The state Government may make rules
(aa) requiring the previous permission in writing of the state government or chief Inspector to be obtained for
the site on which the factory is to be situated and for the construction or extension of any factory or class or
description of factories.
Apprentices Act, 1961
3. Qualifications for being engaged as an apprentice
A person shall not be qualified for being engaged as an apprentice to undergo apprenticeship training in any
designated trade, unless he(a) is not less than fourteen years of age, and
(b) satisfies such standards of education and physical fitness as may be prescribed
4. Contract of apprenticeship
(1) No person shall be engaged as an apprentice to undergo apprenticeship training in a designated trade
unless such person or, if he is minor, his guardian has entered into a contract of apprenticeship with the
employer.
81
(2) The apprenticeship training shall be deemed to have commenced on the date on which the contract of
apprenticeship has been entered into under sub-section (1).
(3) Every contract of apprenticeship may contain such terms and conditions as may be agreed to by the
parties to the contract:
PROVIDED that no such term or condition shall be inconsistent with any provision of this Act or any rule
made there under.
(4) Every contract of apprenticeship entered into under sub-section (1) shall be sent by the employer within
such period as may be prescribed to the Apprenticeship Adviser for registration.
(5) The Apprenticeship Adviser shall not register a contract of apprenticeship unless he is satisfied that the
person described as an apprentice in the contract is qualified under this Act for being engaged as an
apprentice to undergo apprenticeship training in the designated trade specified in the contract.
(6) Where the Central Government, after consulting the Central Apprenticeship Council, makes any rule
varying the terms and conditions of apprenticeship training of any category of apprentices undergoing such
training, then, the terms and conditions of every contract of apprenticeship relating to that category of
apprentices and subsisting immediately before the making of such rule shall be deemed to have been modified
accordingly].
Environmental,
The Environmental Protection (Regulation) Act 1986: -
Chapter III Section 7:No person carrying on any industry, operation or process shall
discharge or emit or permit to be discharged or emitted any environmental pollutant
in excess of such standards as may be prescribed.
Noise Pollution,
The Noise Pollution (Regulation and Control) Rules 2000, the ambient air quality standards for industrial
area are 75dB(A) leg during daytime and 70 dB (A) in the night.
Further the Noise Limit from domestic Appliances has been set as: (i)Window Air Conditioner
68 dB (A)
( ii) Air coolers60 dB (A)
(iii) Refrigerators
46 dB (A)
( iv) Textile Industry
85-90 dB(A), provided that when it is higher need
to provide ear plugs.
Water Pollution,
Water (Prevention and control of Pollution) Act, 1974,Section 24
(1) Subject to the provisions of this section -(a) no person shall knowingly cause or permit any poisonous, noxious or polluting matter determined
in accordance with such standards as may be laid down by the State Board to enter (whether directly
or indirectly) into any [stream or well or sewer or on land]; or

(b)
82
no person shall knowingly cause or permit to enter into any stream any other matter which may tend,
either directly or in combination with similar matters, to impede the proper flow of the water of the
stream in a manner leading or likely to lead to a substantial aggravation of pollution due to other
causes or of its consequences.
Restrictions on new outlets and new discharges, Section 25(1).

1) Subject to the provisions of this section, no person shall, without the previous consent of the State Board(a) establish or take any steps to establish any industry, operation or process, or any treatment and
disposal system or any extension or addition thereto, which is likely to discharge sewage or trade effluent into
a stream or well or sewer or on land (such discharge being hereafter in this section referred to as discharge of
sewage); or
(b) bring into use any new or altered outlet for the discharge of sewage; or
(c) begin to make any new discharge of sewage:
Disposal of hazardous waste
HAZARDOUS WASTES (MANAGEMENT AND HANDLING) RULES, 1989
[Notification No. SO 594(E), dated 28th. July, 1989] 1
In exercise of the powers conferred by sections 6, 8, and 25 of the Environment (Protection) Act, 1986 (29 of
1986), the Central Government hereby makes the following rules, namely: 4. Responsibility of the occupier for handling of wastes
(1) The occupier generating hazardous wastes listed in column (2) of the schedule in quantities equal to or
exceeding the limits given in column (3) of the said Schedule, shall take all practical steps to ensure that such
wastes are properly handled and disposed of without any adverse effects which may result from such wastes
and the occupier shall also be responsible for proper collection, reception, treatment, storage and disposal of
these wastes either himself or through the operator of facility.
9 Records and returns
(1) The occupier generating hazardous waste and operator of a facility for collection, reception, treatment,
transport, storage and disposal of hazardous waste shall maintain records of such operations in Form 3.
(2) The occupier and operator of a facility shall send annual returns to the 2[State Pollution Control Board
or Committee] in Form 4.
SCHEDULE: CATEGORIES OF HAZARDOUS WASTES
[Rules 3(i), 3(n) and 4]
Waste categories
Types of Wastes
Regulatory quantities
(1)
(2)
(3)
Waste Category No. 1
Cyanide wastes
1 kilogramme per year

calculated as cyanide.
Waste category No. 2
Metal finishing wastes
83
10 kilogrammes per year the

sum of the specified substance
calculated as pure metal.
Waste containing water soluble

chemical compounds of lead,
copper, Zinc, Chromium, nickel,
selenium, Barium and antimony

Mercury, arsenic, thallium and

cadmium bearing wastes
5 kilogrammes per year the sum

of the specified substance
Non-halogenated hydrocarbons
including solvents
200 kilogrammes per year

calculated as non-halogenated
hydrocarbons.
Halogenated
hydrocarbons
including solvents

calculated
as
halogenated
hydrocarbons.
Wastes from paints, pigments

glue, varnish and printing ink

calculated as oil or oil
emulsions.
Wastes from dyes and dye

intermediates
containing
inorganic chemical compounds
200 kilogrammes
calculated
as
chemicals.

intermediates
containing
organic chemical compounds

calculated as organic chemicals.
Waste oil and oil emulsions

calculated as oil and oil
emulsions.
Tarry wastes from refining and

tar residues from distillation or
pyrolytic treatment
200 kilogrammes
calculated as tar.
Sludges arising from treatment

of waste waters containing
heavy metals, toxic organics,
oils, emulsions and spent
chemicals and incineration ash
Irrespective of any quantity.
per year
inorganic
per
year
84
Phenols
5
kilogrammes
per
calculated as phenols.
year
Asbestos
200 kilogrammes per

calculated as asbestos.
year
Waste Category No.15
Wastes from manufacturing of

pesticides and harbicides and
residues from pesticides and
herbicides formulation units
5
kilogrammes
per
year
calculated as pesticides and
their intermediate products
Acid/ alkaline/ slurry wastes

calculated as acids/ alkalies.
Off-specification and discarded

products
Discarded
container
and
container liners of hazardous
and toxic chemicals and wastes
Boiler Certificate
Boilers Act,1923,
Section 2
(c) boiler means any closed vessel exceeding [22.75 litres] in capacity which is used expressly for
generating steam under pressure and includes any mounting or other fitting attached to such
vessel which is wholly or partly under pressure when steam is shut off;
(f)steam-pipe means any pipe through which steam passes from a boiler to a
other user or both, if
prime mover or
(i)The pressure at which steam passes through such pipe exceeds 3.5 kilograms per square centimetre
above atmospheric pressure; or
(ii )Such Pipe exceeds 254 millimeters in internal diameter; and includes in either
case any connected fitting of a steam-pipe.
Section 6
Save as otherwise expressly provided in this Act, no owner of a boiler or permit it to be used --(a)
unless it has been registered in accordance with the provisions of this Act;
85
(b) in the case of any boiler which has been transferred from one State to another, until the transfer has been reported
in the prescribed manner;
(c) unless a certificate or provisional order authorising the use of the boiler is for the time being in force under this
Act;
(d) at a pressure higher than the maximum pressure recorded in such certificate or provisional order;
(e) where the State Government has rules requiring that boilers shall be in charge of
persons holding (certificates of proficiency or competency), unless the boiler is
in charge of a person holding the certificate required by such rules:
Provided that any boiler registered, or any boiler certified or licensed, under any Act hereby repealed shall be
deemed to have been registered or certified, as the case may be, under this Act.
NOISE LIMIT FOR GENERATOR SETS RUN WITH DIESEL

In accordance with MINISTRY OF ENVIRONMENTAND FOREST'S
NOTIFICATION
New Delhi, the 17th May 2002
G.S.R. 37I(E)- In exercise of the powers conferred by sections 6 and 25 of the Environment (Protection) Act,
1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the
Environment (Protection) Rules, 1986, namely
1. (1) These rules may be called the Environment (Protection) second Amendment Rules, 2002.
SE 94. NOISE LIMIT FOR GENERATOR SETS RUN WITH DIESEL
1. Noise limit for diesel generator sets (upto 1000 KVA) manufactured on or after the 1st July, 2003.
The maximum permissible sound pressure level for new diesel generator (DG) sets with rated capacity up to
1000 KVA, manufactured on or after the 1st July, 2003 shall be 75 dB (A) at 1 metre from the enclosure
surface.
The diesel generator sets should be provided with integral acoustic enclosure at the manufacturing stage
itself
IT F6. Compliance with BIS specifications
All engines up to 20 kw (individually or as part of the product) shall carry ISI mark and meet relevant BIS
specifications (IS 1000 1).
OR FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992
[Act No. 22 of Year 1992]
86
7. Importer-Exporter Code Number

No person shall make any import or export except under an Importer-Exporter Code Number granted by the
Director General or the officer authorized by the Director General in this behalf, in accordance with the
procedure specified in this behalf by the Director General.
GCustoms Laws,
Customs Act, 1962, Section11E (1)
Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods
shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and
complete account of such goods and shall, as often as he acquires or parts with any notified goods, made an
entry in the said account in relation to such acquisition or parting with, and shall also state therein the
particulars of the persons from whom such goods have been acquired or in whose favour such goods have
been parted with, as the case may be, and such account shall be kept, along with the goods, at the place of
storage of the notified goods to which such accounts relate:
Publication of name by company (Display of Notice Board)
Section 147, Companies Act, 1956

(1) Every company(a) shall paint or affix its name and the address of its registered office, and keep the same painted or
affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in
letters easily legible; and if the characters employed therefor are not those of the language or of one of the
languages in general use in that locality, also in the characters of that language or of one of those languages;
(b) shall have its name engraven in legible characters on its seal; and
(c) shall have its name and the address of its registered office mentioned in legible characters in all its
business letters, in all its bill heads and letter paper, and in all its notices and other official publications; and
also have its name so mentioned in all bills of exchange, hundies, promissory notes, endorsements, cheques
and orders for money or goods purporting to be signed by or on behalf of the company, and in all bills of
parcels, invoices, receipts and letters of credit of the company.
(2) If a company does not paint or affix its name and the address of its registered office], or keep the same
painted or affixed in the manner directed by clause (a) of sub-section (1), the company, and every officer of
the company who is in default, shall be punishable with fine which may extend to five hundred rupees for not
so painting or affixing its name and the address of its registered office, and for every day during which its
name and the address of its registered office, is not so kept painted or affixed.
(3) If a company fails to comply with clause (b) or clause (c) of sub-section (1), the company shall be
punishable with fine, which may extend to five thousand rupees.
(4) If an officer of a company or any person on its behalf(a) uses, or authorises the use of, any seal purporting to be a seal of the company whereon its name is
not engraven in the manner aforesaid;
87
(b) issues or authorises the issue of, any business letter, bill head, letter paper, notice or other official
publication of the company wherein its name and the address of its registered office are not mentioned in the
manner aforesaid;
(c) signs or authorises to be signed, on behalf of the company, any bill of exchange, hundi, promissory
note, endorsement, cheque or order for money or goods wherein its name is not mentioned in the manner
aforesaid; or
(d) issues, or authorises the issue of, any bill of parcels, invoice, receipt or letter of credit of the
company, wherein its name is not mentioned in the manner aforesaid;
such officer or person shall be punishable with fine which may extend to five thousand rupees, and shall
further be personally liable to the holder of the bill of exchange, hundi, promissory note, cheque or order for
money or goods, for the amount thereof, unless it is duly paid by the company.
The Contract labour (Regulation and abolition) Act, 1970

A person is said to be employed as a contract labour, in or in connection with the work of an establishment,
when he is hired for such work by or through a contactor, with or without the knowledge of the principal
employer.
The act extends to whole of India. It applies to_
(a) every establishment wherein 20 or more workmen are or were employed on any day of the
preceding 12 months as contract labour.
(b) Every contractor who employs or employed on any day of the preceding 12 months, 20 or
more workmen.
Section 7. Registration of Establishments
An establishment cannot employ contract labour if it does not hold a certificate of registration (Form 1)
Section 12; Licensing of the contractors
A contractor cannot engage contract labour without obtaining a license
THE NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985
CHAPTER III PROHIBITION, CONTROL AND REGULATION

8. Prohibition of certain operations: No Person shall
1. cultivate any coca plant or gather any portion of coca plant; or
2. cultivate the opium poppy or any cannabis plant; or
3. produce, manufacture, possess, sell, purchase, transport, warehouse, use, consume, import interState, export inter-State, import into India, export from India or transship any narcotic drug or
psychotropic substance,
notes
88
However, they are not statutory provisions themselves (meaning that the Standing Orders even when
approved, do not become law in the sense in which Rules and Notifications issued under delegated
legislation become after they are published as prescribed.) - Rajasthan SRTC v. Krishna Kant - AIR 1995 SC
1715 = (1995) 5 SCC 75 = 71 FLR 211 = 87 FJR 204 = 1995 AIR SCW 2683 = 1995 LLR 481 (SC).
89
India Law Summary
1.Child labour:

The
Sanders
Amendment
to
the
Trade
Act
of
1930
child labor.
Young Workers
of allowed to work in any factory unless:(a) a certificate of fitness granted with reference to him under section 69 is in the custody of the
(b) such child or adolescent carries while he is at work a token giving a reference to such
certificate..
(c) Document of Proof of Age

establishment.
90
The Central Sales Tax Act, 1956

Serial
No.
Section
/Clause
Ref.
Basic Requirement of the Section
Sec 3
Sec 2(d)
A sale or purchase of Goods shall be deemed to took

place in the course of inter state (inter state means
from one state to another) trade or commerce if the sale
or purchase
a) transfer of goods from one state to another
b) transfer of documents or title to the goods during
their movement from state to another state.
One of the basic conditions of inter state sale is that
there should be sale. In case manufacturer sends goods
to his branch in other state, it is not a sale.
Goods includes all materials, articles, commodities
and all kinds of moveable property. It does not
include Newspaper, actionable claims, stocks,
shares & securities.
Requirements for Implementin
Supply of Telephone Instrument and connection through cable

is Right to use Goods?
In state of Uttar Pradesh vs. UOI AIR SCW 695 = 170
ELT 385 = 130 STC 1 (SC), it was held in this case that
supplying of instrument/ apparatus and other appliances
in the premises of subscriber, which are connected with a
telephone line to area exchange is transfer of right to use
goods and can be taxed.
This issue has been referred to large bench of SC.
Till the time final decision on this issue will not
come, sales tax not to be paid.

3
Sec 2(b)
4.
Sec. 6A(1)
91
Liability to pay sales tax is on dealer u/s 8(1).

Dealer means any person who carries on business of
buying, selling, supplying or distribution of goods,
directly or indirectly, for cash, or for deferred payment, or
for valuable consideration.
For Branch Transfer /depot transfer form F is required to
submit, otherwise, branch transfer/ depot transfer will be
treated as sale for all purpose of CST Act.
One Form F covering receipt during a month can be
issued. If space in form is not adequate, a separate list
may be attached as Annexure to form F giving details.
For Branch Transfer /depot

transfer Form F is required to
submitted to the assessing
authority upto the time of
assessment by the first
assessment authority.
The blank form has to be obtained from sales tax

authority in which the transferee is situated i.e., states
where Goods were received.
4A.
Sec 6(2)
Sec 8(1)
In Transit sales:
Where in transit sales are made Form EI or EII are to be
furnished by the selling dealer to the purchasing dealer
and in turn purchasing dealer shall be furnishing Form C
to the selling dealer. EI and EII forms are to be furnished
from all subsequent sales after first sale is made in the
series. CST @4% shall be charged only at the first stage
of sale.
The applicable rate of CST is 4% against C Form.
Where C form is not furnished to the assessing authority
the tax on that part of turnover shall be levied at the rate
of 10% or at the rate applicable to the sale of such
goods inside the appropriate state, whichever is higher.
For in transit sales furnish EI or E

forms and follow instructions
provided in the section
Form C is required to submitte

to the assessing authority upto
the time of assessment by the
first assessment authority.

6
Sec 9(2)
Sec 2(f)
As per CST all provisions of general sales tax law of

each states except those excluded in CST Act and
Rules itself, in respect of the following shall apply to
person liable under central sales tax act in that
states: Periodic Returns
Assessment, provisional assessment and
reassessment
Advance payment of taxes
Registration of transferee and imposition of tax
liability on transferee
Recovery of tax from third party
Appeals, Review, revision and reference
Refunds, rebate penalties and interest
Compounding of offences
Treatment of documents furnished by dealer as
confidential
Offence & penalties.
Rules & Procedures applicable in respect of above
matters vary from state to state and these are
adhered to with respective local sales tax laws.
Please refer individual state laws for applicability &
procedural part in relevant state.
CST acts provides registration of dealer. Procedure for
registration under CST will be same as in local sales tax
under relevant states.
Filing of Returns Deposit of Tax and Assessment

procedures in respect of Central Sales Tax will
govern ASAP of Local sales Tax
As far concern of Applicability of Sales tax in the Case of

Bharti Telecom it is not applicable at present since no
transaction of sales/ purchase construed for providing
telephone connection. However, the current position
may change in the light of Supreme Court Decision in
case Of State of Uttar Pradesh vs, UOI which is pending
at present for decision.
92
93
Works Contract Act

Sl.
No.
Section /
Clause Ref.
Basic Requirement Of the Section

TAMILNADU
1.
Sec 7F(1)
TDS on works contract is to be deducted

on Any amount payable to the
contractor for the execution of works
contract.
2.
Sec 7F(1)
Rate of deduction shall be:

1. 2% on Civil Works Contracts.
2. 4% on any other works Contract.
3.
Rule 18F(1)
4.
Sec 7F(3)
Rule 18F(2)
Deduct the amount of TDS on

any amount paid to the
contractor at the rates
prescribed.
Payment is to made individually for each party

within 7 days of Deduction in Form XXXVII in
Triplicate
Cheque is to be made in favour of CTO, TDS
Circle, Chennai.
Payment is to made
individually for each party
within 7 days of Deduction in
Form XXXVII in Triplicate
Cheque is to be made in
favour of CTO, TDS Circle,
Chennai.
TDS Certificate to be issued In Form

XXXVII-A within 15 days of date of
deposit of tax.
TDS Certificate to be
issued In Form XXXVII-A
within 15 days of date of
deposit of tax.
TDS Certificate is to be prepared in Triplicate:

1. Original Copy to be given to the Contractor.
2. Duplicate copy to be send to the AO.
3. Triplicate Copy is to be retain by the
Contractee.
94
MAHARASHTRA
1.
Sec 6B(1)
TDS on works Contract at the Rate of

2% is to be deducted where aggregate
payment made to the contractor during
the financial year is Rs. 2,00,000 or
more.
2.
Sec 6B(2)
Payment of tax in Form V in Triplicate

is to be made individually for each
contractor within 10 days from the end of
each month.
Deduct the amount of TDS

where the aggregate payment
to the contractor exceeds Rs.
2,00,000 @ 2%.
Payment of tax in Form V in

Triplicate is to be made
individually for each contractor
within 10 days from the end of
each month
Cheque is to be drawn in favour of IOB WCT

A/C.
3.
4.
Rule 8B(2)
Sec 6B(3)
Rule 8B(3)
TDS certificate in Form XXXX is to be

issued immediately at the time of
deduction of TDS to the Contractor.
TDS certificate in Form

XXXX is to be issued
immediately at the time of
deduction of TDS to the
Contractor.
Monthly Return in Duplicate in Form

XXXXI is to be submitted to the AO of
the Contractor within 20 days from the
end of each month
Monthly Return in
Duplicate in Form XXXXI
is to be submitted to the
AO of the Contractor
within 20 days from the
end of each month
PUNJAB

1.
Sec10C(1)

2% plus a surcharge of 10% is to be
deducted from any payment made to
the contractor on the execution of works
contract i.e. a total of 2.20%.
2.
3.
4.
95
Sec 10C(3)
Rule 25A(3)
The entire amount deducted on account

of TDS shall be deposited in Challan STXI in Triplicate within 15 days of the
following month. The payment is to be
made consolidated for all contractors.
Cheque is to be made in favour of
Excise and taxation officer.
TDS on works Contract at

the Rate of 2% plus a
surcharge of 10% is to be
deducted from any
payment made to the
contractor on the
execution of works
contract i.e. a total of
2.20%.
Deposit the amount of TDS in
Challan ST-XI in Triplicate
within 15 days of the following
month.
Rule 25A(2)
TDS certificate in Form ST-XXXIV is to

be issued to the contractor within 15
days of deposit of tax.

ST-XXXIV is to be issued
to the contractor within 15
days of deposit of tax.
A monthly return in Form ST-XXXV is to

be submitted to the Assessing Authority
within 15 days of date of deposit of tax.
A monthly return in Form

ST-XXXV is to be
submitted to the
Assessing Authority within
15 days of date of deposit
of tax.
Rule 25A(3)

5.
96
Rule 25A(1)
Where any person enters into a contract

with any contractor for the execution of
works contract the gross value of which
exceed Rs. 5,00,000 in a year, within I
month of making the contract shall
furnish the particulars of the contract to
the Assessing Authority of the contractor
in Form ST-XXXIII.
Where any person enters

into a contract with any
contractor for the
execution of works
contract the gross value of
which exceed Rs.
5,00,000 in a year, within I
month of making the
contract shall furnish the
particulars of the contract
to the Assessing Authority
of the contractor in Form
ST-XXXIII.
ANDHRA PRADESH
1.
Sec 5H(1)
Rule 17I(1)

on Any amount payable to the
contract.
Rate of deduction shall be:
3. 2% on Civil Works Contracts.
4. 4% on any other works Contract.
TDS on works contract is

to be deducted on Any
amount payable to the
contractor for the
execution of works
contract.
Rate of deduction shall
be:
5. 2% on Civil Works
Contracts.
6. 4% on any other works
Contract.

2.
Rule 17I(2)

of TDS shall be deposited within 15 days
of the following month. The payment is
to be made consolidated for all
contractors. Cheque is to be made in
favour of The Commercial Tax Officer,
Begumpet.
3.
97
TDS shall be deposited within
15 days of the following
month.
Rule 17I(3)
TDS certificate in Form XX is to be

issued immediately at the time of
deduction of TDS to the Contractor.

XX is to be issued
immediately at the time of
deduction of TDS to the
Contractor.
DELHI
1.
2.
Sec 7(1)
Rule 7(c)
TDS on works Contract shall be

deducted at the Rate of 2% for all the
contracts the value of which exceeds Rs.
20,000.
Rule 7(e)
Every person responsible for making

deduction shall apply for Tax Deduction
Account No. in Form XIV within 60 days
from the date on which tax was
deducted.
2.
Sec 7(4)
Rule 7(a)
TDS on works Contract

shall be deducted at the
Rate of 2% for all the
contracts the value of
which exceeds Rs.
20,000.
Apply for Tax Deduction
Account No. in Form XIV
within 60 days from the date
on which tax was deducted
TDS shall be deposited in
The entire amount deducted on account Challan No. V in

of TDS shall be deposited in Challan No. Quadruplicate within 15 days
V in Quadruplicate within 15 days of the of the following month.
following month. The payment is to be
made consolidated for all contractors.
Cheque is to be made in favour of IOB,
A/c WCT.

3.
4.
5.
Sec 7(5)
Rule 7(b)
Sec 7(10)
Rule 7(f)
Sec 8(1)
Rule 8(1)
98
TDS certificate in Form No IX is to be

issued to the contractor within 30 days
from the end of the quarter in which
deduction is made

No IX is to be issued to
the contractor within 30
days from the end of the
quarter in which deduction
is made
Annual Return in Form XII-A is to be

filed within 90 days from the end of the
financial year to the commissioner.
Annual Return in Form

XII-A is to be filed within
90 days from the end of
the financial year to the
commissioner.
No person shall enter into any works

contract with any contract for the
execution of works contract or shall
make payment to the contractor unless
the contractor has obtain a tax clearance
certificate from the Assessing Authority
stating that such contractor has no
liability to pay tax under this Act.
Contractor is not required to furnish Tax
Clearance Certificate to the contractee if
following two conditions are satisfied:
1. Contract is upto the value of Rs. 20,000 and
2. Contractor has submitted a declaration to
the contractee in form XVI that he is not
liable to pay tax under the Act.
6.
Sec 9
Rule 9
Any person entering into a contract

exceeding Rs. 50,000 shall furnish the
information of the contract in Form XII to
the Assessing Authority with 15 days of
signing of the contract.
Any person entering into a

contract exceeding Rs.
50,000 shall furnish the
information of the contract
in Form XII to the
Assessing Authority with
15 days of signing of the
contract.
99
WEST BENGAL
1.
Sec 38(1)
Any person paying any sum to any

contract shall at the time of payment
deduct an amount equal to 2% as TDS.
Where contractor has obtain a Tax Clearance
Certificate in pursuance of sec 94 from the
Commissioner to the effect that he is not liable
to pay tax under that Act or all payments of tax
has been made in advance then contractee
shall not deduct the amount of TDS from the
payment
2.
Rule 169

from the end of each month in the
prescribed form in quadruplicate. The
payment is to be made individually for all
favour of Reserve Bank Of India, Govt.
Dues.
3.
Any person paying any

sum to any contractor for
the execution of works
contract shall at the time
of payment deduct an
amount equal to 2% as
TDS.

45 days from the end of each
month in the prescribed form
in quadruplicate
Rule 170
TDS certificate in Form No 26 is to be

issued to the contractor within 15 days
from the date of deposit of tax.

No 26 is to be issued to
days from the date of
deposit of tax.

4.
Rule 171
A Monthly Scroll in Form No, 27 along with

TDS Challans and TDS Certificates issued shall
be filed with commissioner within 45 days from
the end of each month.
Rule 169(7)
A monthly divisional account statement
showing the total amount of tax deducted shall
be sent to the Commissioner with 45 days from
the end of each month.
100
A Monthly Scroll in Form No,
27 along with TDS Challans
and TDS Certificates issued
shall be filed with
commissioner within 45 days
from the end of each month.
A monthly divisional account
statement showing the total
amount of tax deducted shall
be sent to the Commissioner
with 45 days from the end of
each month.
RAJASTHAN
1.
Sec 7

2.
Rule 43(5)

TDS.
The entire amount deducted on account 15 days from the end of the
of TDS shall be deposited within 15 days each month in form ST-10 in
quadruplicate.
from the end of the each month in form
ST-10 in quadruplicate. The payment is
to be made individually for all
favour of CTO, WCT & L, Jaipur Zone II.
3.
TDS certificate in Form No 28 ST-45 is

to be issued to the contractor within 15
days from the date of deposit of tax.

No 28 ST-45 is to be
issued to the contractor
date of deposit of tax.

4.
5.
A Monthly Statement along with Form No.28,

Copy of Challan shall be submitted to the
Assessing officer within one month from the
date of Deposit of tax.
Rule 43(1)
6.
101
A Monthly Statement along
with Form No.28, Copy of
Challan shall be submitted to
the Assessing officer within
one month from the date of
Deposit of tax.
Where any person enters into a contract with

any contractor for the execution of works
contract the gross value of which exceed Rs.
5,00,000 in a year, within I month of making the
contract shall furnish the particulars of the
contract to the assistant Commissioner in
Form No. 27.
Tax Clearance Certificate is to be obtained from Tax Clearance Certificate is to
the contractor where contractor is not liable to
be obtained from the
pay tax under the Act.
contractor where contractor is
not liable to pay tax under the
Act.
UTTAR PRADESH
1.
Sec 8D(2)

2.
Sec 8D(3)

TDS.
of TDS shall be deposited within 30 days each month in form prescribed
in quadruplicate
from the end of the each month in form
prescribed in quadruplicate. The
payment is to be made consolidated for
all contractors. Cheque is to be made in
favour of Syndicate Bank-Account Trade
tax.

3.
102
Sec 8D(4)
TDS certificate in From No. 31 is

TDS certificate in From
required to be furnished to the contractor No. 31 is required to be
at the time of deduction.
furnished to the contractor
HIMACHAL PRADESH
1.
Sec 12A

2.
Rule 31A(3)
Any person paying any sum to

any contractor for the
execution of works contract
shall at the time of payment
deduct an amount equal to 2%
as TDS.
of TDS shall be deposited within 15 days month for which it is made in
from the end of the month for which it is form ST-X in quadruplicate.
made in form ST-X in quadruplicate. The
payment is to be made individually for all
favour of Excise and Taxation Officer.
3
Rule 31A(4)
TDS certificate in From No. ST-XI is

required to be furnished to the contractor No. ST-XI is required to
be furnished to the
contractor at the time of
deduction.
4.
Rule 31A(5)
Quarterly Return in Form ST-XIA is to

be filed with Asst. Excise and taxation
Commissioner within 30 days from the
expiry of each Quarter along with the
copy of TDS certificates and Deposit
challan.
Quarterly Return in Form

ST-XIA is to be filed with
Asst. Excise and taxation
Commissioner within 30
days from the expiry of
each Quarter along with
the copy of TDS
certificates and Deposit
challan.
103
CHHATISGARH
1.
Sec 35(1)
Sec 35D

more.
Obtain a Registration No. In Form 42A within
30 days from the date when the contractee is
liable to deduct tax.
2.
Rule 42

from the date of deduction in form no.
39 in quadruplicate. The payment is to
be made individually for all contractors.
Commercial tax Officer-Vanijya Kar.
3.

the Rate of 2% is to be
deducted where
aggregate payment made
to the contractor during
the financial year is Rs.
1,00,000 or more.
Obtain a Registration No. In
Form 42A within 30 days from
the date when the contractee
is liable to deduct tax.
10 days from the date of
deduction in form no. 39 in
quadruplicate.
Rule 42

at the time of deduction of tax.
at the time of deduction of
tax.
4.
Sec 35C
Rule 42B
Quarterly Return in Form 42C is to be

filed within 30 days from the expiry of
each Quarter.
HARYANA

42A is to be filed within 30
each Quarter.

1.
Sec 25B

more.
2.
Rule 30A

from the end of the month for which
deduction is made in form no. ST XI in
quadruplicate. The payment is to be
made individually for all contractors.
Assessing Authority-Gurgaon.
3.
104

deducted where
1,00,000 or more.
15 days from the end of the
month for which deduction is
made in form no. ST XI in
quadruplicate.
Rule 30A
Triplicate copy of from ST XI shall be

provided to the contractor as a
certificate.
Triplicate copy of from ST

XI shall be provided to the
contractor as a certificate.
Quarterly Return in Form R-4A is to be

each Quarter.

R-4A is to be filed within
30 days from the expiry of
each Quarter.
4.
MADHYA PRADESH

1.
Sec 35(1)

more.
Obtain a Registration No. In Form 42A within
30 days from the date when the contractee is
liable to deduct tax.
2.
Rule 42(2)

Commercial tax Officer-Vanijya Kar.
3.
105

deducted where
1,00,000 or more.
Obtain a Registration No. In
Form 42A within 30 days from
the date when the contractee
is liable to deduct tax.

deduction in form no. 39 in
quadruplicate.
Rule 42(3)

at the time of deduction of tax.
at the time of deduction of
tax.
4.
Quarterly Return in Form 42C is to be

each Quarter.

42C is to be filed within 30
each Quarter.
ASSAM
1.
Sec 27
TDS on works Contract at the Rate of 4% is to be deducted
where aggregate payment made to the contractor during the
financial year exceeds Rs. 5,000.

the financial year exceeds Rs. 5,000.

2.
Rule 35

deduction is made in form no. XII in
quadruplicate. The payment is to be
Cheque is to be made in favour of SBIGovt. Dues
3.
106
made in form no. XII in
quadruplicate.
Rule 35
TDS certificate in From No. XIV in

duplicate is required to be furnished to
the contractor within 7 days from the
date of deposit of tax.

No. XIV in duplicate is
required to be furnished to
days from the date of
deposit of tax.
BIHAR
1.
Sec 25
Rule 26A

financial year exceeds Rs. 25,000.
Where the amount exceeds Rs. 5,00,000 a

surcharge at the rate of 12% of the amount of
TDS is also to be deducted.
2.
Rule 26A(3)

deduction is made in form no. XVII
along with Form A/A1 in quadruplicate.
The payment is to be made individually
for all contractors. Cheque is to be made
in favour of SBI-Govt. Dues

the financial year exceeds Rs. 25,000.
Where the amount exceeds

Rs. 5,00,000 a surcharge at
the rate of 12% of the amount
of TDS is also to be deducted.
made in form no. XVII along
with Form A/A1 in
quadruplicate.
107
3.
4.
Original and duplicate Form A/A1 is to

be furnished to the contractor as TDS
certificate.
Original and duplicate

Form A/A1 is to be
as TDS certificate.
Quarterly Return in Form- A II along with

TDS certificate and deposit challans is to
be filed within 30 days from the expiry of
each Quarter.
Quarterly Return in FormA II along with TDS

certificate and deposit
challans is to be filed
expiry of each Quarter.
Rule 26A(5)
GUJARAT
1.
Sec 57B

at the rate of 2% on Any amount
payable to the contractor for the
execution of works contract.
2.
Sec 57B(6)

to be deducted at the rate
of 2% on Any amount
payable to the contractor
for the execution of works
contract.
The entire amount deducted on account 30 days from the date of

of TDS shall be deposited within 30 days deduction in form no. 33 in
quadruplicate.
Cheque is to be made in favour of SBIGovt. Dues
3.
Rule 32A
TDS certificate if Form No. 58 is to be

furnished to the Contractor.
TDS certificate if Form

No. 58 is to be furnished
to the Contractor.

4.
108
Sec 57A
A return in the prescribed form and

within such period as may be prescribed
shall be furnished to the Sales Tax
Officer.
A return in the prescribed

form and within such
period as may be
prescribed shall be
furnished to the Sales Tax
Officer.
ORISSA
1.
Sec 13AA(1)
financial year exceeds Rs. 1,00,000.
2.
Sec 13AA(3)
Rule 37A

the financial year exceeds Rs. 1,00,000.

of TDS shall be deposited within 7 days deduction in form no. XI in
from the date of deduction in form no. XI quadruplicate.
in quadruplicate. The payment is to be

Cheque is to be made in favour of Sale
Tax Officer.

3.
109
Rule 37B
TDS certificate if Form XIA is to be

prepared in Triplicate.
Origimal copy is to be furnished to Sales tax
Officer.
Duplicate Copy is to be furnished to the
Contractor
Triplicate copy is to be retained by the
Contractee.
TDS certificate if Form

XIA is to be prepared in
Triplicate.
Origimal copy is to be
furnished to Sales tax Officer.
Duplicate Copy is to be
furnished to the Contractor
Triplicate copy is to be
retained by the Contractee.
TRIPURA
1.
2.
Sec 3A
Rule 3A

at the rate of 4% on Any amount
payable to the contractor for the
execution of works contract.
Rule 3A(3)

deduction is made in form no. XI. The
payment is to be made consolidated for
all contractors. Amount shall be
deposited in Govt. Treasury.
3.
Sec 3A(4),
Sec 3A(5)
TDS certificate shall be issued at the

time of deduction along with copy of
challan of deposit shall be furnished to
the contractor with 7 days of deposit of
tax.

to be deducted at the rate
of 4% on Any amount
payable to the contractor
for the execution of works
contract.
made in form no. XI.
TDS certificate shall be

issued at the time of
deduction along with copy
of challan of deposit shall
be furnished to the
contractor with 7 days of
deposit of tax.

4.
Sec 3A(6)
The person making deduction shall furnish to

the Superintendent of Taxes having jurisdiction
over the area, a report of such deduction within
15 days of date of deposit in Form VI-A
110
The person making deduction
shall furnish to the
Superintendent of Taxes
having jurisdiction over the
area, a report of such
deduction within 15 days of
date of deposit in Form VI-A
NOTE: For all other states TDS on works Contract is not applicable. While paying tax
on works contracts, it is important to deduct the value of services from the contract
and pay tax only on the component of goods or materials used in the contract.
Service tax is applicable on the services provided under a composite works contract.
Sl.
No.
Sectio
n/
Clause
Ref.
111
The Bombay Shops and Establishments Act, 1948

1
This Act extends to the whole state of Gujrat.
The various provisions of the Act are not applicable to
i)
Travelers, canvassers and such other employees
ii)
The members of an employers family
iii)
Persons occupying position of management.
Registration:
Within 30 days from the date of commencement of its work, the
employer of every establishment shall send to the Inspector of the
local area concerned a statement, in prescribed form, together with
such fees as may be prescribe; containing:a) the name of the employer and manager, if any;
b) the postal address of the establishment;
c) the name, if any, of the establishment;
d) the category of the establishment, i.e., whether it is a shop,
commercial establishment, residential hotel, restaurant, eating
house, theatre or other place of public amusement or
entertainment; and
e) Such other particulars as may be prescribed.
Renewal of Registration:
An employer holding a registration certificate shall make an
application for its renewal in the prescribed form to the inspector not
later than 15 days before the date of its expiry. Such fee as may be
prescribed shall accompany such application.
Sec
7(1)
Sec
7(6)
Sec
7(9)
The registration certificate shall be prominently displayed at the

premises of the establishment.
Sec 8
Sec 9
Change to be communicated:
It shall be the duty of an employer to notify to the inspector, in
prescribed form any change in any of the particulars contained in
the statement submitted u/s 7 with in such period, after the
change has taken place, as the state govt. may prescribe. The
inspector shall on receipt of such notice and the prescribed fees
and on being satisfied about its correctness, amend the
registration certificate or issue a fresh certificate if necessary.
Closing of the Establishment to be communicated:
The employer shall within 10 days on his closing the establishment,
notify to the inspector in writing accordingly.
Sec10
& Sec
11
Opening & Closing Hours:

No shop or commercial establishment on any day, be opened
earlier than such hour or closed later than such hour, as may be
fixed by the Government.
Apply for registration in Form A to

the inspector of local area along with
the fees prescribed in Schedule I.
Make an application for renewal of the

registration certificate in Form D not
later than 15 days before the date of its
expiry.
Display prominently the registration
certificate at the premises of the
establishment.
Notify the changes to the inspector in
form E within 30 days alongwith fee
prescribed in Schedule III , If there is
any change in the particulars of the
statement submitted u/s 7.
Inform the inspector within 10 days on

disclosure of the establishment.
Fix the opening and closing hours of

work in the manner prescribed.
Complied
with
(Yes/No)
112
8
Sec 14
Daily & Weekly hours of work:

(1)
(2)
(3)
No employee shall be required or allowed to work for more

than 9 hrs in any day and 48 hrs in any week.
An employee may be required or allowed to work for any
period in excess of the limit fixed under sub-section (1), if
such period does not exceed 3 hrs in any week.
On not more than 6 days a year which the state govt. may fix
by rules made in this behalf, for the purpose of making
accounts, stock taking, settlements or other prescribed
occasions, any employee may be required or allowed to work
in excess of the period fixed under subsection (1), if such
period does not exceed 24 hrs.
Daily and weekly hours of work of the

employees shall not exceed as
prescribed.
9
Sec 15
Interval for Rest:

(1) The period of work of an employee in a shop and commercial
establishment each day shall be so fixed that no period of
continuous work shall exceed 5 hrs and that no employee shall
be required or allowed to work for more than 5 hrs before he
had an interval for rest of at least :(i)
hour, if he is employed in a commercial establishment
engaged in any manufacturing process, and
(ii)
1 hour in any other case, subject, however, to the provisions
of sub-section (2).
(2)
Provide interval for rest as per the

provisions.
In the case of employees falling u/s 15 (1)(ii), the state govt., on

an application made in that behalf by the employees concerned
may permit the reduction of the interval for rest to half an hour.
10
Sec 16
& Sec
17
Spread-over:
The spread-over of an employee in a shop and in a commercial
establishment shall not exceed 11 hours in any day.
Provided that in case of employees working in shops in accordance
with the provisions of section 14(2), the spread-over shall not exceed
14 hrs in any such day and where he works on any day in accordance
with the provisions of section 14(3), the spread-over shall not exceed
16 hours in any such day.
The spread-over in any day of an

employee should not exceed 11 hrs.
113
11
Sec 18
Holidays in a week:
(1) Every shop & commercial establishment shall remain closed on
one day of the week. Except where the day is fixed under subsection (1B) the employer shall prepare a calendar or list of such
closed days notify such calendar or list to the inspector and
specify it in a notice prominently displayed in a conspicuous
place. Such calendar or list shall be prepared at the beginning of
the year.
(1A) Notwithstanding anything contained in sub-section (1) but
except where the day is fixed under sub-section (1B), it may remain
open on any day notified as a closed day under sub-section (1), if
(a) it remains closed on any other day of the week; and
(b) the employer has notified to the inspector, his intention of such
closure at least 7 days before the substituted day under clause
(a) or the day notified as closed day under sub-section (1),
whichever is earlier.
(1B) The state govt., in respect of any area, may fix the day on which
a shop or commercial establishment shall remain closed every week.
Provided that nothing in this clause shall apply to a shop or
commercial establishment, the employer of which has notified to the
inspector at the beginning of the year his intention to close on a public
holiday with in the meaning of Negotiable Instruments Act, 1881.
No deduction shall be made from the wages of any employee on
account of any day on which it has remained closed under this
section. If the employee is employed on daily wage, he shall none the
less be paid his daily wage for the day. Similarly if any employee is
paid a piece rated wage, he shall none the less be paid his wage for
the day at a rate equivalent to the daily average of his wages during
the six days preceding such closed day.
Every
shop
&
commercial
establishment shall remain closed on
one day of the week subject to
provisions contained in clause (1A)
and (1B) of section18.
Do not make deduction from wages of

any of the employees including
employees employed on daily basis
and piece rate basis, on account of
such closed day.
Provided that nothing in this sub-section shall apply to any person

whose total period of continuous employment is less than 6 days.
12
13
14
Sec 32
No child shall be required or allowed to work whether as employee or
otherwise in any establishment.
No child shall be required or allowed

to work.
No young person or woman shall be required or allowed to work

whether as employee or otherwise in any establishment before 6 a.m.
and after 7 p.m.
No young person or woman to work

before and after the time prescribed.
(1) Notwithstanding anything contained in this Act, no young person

shall be allowed to work for more than 6 hrs in any day.
(2) No young person shall be required or allowed to work for more
than 3 hrs in any day unless he has had an interval for rest of at
least half an hour.
Young person not to work for more

than 6 hrs a day.
Sec 33
Sec 34
Young person to be allowed rest for at

least hr in case he works for more
than 3 hrs. in any day.

15
16
Sec
34A
114
No young person or women be required or allowed to perform such

work which is declared by the state govt. to be work involving danger
to life, health or morals.
No young person or women be

allowed to work which involves
danger to life, health or morals.
Leave:
Allow the leaves in the manner

prescribed.
Sec 35
(1) (a) Subject to the provisions of clause (b), every employee who
has been employed for not less than 3 months in any year, shall for
every 60 days on which he has worked during the year be allowed
leave for a period of not less than 5 days.
(b)
every employee who has worked for not less than 240 days,
during a year shall be allowed leave for a period of not less than 21
days.
Provided that such leave may be accumulated upto a maximum period
of 63 days.
Explanation: The leave allowed to an employee under clauses (a) &
(b) shall be inclusive of the day or days during the period of such
leave on which a shop or commercial establishment remains closed
u/s 18.
(1B) In addition to above, every employee shall be entitled to leave
with wages as follows :(i)
(ii)
(iii)
Casual leave for 7 days in a year,

Leave on medical grounds for not more than 7 days in
a year, and
Leave for not more than 4 days in a year on any of the
days which the state govt. may declare to be National
and Festival Holidays.
(2) If an employee entitled to leave, resigns, retires or is discharged

by his employer before he has been allowed the leave, the employer
shall pay him the amount payable under section 36 in respect of the
leave.
17
18
19
Sec 36
Every employee shall be paid for the period of his leave at a rate
equivalent to the daily average of his wages for the days on which he
actually worked during the preceding 3 months, exclusive of any
earning in respect of overtime.
Every employee shall be paid for the

period of his leave as per the
provisions prescribed.
An employee, who has been allowed leave u/s 35 shall, before his
leave begins, be paid half the total amount due to him for the period
of such leave.
Pay half of the total amount due to an

employee for the period of leave u/s
35 before such leave begins.
Sec 37
Sec 39,
Sec 39,
sec 40,
Sec 41
and
Sec 42
There should be cleanliness, ventilation, lighting and precautions

against fire in the premises as may be prescribed.
Maintain cleanliness, ventilation,

lighting and precautions against fire in
the premises as may be prescribed.

20
21
Sec 51
Every employer and in his absence the manager shall on demand

produce for inspection of an inspector all register, records and notice
required to be kept under and for the purposes of this Act.
Produce
before
inspector
for
inspection
all
the
documents
maintained under this act.
Sec 62
Maintenance of Registers and records and display or notices:
Subject to the general or special order of the state govt., an employer
shall maintain such registers and records and display on premises of
his establishment such notices as may be prescribed. All such
registers and records shall be kept on the premises of the
establishment to which they relate.
Rule 23:
i)
ii)
iii)
iv)
v)
vi)
22
115
Sec
62A
Employers to furnish identity card to employees:

This section is applicable to such an establishment which is
notified by the government in the official gazette.
The employer shall furnish to each employee an identity card
containing therein:a) name & address of the employer
b) name & postal address of the establishment
c) full name, address and designation of the employee
d) Date of Birth of the employee
e) Date on which the employee has joined the service in the
establishment
f) Recent passport size photograph duly signed by the employee
g) Hours of work, interval for rest and holidays, of the employee
h) Signature (with date) of the employer or manager.
The cost of such identity card be borne by the employer.
Maintain a register of
employment in Form I,
provided that where the
opening and closing hours
are ordinary uniform the
employer may maintain such
register in form J.
Maintain a register of leave
in Form N
Provide to the employees a
book called Leave Book in
Form O.
Exhibit in the establishment a
notice
containing
such
extracts of the act and rules
as the local authority and
Government may direct.
Preserve the registers and
records until the end of the
next year.
Maintain a visit book in
which the inspector visiting
may record his remarks.
Every employee is to be issued an

identity card in accordance with the
provisions.

23
Sec
62B
Rule
25
24
Exhibition of Signboard:
Every employer shall conspicuously display on the main entrance,
a wooden or metal signboard of such size, painted in such manner
and containing such particulars as may be prescribed.
116
Display on the main entrance a

signboard painted in oil colours, of a
size which shall not be less than 45
cms, in length and 30 cms, in breadth
containing the name of the
establishment and full name of the
proprietor or all partners as also the
registration
number
of
the
establishment written in Gujrati or
English.
Sec 63
Wages for overtime work:Where an employee in any establishment other than a residential
hotel, restaurant or eating house, is required to work in excess of the
limit of hrs of work, he shall be entitled, in respect of the overtime
work, to wages at the rate of one & a half times his ordinary rate of
wages.
Pay wages for overtime as prescribed.
Limit of hours, in case of an employee in any establishment other

than a residential hotel, restaurant or eating house, means 9 hrs in any
day and 48 hrs in any week.
25
Sec 66
Notice of termination of Services:
No employer shall dispense with the services of an employee who has
been in his continuous employment :(a) for not less than a year, without giving such person at least 30
days notice in writing or wages in lieu of such notice;
(b) for less than a year but more than 3 months, without giving such
person at least 14 days notice in writing or wages in lieu of such
notice.
Provided that such notice shall not be necessary where the services of
such employees are dispensed with for misconduct.
Minimum 30 days or 14 days notices

to be given as the case may be before
termination of the services of the
employee.
117
Employees Provident Fund Act, 1952

Sl.
No.
1.
Section / Basic Requirement Of the Section

Clause
Ref.
Sec 1(2) This Act is applicable to whole of India Except the
State Of Jammu And Kashmir
It applies to every establishment in which 20 or more
persons are employed.

2.
Sec 6,
6A, 6C
(I) Total contribution by the employer shall be

13.61% of wages, Dearness Allowance and
Retaining Allowance payable to each of the
employee.
(vi)

Employee Pension Fund under Pension
Scheme.
(vii) 3.67% shall be paid to the credit of
Provident Fund.
(viii) .50% shall be paid to the credit of
Employees Deposit Link Insurance
Scheme.
(ix)
Insurance scheme for the Administration
Charges of the scheme.
(x)
0.01% Inspection Charges
(II) Total contribution by the employee shall be
12% of the wages. Employees may contribute
more than 12% but employer is under no
obligation to contribute more than 12%.
Notes:
1. Wages for the purpose means all emoluments
earned by an employee while on duty (or on leave or
on holidays with wages) but does not include:
(iii)
The cash value of any food concessions.
(iv)
Any Dearness Allowance, House Rent
Allowance, Overtime Allowance, Bonus,
Commission or any other similar allowance
payable to employee.
2. Para. 7 of Employees Deposit Link Insurance
Scheme, 1976 Where the monthly pay of the
employee exceeds Rs. 6500, the contribution payable
by the employer in respect of Deposit Link Insurance
Scheme shall be calculated on a monthly pay of Rs.
6500.
118
contribution as per the
section
119
Para. 38
of PF
Scheme,
Para 8 of
Deposit
Link ins.
Scheme.
Para
38(2) of
PF
scheme.
Employer shall deposit employers contribution

and employees contribution within 15 Days of the
end of every month. Separate cheques shall be
drawn on account of contributions and
Deposit the contributions

of each month drawing
separate cheques for
contributions and
Employer shall forward a monthly abstract in such

form specified by the commissioner within 25
days of the end of the month to the commissioner.
5.
Para
38(3) of
PF
Scheme
6.
Para 34,
36(2) of
PF
Scheme
and
Para. 10
of
Deposit
Link
Insuranc
e
Scheme.
Employer shall send Annual contribution

Statement in Form 6-A to the commissioner within
1 month from the close of the Year. Employer shall
maintain duplicate copies of such Statement on his
records and such statements shall be produced on
demand to the Inspector during Inspection.
The employer before taking any person into
employment shall ask him to state whether he is a
member of the fund or not and if he is, ask for his
account No. and name and particulars of the last
employer. Such declaration shall be made in Form 2.
A return shall be send to the commissioner in Form 5
within 15 days of the end of each month together with
declaration of the employees in Form 2.
Employer shall maintain inspection book in such form
as specified by the commissioner for the inspector to
record his observation on his visit to the
establishment.
Deposit the monthly

abstract in the prescribed
form to the commissioner
of each month.
Send Annual contribution
Statement in Form 6-A to
one month of the end of
the year.
7.
Para 36A Every employer shall furnish particulars of all

of PF
branches and department owners, occupiers,
Scheme partners, manager to the Regional Commissioner in
Form 5A and also intimate any changes there in
within 15 days of such change.
Para. 35 Every employer shall prepare a Contribution Card
and
in Form 3 or Form 3A in respect of every
Para. 40 employee.
of PF
The amount recovered every month from the wages of
Scheme the employee as well as contribution made by the
employer shall be entered by the employer in the
contribution card opened in the name of each
employee.
3.
4.
8.
Receive the declaration from

the existing and new
employees in Form 2.
Send the return in Form 5
together with declaration of
the employees in form 2 to
the commissioner within 15
days of the end of each
month.
Prepare the inspection book
as specified by the
commissioner.
Furnish the particulars of all
branches etc. in Form 5A to
the Regional Commissioner.
Prepare the Contribution

Card in Form 3 or form 3A
in respect of each
employee.
Entered the amount of
employers and employees
contribution in the
contribution card.

9.
Para. 43
of PF
Scheme
Every employer shall within one month form the

end of each month send the Contribution Card to
the commissioner together with statement in From
6
120
Prepare the statement in
From 6 and send the
statement along with
Contribution Card to the
Commissioner within one
month from the end of
each month.
Notes:
2. Sec. 12 of the Act. No employer shall reduce the wages of the employee on
account of the contribution made by the employer.
121
Contract Labour (Regulation & Abolition) Act, 1970
Section / Clause
Ref.
Applicability
Sec 1
Requirements for
Implementing
The Act is applicable all over India.

This Act Applies to:
Every establishment in which 20 or more workmen are employed or were employed on any
day of the preceding 12 months as Contract Labour.
Sec 7, & Rule 17

of Central
Rules.
Every establishment to which this Act applies shall apply for Apply for the registration to the
registration to the registering officer in Form I in triplicate.
Registration Officer or Licensing
Officer (Central or State
At present there is no uniform practice for registration under the aforesaid Act and circles
Government) in Form I as
are registering under the State Government or the Central government depending on the
applicable.
notices received from the labor department. A writ has been filed in the High Court at Delhi
and Bangalore seeking clarification on the jurisdiction( whether State or Central) from the
court since notices have been received from the central and state authorities in many states
seeking registration under both departments. The outcome of the case will be intimated for
compliance. At this point, it is necessary to ensure that every circle is registered under at
least one department )either state or central government department) pending issue of a
formal clarification or notification
Sec 12, Sec 13

and Rule 21,
Rule 25(ix)
No contractor shall be appointed unless he has While employing a contractor

obtained a license from the licensing authority to act as verify the license of the
a contractor.
contractor.
The license has to be applied in Form IV.
Furnish a Certificate in Form V
At the time of application by the contractor for license u/s 12, to the contractor as required
the contractor furnish the location of the establishment, by the Section and Rule.
nature of process and operation for which contract labour
shall be employed.
Principle Employer shall give a certificate in From V to
the contractor to the effect that the applicant has been
employed by him as a contractor and he shall be bound
by all the provisions of the act and rules made there
under.
Sec 29
A copy of license shall prominently be displayed at

every establishment where contract labour is employed.
Every Principal Employer and every contractor shall
maintain the Registers & Records containing the following:
(i)
Full particulars of the employee
(ii)
The nature of work performed by Contract
Labour,
Maintain the records and

registers as required by the
section.
Exhibit the notice in the
premises of the
Complie
with
(Yes/No

(iii)
Rule 74
Rule 73
Sec. 16 & Rule42
Sec 17 & Rule

41.
Rule 82(2)
Rule 81(3)
The rate of wages paid to the contract labour.
Every Principal Employer and every Contractor shall

exhibited in the premises of the establishment notices in the
prescribed form containing particulars about:
(i)
Hours of work.
(ii)
Nature of work
Every Principal Employer shall maintain a register of
contracts in Form XII in respect of each registered
establishment.
The authorised representative of the Principal Employer
shall certify at the end of the entries in Register of wages of
the Contractor that the amount shown has been paid to the
workmen concerned in his presence.
122
establishment as required.
A register of Contractor is
to be maintained in FormXII.
Certify at the end of the
Register of Wages that the
wages are paid in the
presence of the authorised
representative of the
Principal Employer.
In every establishment where more than 100 Contract labour If the contractor does not provide
are employed and it is likely that work will continue for more the canteen facility then provide
than 6 months than an adequate canteen shall be provided for the same in the
by the contractor within sixty days from the date of establishment.
commencement of the employment of Contract labour. If the
Contractor fails to provide the canteen then principle
employer shall provide the same.
In every establishment wherein contract labour is required to If the contractor does not provide
halt at night in connection with the work, the contractor shall the rest room facility then
provide for the rest rooms.
provide for the same in the
If the said facility is not provided by the contractor then that establishment.
should be provided by the Principal Employer
Principal Employer has to send Annual Return in Form
Submit a return in Form XXV
XXV in Duplicate on or before 15th February following
on or before 15th February
the End of the Concerned year to Labour Commissioner. following the end of the
concerned year to the Labour
Commissioner.
Every Principal Employer shall with in 15 days of the Submit a return in form VIB
commencement and completion of each contract work within 15 days of
submit a return to the inspector intimating the actual commencement and
date of commencement or completion of such contract completion of contract work to
work in Form-VIA.
the inspector.
123
THE FACTORIES ACT, 1948

Sl.
No.
1.
Section /
Clause
Ref.
Sec. 2 (ii)
& Sec.6
2.
The Act is applicable to any premises where 10 or More

persons with the aid of power or 20 or more workers without
the aid of power were working on any Day in the preceding
12 months, wherein manufacturing Process is being Carried
out.
Registration Application should be made to Chief Inspector
of the State appointed in this behalf.
Following Registers are to be maintained under the Act:
1. Register of Hygrometer (Humidity) in Form 6.
2. Register of white washing in Form 7.
3. Register of Tight Cloths provided in Form 7A
4. Register of Compensatory Holiday in Form 9.
5. Register of overtime for exempted workers in form
10.
6. Register of Adult Worker in Form 12.
As and when there is Change in the Name of occupier or
Manager of the factory it should be informed to the Chief
Inspector of the State in Form 3.
As and when any accident happens Information to the Chief
Inspector is to be given in following forms:
1. Form18 -- Notice of Accident & Dangerous occurrence as &
when Occurred.
2. Form 18A -- Notice of Accident & Dangerous Occurrence not
resulting Bodily Injury to any workman.
3. Form 19 -- Notice of Accident & Dangerous occurrence
(Poisoning or Disease.)
4. Form 37 -- Report of Hoist of Lifts.
4.
Sec 72
Sec 61
Following notices should be displayed in the factory

premises
1. Notice of period of work for Adult Worker in form 11.
2. Notice of period of work for Child Worker in form 13.
Requirements of
Implementation
Application for
Registration should
be made to Chief
inspector of Factory
of the State
All the registers &

Records should be
maintained at the
Factory Premises.
Inform the Chief

Inspector on the
occasions
mentioned in the
section
in
the
prescribed forms.
These
Notices
should be Affixed in
Visible Place in the
factory premises.

5.
124
Following returns are to be submitted to the Chief 1.

Inspector:
1. Annual Return ending 31st December in Form 21.
2. Half-Yearly Return in Form 22.
3. Accident Annual Return in Form 31.
4. Monthly Return of Hazardous Happenings only in
Form 34.
5. Report of Hoist of Lifts in Form 37.
2.
6.
Sec.11 to
20
Employer to ensure the health of worker pertaining to

Cleanness, disposal of wastage, and effluents, ventilation &
Temperature, dust & Fumes, Overcrowding, Lighting,
Drinking Water, etc.
7.
Sec. 42 to
49
8.
Sec 114
The proper welfare measure has to be taken related to

washing facilities, facilities for sitting, First Aid appliance,
Canteen when there is more than 250 workers, rest rooms
when there is more than 150 workers, crches if there is
more than 30 women workers.
No charge shall be realised from the workers in respect of
any arrangement or facility to be provided under the Act by
the employer except for the canteen facility wherein only the
cost of the food provided shall be charged from the workers
Annual return
should
be
submitted
to
the
chief
inspector
of
Factory by 31st
December.
Half-Yearly
Return should
be
submitted
By 30th June.
3. Accident
Annual Return
shall
be
submitted
by
First Week of
February.
It should be ensured
that
the
proper
Compliance
has
been made in these
regards.
All
the
welfare
measures should be
complied with.
125
The Payment of Gratuity Act, 1972.

Sl.
No.
Section /
Clause Ref.
1.
Sec 1
Applicability
2.
Sec 4(1),
2(e), 2A

Requirements For
Implementing
This act shall apply to:
(a) Every factory, mine, oil field, plantation, port and railway
company.
(b) Every shop or establishment in which 10 or more persons are
employed on any day of the preceding 12 months.
Gratuity shall be payable to an employee on the termination of
his employment after he has rendered continuous service for
5 years and above
(a) On his superannuation, or
(b) On his retirement or resignation, or
(c) On his death or disablement due to accident or disease.
Where termination of employment is due to death or
disablement, continuous service of 5 years or more is not
necessary.
Employee means any person (Other than apprentice) employed
on wages in any establishment to do any skilled, semi-skilled, or
unskilled, manual, supervisory, technical or clerical work, whether
the terms of such employment are expressed or implied and
whether or not such person is employed on a managerial or
administrative capacity, but does not include any such person who
holds a post under the Central Govt. or State Govt. and is
governed by other act.
Disablement means such disablement as incapacitates an
employee for the work, which he is capable of doing before the
accident or disease resulting in such disablement.
Determine whether a
employee is eligible
be paid Gratuity as p
the section
Continuous Service
For the purpose of this Act
(1) An employee shall be in continuous service if he has
been in uninterrupted service, including service which
may be interrupted on account of sickness, accident,
leave, absence from duty without leave, lay off, strike or a
lock out or cessation of work not due to fault of the
employee.
(2) Where an employee is not in continuous service as per
clause (1) above, he shall be deemed to be in continuous
service under the employer
(a) For the period of one year, if the employee during the
period of 12 calendar months preceding the date has
actually worked under the employer for not less than
(i)
(ii)
190 days in case of employee employed below the

ground in a mine or in an establishment, which works
for less than six days in a week; and
240 days in any other case.
(b) For the period of six months, if the employee during the
period of six months preceding the date, has actually
worked under the employer for not less than
(i)
(ii)
95 days in case of employee employed below the

ground in a mine or in an establishment, which works
for less than six days in a week; and
120 days in any other case.
For the purpose of clause (2) the number of days an

employee has actually worked under an employer shall
include the days on which
(i)
He has been on leave with full wages, earned in the
previous year,
(ii)
He has been absent due to temporary disablement
caused by accident arising in the course of his
employment; and
(iii)
In the case of a female, she has been on maternity
leave, however the total period of such maternity leave
does not exceeds 12 weeks.
(3) In case of seasonal establishment, employee shall be
deemed to be in continuous service if he has worked for
75% of the days on which establishment was in operation
during such period.
126

3.
4.
Sec. 4(2)
Sec7(2)
The amount of Gratuity shall be calculated as follows:

(1) 15 days wages based on the wages last drawn by the
employee concerned for every completed year of service
or part thereof in excess of six months.
(2) Rs. 3,50,000
Whichever is less.
Notes:
1. In case of piece rated employee, daily wages shall be
computed on the average of the total wages received by him
for the period of three months immediately preceding the
termination of his employment and any wages paid for the
overtime shall not be taken into account.
2. In case of seasonal establishment the employer shall pay
Gratuity at the rate of 7 days wages for each season.
3. In case of monthly rated employees 15 days wages shall be
calculated by dividing the monthly rate of wage last drawn by
26 and multiplying the Quotient by 15.
4. For the purpose of computing the Gratuity payable to an
employee who is employed after his disablement on a reduced
wages, his wages for the period preceding the disablement
shall be taken to be wages received by him during that period
and his wages for the period subsequent to disablement shall
be taken to be wages as so reduced.
5. The Gratuity of an employee may be forfeited, to the extent of
loss, whose services have been terminated for any act, willful
omission or negligence, causing any damage or loss to the
property belonging to the employer
6. The Gratuity payable to an employee may be forfeited if the
services of such employee have been terminated for his riotous
or disorderly conduct or any other act of violence on his part or
his services have been terminated for any act which constitute
an offence involving moral turpitude, provided that such
offence is committed by him in the course of his employment.
As soon as Gratuity becomes payable employer shall determine
the amount of Gratuity payable and give notice in writing to the
person to whom the Gratuity is payable and also to the controlling
authority specifying the amount of Gratuity so determined.
127
Calculate the amoun

of Gratuity as per the
section
As soon as Gratuity
becomes payable
employer shall
determine the amoun
of Gratuity payable a
give notice in writing
the person to whom
Gratuity is payable a
also to the controlling
authority specifying t
amount of Gratuity s
determined.

5.
Sec 7(3) and

Rule 9 of the
Central
Rules
6.
Sec 7(4)(a),
7(4)(b)
7.
Rule 3 of
Central
Rules
The employer shall arrange to pay the amount of Gratuity

within 30 days from the date it becomes due.
The gratuity payable under the act shall be paid in cash or in
demand draft or bank cheque to the employee, nominee or legal
heir as the case may be.
Intimation about the details of payment shall also be given by the
employer to the controlling authority of the area.
If there is any dispute as to the amount of Gratuity payable or as to

the admissibility of claim or as to the person entitled to receive the
Gratuity, The employer shall deposit the amount he admits to be
payable with the Controlling Authority.
Where there is dispute, the person raising the dispute may make
an application to the controlling authority for deciding the dispute.
Within 30days of the Act becoming applicable to an establishment
the employer to the controlling authority of the area shall submit a
notice in Form A.
128
Pay the amount of

Gratuity by cash or
cheque or demand
draft within 30 days
from the date it
becomes due.
Also send the details
payment to the
Controlling Authority
the Area.
If there is any disput
deposit the amount o
Gratuity with the
Controlling Authority
Submit a notice in
Form A or Form B o
Form C as required
the Rule.
A notice in Form B shall be submitted by the employer to the

controlling authority within 30 days of any change in the name,
address, employer or nature of the business.
Where the employer intends to close down the business he shall
submit a notice in Form C to the controlling authority atleast 60
days before the intend closure.
8.
Rule 4 of the
Central
Rules
9.
Rule 6(2) of
the Central
Rules
The employer shall display a notice at the main entrance of

the establishment in bold letters in English and in the
language understood by the majority of the employees
specifying the name of the officer with designation authorised
by the employer to receive notices under the act.
Display a notice at
main entrance giving
name of the person
who is authorised to
receive notices unde
the act
Within 30 days of the receipt of nomination in Form F the employer Verify the contents o
Form F of nominatio
shall get the service particulars of the employee as mentioned in
the form and verify them with reference to the records of the
given by the employe
establishment. After verifying the contents return to the employee a with the records of th
duplicate copy of the Form F duly attested by the employer or any
establishment and
authorised officer in this behalf.
return duly attested
copy of the form to h

10.
11.
Rule 7 and 8
of the
Central
Rules
Rule 20 of
the Central
Rules
An employee who is eligible for the payment of Gratuity shall file

an application if Form I to the employer within 30 days of Gratuity
becoming payable.
In case nominee of the employee if filing the application he shall
file the application in Form J within 30 days.
In case Legal Heir of an employee is filing application he shall file
application in From K in 30 days.
Within 15 days of receipt of application the employer shall :-(i)
If the claim is found admissible on verification, issue a
notice in Form L to the applicant employee, nominee or
legal heir as the case may be specifying the amount of
Gratuity payable and fixing the date not later than 30th day
after the receipt of application for the payment of Gratuity.
(ii)
If the claim is not found admissible issue a notice in Form
M to the applicant specifying the reason why the claim is
not considered admissible.
In both the cases a copy of notice is also to be delivered to the
controlling office.
The employer shall display an abstract of the act and rules made
thereunder given in Form U in English and in the language
understood by the majority of the employees at or near the main
entrance of the establishment.
129
After receiving notice

from the employee in
form I, J or K, issue
notice to the applican
in Form L if the claim
is admissible and in
From M if the claim
not admissible.
Display an abstract o
the act and rules ma
thereunder given in
Form U in English a
in the language
understood by the
majority of the
employees at or nea
the main entrance of
the establishment.
130
The Employee State Insurance Act, 1948
Sl.
No.
Section /
Clause Ref.
1.
Sec 2(b) &

Rule 50 of
Central
Rules.
Sec 2A &
Rule 10-B of
General
Regulations
Applicable to employees whose salary (excluding

remuneration for overtime work) is Rs. 6500 or less.
2.
Requirements For
Implementing
Registration under ESI Act is applicable if the number

of employees in a company exceeds 20.
Registration to be done within 15 days from the
applicability of the Act.
Declaration of Registration in Form 01 to be
submitted containing
(i)
The name and address of the establishment
(ii)
Number of employees.
(iii)
Nature of duty and
(iv)
Name, designation and address of the
manager controlling such person in respect
of office situated outside.
Registration to be done
applicability of the Act.
Declaration of Registration in
Form 01 to be submitted
containing particulars
required by the section.

3.
Rule 11,12 &

14 & 15 of
General
rules
The employer shall require every employee to

furnish such information as required by the
Declaration Form in Form 1 and such declaration
form to be submitted along with a return in
duplicate in Form 3 to the appropriate office within
10 days from the day when the particulars were
furnished.
On the receipt of return the appropriate office shall
allot an Insurance Number to each person in respect of
whom Declaration Form has been received unless it
finds that he had already been allotted an Insurance
Number.
The Temporary Identification Certificate with Insurance
Number mentioned on it along with a copy of Form 3
shall be returned to the employer.
The employer shall deliver the Temporary Identification
Certificate to the employee to whom it relates.
The employer shall enter the Insurance Number
allotted to the employee on the Return of Contribution
under Rule 26.
Some of the Particulars of Form 1 are:
(i)
Name of the employee.
(ii)
Permanent Address
(iii)
Particulars of Employment
(iv)
Nomination Particulars
(v)
Temporary Identification Certificate.
4.
5.
Sec 43 &
Rule 31 of
General
Regulations
Rule 51 of
Central
Rules
131
Collect the declaration of
new employees and existing
employees as per From 1 and
submit the return in Form 3
along with Form 1 to the
prescribed office within 10
days.
Deliver the Temporary
Identification Certificate to the
employee to whom it relates
containing the Insurance
Number on it.
Enter the Insurance Number
allotted to the employee on the
Return of Contribution under
Rule 26.
Some of the Particulars of
Form 1 are:
(vi)
(vii)
Permanent Address
(viii) Particulars of
Employment
(ix)
Nomination Particulars
(x)
Temporary Identification
Certificate.
Some of the Particulars of Form 3 are:

(i)
Name and address of the factory and
establishment.
(ii)
Employers Code No.
(iii)
(iv)
Distinguishing No. Of the employee with the
employer.
Some of the Particulars of

Form 3 are:
(v)
Name and address of
the factory and
establishment.
(vi)
Employers Code No.
(vii)
(viii) Distinguishing No. Of
the employee with the
employer.
Contribution to be paid within 21 days of end of the

month for which contribution is made.
Pay the contribution within 21

days of the end of each month.
The amount of contribution shall be in respect of

(a) Employers contribution 3.75% of wage
payable to an employee.
(b) Employees contribution 1.75% of wage
payable to an employee

contribution employee wise as
per the Rule.
132
6.
Sec 44 &
Rule 26 of
General
Regulation
Return in Form 6 in Quadruplicate to be submitted

in 42 days of the end of the contribution period.
Submit the return in Form 6

within 42 days from the end
of the contribution period.
7.
Rule 66 of
General
Regulations
Maintain an Accident Book in

Form 15 and preserve it for a
period of 5 Years from the date
of last entry there in.
8.
Rule 102A of
General
Regulations
Every employer shall maintain Accident Book in Form

15 and enter there in particulars of every accident
causing injury to an insured person.
Such Book shall be preserve for a period of 5 Years
from the period of last entry there in.
Every employer shall maintain an Inspection Book,
which shall be produced before every inspector or
other officer of the Corporation.
The inspector shall send a note of all irregularities and
illegalities discovered at the time of inspection to the
employer and employer shall enter the note and orders
in the Inspection Book.
Inspection Book shall be preserved for a period of 5
Years from the date of last entry there in.
Maintain the Inspection Book

and enter all note and orders of
the Inspector in that.
The Inspection Book shall be
preserved for the period of 5
Years from the date of last
entry there in.
133
The Minimum Wages Act, 1948
Section /
Clause Ref.
Applicability

Sec 27 Any employment in respect of which minimum
rates of wages should be fixed should be covered in the
specified schedule Part I.
Sec 12
Sec 18 &
Rule 21(4),
25(2), 26(5),
26(1), Rule
26A.
Rule 21(4A)
Rule 22
Rule 26A
Requirements for Implementing
As per the schedule (referring sec.

2(g) and sec. 27) the Act is not
applicable to company with
respect to employment in telecom
industry.
Minimum wages fixed for a particular class of employees Every office has to ensure that
(including the wages on piece work basis) are must to be paid
Minimum rates of wages
prescribed for particular classes of
employees in that Area are paid.
The employer is required to maintain the prescribed Maintain the Registers as
Registers and records giving particulars of employees prescribed by the Section.
employed, the wages paid to them and the receipts given
by them.
Following registers are to be maintained:
1. Register of Fines in Form I
2. Register For Overtime in Form IV
3. Muster Roll in Form V
4. Register of Wages in Form X
Annual Return An Annual Return in Form III by the 1st
February of the succeeding year to be furnished to the
inspector or any other authority specified by the State
Government in this behalf.
File an Annual Return in Form

III by the 1st February of the
succeeding year to the inspector
or any other authority specified by
the State Government in this
behalf.
Notice in Form IX-A, containing the minimum wages fixed Display the notice as required by
together with abstract of the act & rule and name and address the rule.
of the inspector, shall be displayed in English and in the
language understood by the employees at the main entrance of
the establishment and on the notice boards of all sub-divisional
and district offices.
The registers and records have to be maintained for a period of The registers and records have to
3 years from the date of last entry there in.
be maintained for a period of 3
years from the date of last entry
there in.
Complie
with
(Yes/No
134
The Minimum Wages Act, 1948

Section /
Clause Ref.
Applicability
Sec 1
Sec 5
Sec 6
Sec 7
Requirements for
Implementing
The Act is Applicable (all over India) on the

establishments in which wages payable to any person is
less than Rs. 1600.
Wages are to be paid with in Two days when the Ensure wages are paid with in
employment of a person is terminated.
Two days from the date of
termination
Payments can be made in cash or either by Cheque or
Payments can be made in cash
by crediting in employees bank account after obtaining
or either by Cheque or by
written consent of the employees.
crediting in employees bank
account after obtaining written
consent of the employees.
No deductions will be made from the wages paid to the
No deductions will be made
employees under this Act except for:
from the wages paid to the
employees under this Act
except for as provided by the
(i)
Fines
section
(ii)
Deductions For:
(a) Absence from duty

(b) House accommodation
employer.
provided
by
(c) Deduction for damage.

(d) Amenities and services supplied by the
employer.
(e) Recovery of Loans and Advances of
whatever nature and interest there on.
(f) For income tax payable by employee.
(g) Deductions as per Court Order.
(h) For subscription to P.F. and repayment of
advances from P.F.
(i) For payment to an approved Cooperative society or under insurance
scheme of Post Office.
(j) For payment of insurance premium on
Complied wit
(Yes/No)
135
fidelity Guarantee Bonds and contribution

to any noticed Insurance Scheme (i.e.
E.S.I.)
other notified deductions based on written
authorization of the employee ;
Sec 8
Sec 10(2)
Sec 13A
Sec 25
No fine shall be imposed on any employee except for

the acts or omissions specified in the notice. Such notice
shall be prepared with the previous approval of the State
Govt.
Th notice shall be exhibited on the premises in which the
employment is carried on.
No fine shall be imposed on any employee until he has
been given an opportunity of being heard.
The total amount of fine shall not exceed 3% of the total
wages payable.
No fine shall be imposed on an employee who is below
the age of 15.
A Register in prescribed format to be maintained for
fines imposed and recovery thereof.
All the deductions made on account of damages and
loses u/s 7 shall be recorded in a register in such
form as may be prescribed.
Register of payment of wages giving particulars of
person employed, nature of the work performed by
them, wages paid and the deductions made there from,
the receipts given by them and other prescribed
particulars
All the Registers maintain under the Act should be
preserved for Three Years from the last date of entry
made there in.
A notice containing Abstract of the Act with Rules in
English & in the Local Language to be displayed at a
prominent place in the factory premises.
Follow the instructions with

regards to fines as prescribed
by the Act.
Maintain a register for the

deductions made on account
of damages and loses made
u/s 7 in the prescribed from.
Maintain the register as
prescribed.
Preserve the Registers maintain
under this Act for a period of 3
years from the last date of entry
made there in.
A notice containing Abstract of

the Act with Rules in English &
in the Local Language to be
displayed at a prominent place
in the factory.
136
The Industrial Dispute Act, 1947

Section /
Clause Ref.
1(2)
Applicability
Sec 9A
Sec 3
Sec 5
Sec 17A
Sec 25D
Sec 24
Sec 24
Sec 24
Sec 24
Requirements for
Implementing
This Act is applicable all over India. It applies

to establishments where employees are
drawing less than Rs.1600 p.m.
Not to make any change in the service Every office has to
conditions of the Workmen without giving ensure that requirements
a notice as prescribed under Section.
mentioned in Column 210 are complied with.
Constitute works committee and ensure it
functions properly
Assist the conciliation officer/board and the
arbitrator in resolving any dispute
Implement all agreement, settlement and
awards
Maintain a muster-roll of the workmen
employed in the establishment, even at
the time when workmen have been laid off
and ensure that the name of the workmen
who present themselves for work at the
appoint hours are entered therein
Not to declare, support or finance an illegal
lock-out in the establishment
Not lay off or refresh any workmen or close
down an undertaking, without obtaining prior
approval of the government ,if so required
Pay lay off retrenchment and closure
compensation, compensation to workmen for
illegal lock-out, as prescribed under the
provisions of the Act
Not indulge in unfair labour practices
Complied with
(Yes/No)
137
The Equal Remuneration Act, 1976

Section /
Clause Ref.
Sec 1(2) A
Applicability
Sec-8
Sec-4
Requirements for
Implementing
This Act is applicable to all over India

Registers: The employer should maintain an up-todate register in relation to the workers employed by
him, in the prescribed Form. This register contains
particulars such as category of workers, nature of
work, number of men and women employed, rate of
remuneration paid.
Pay equal wages to men and women employees of his
establishment, for performing same work or work of
similar nature.
Reasonable classification based on intelligible criteria
having nexus with the objective sought to be achieved is
permissible ;
Not to make any discrimination against women while
doing recruitment of employees for same work or work of
similar nature in respect of their promotion, training or
transfer etc.
Maintain the registers as

prescribed.
Complied with
(Yes/No)
138
The Payment of Bonus Act, 1965

Section /
Clause Ref.
Sec 1(2) A
Applicability
Requirements for
Implementing
This Act is applicable all over India.

Applicability is restricted to establishments
where 20 or more persons are employed.
Register to be maintained
Rule 4(a)
Computation of Allocable Surplus
Rule - 4(b)
Set on & Set off the allocable surplus
Rule- 4(c)
Amount of Bonus due to each employee,
deduction there-from and amount disbursed
Register showing the

computation of allocable
surplus in Form A
Register showing set on
and set off the allocable
surplus in Form B.
Register showing the
details of the amount of
bonus
due
to
each
employee,
deduction
therefrom and the amount
disbursed in Form C.
The employer has to
submit an annual return
of
bonus
paid
to
employees during the
year, in Form D, to the
inspector within 30 days
of the expiry of the time
limit
specified
for
payment of bonus
Annual Return
Other obligations
Sec -10
Payment of Bonus
Sec- 27
Co-operate with Inspectors
The employer should

calculate and pay the
annual bonus required
under the Act.
The employer shall cooperate with the inspector,
produce before him the
register/records maintained
and such other information
as may be required by
them.
Complied with
(Yes/No)

Sec- 25
Auditing of Accounts
The employer shall get

his accounts audited as
per the directions of a
Labour Court/Tribunal or
of
any
such
other
authority issued u/s 25.
139
o.
140
The Workmen Compensation Act, 1923
Section /
Clause Ref.
Sec 1(2)
Rule-50
Applicability
Sec 16
This Act is applicable all over India.
Sec-3
Sec-10A &
10B
Requirements for
Implementing
The employer has to submit an Annual Return of

accidents specifying the number of injuries for
which compensation has been paid during the year,
the amount of such compensation and other
prescribed particulars u/s 16.
Submit an Annual Return

of accidents specifying
the number of injuries
for which compensation
has been paid during the
year, the amount of such
compensation and other
prescribed particulars
u/s 16.
The employer should pay compensation for an accident

of an employee in accordance with the Act.
Pay the compensation in

accordance with the Act.
The employer shall:

a)
Submit a statement to the Commissioner
(within 30 days of receiving the notice) in the
prescribed form, giving the circumstances
attending the death of a workmen result of an
accident and indicating whether he is liable to
deposit any compensation for the same u/s
10A;
b)
Submit accident report to the Commissioner
in the prescribed form within 7 days of the
accident, which result in death of a workman
or serious bodily injury to a workman.
Maintain a notice in the prescribed form at a place
where it is readily accessible to the workman
Submit the statement to

30 days or 7 days as the
case may be as required
by the section.
Maintain a notice in the
prescribed form at a
place where it is readily
accessible
to
the
workman
Complied
with
(Yes/No)
141
Contract Labour (Regulation & Abolition) Act, 1970
Section / Clause
Ref.
Applicability
Sec 1
Requirements for
Implementing

This Act Applies to:
Every establishment in which 20 or more workmen are employed or were employed on any
day of the preceding 12 months as Contract Labour.
Sec 7, & Rule 17

of Central
Rules.
Every establishment to which this Act applies shall apply for Apply for the registration to the
registration to the registering officer in Form I in triplicate.
Registration Officer or Licensing
Officer (Central or State
At present there is no uniform practice for registration under the aforesaid Act and circles
Government) in Form I as
are registering under the State Government or the Central government depending on the
applicable.
notices received from the labor department. A writ has been filed in the High Court at Delhi
and Bangalore seeking clarification on the jurisdiction( whether State or Central) from the
court since notices have been received from the central and state authorities in many states
seeking registration under both departments. The outcome of the case will be intimated for
compliance. At this point, it is necessary to ensure that every circle is registered under at
least one department )either state or central government department) pending issue of a
formal clarification or notification
Sec 12, Sec 13

and Rule 21,
Rule 25(ix)
No contractor shall be appointed unless he has While employing a contractor

obtained a license from the licensing authority to act as verify the license of the
a contractor.
contractor.
The license has to be applied in Form IV.
Furnish a Certificate in Form V
At the time of application by the contractor for license u/s 12, to the contractor as required
the contractor furnish the location of the establishment, by the Section and Rule.
nature of process and operation for which contract labour
shall be employed.
Principle Employer shall give a certificate in From V to
the contractor to the effect that the applicant has been
employed by him as a contractor and he shall be bound
by all the provisions of the act and rules made there
under.
Sec 29
A copy of license shall prominently be displayed at

every establishment where contract labour is employed.
Every Principal Employer and every contractor shall
maintain the Registers & Records containing the following:
(iv)
Full particulars of the employee
(v)
The nature of work performed by Contract
Labour,
(vi)
The rate of wages paid to the contract labour.
Maintain the records and

registers as required by the
section.
Exhibit the notice in the
premises of the
establishment as required.
Complie
with
(Yes/No
Rule 74
Rule 73
Sec. 16 & Rule42
Sec 17 & Rule

41.
Rule 82(2)
Rule 81(3)
Every Principal Employer and every Contractor shall

exhibited in the premises of the establishment notices in the
prescribed form containing particulars about:
(iii)
Hours of work.
(iv)
Nature of work
Every Principal Employer shall maintain a register of
contracts in Form XII in respect of each registered
establishment.
The authorised representative of the Principal Employer
shall certify at the end of the entries in Register of wages of
the Contractor that the amount shown has been paid to the
workmen concerned in his presence.
142
A register of Contractor is
to be maintained in FormXII.
Certify at the end of the
Register of Wages that the
wages are paid in the
presence of the authorised
representative of the
Principal Employer.
In every establishment where more than 100 Contract labour If the contractor does not provide
are employed and it is likely that work will continue for more the canteen facility then provide
than 6 months than an adequate canteen shall be provided for the same in the
by the contractor within sixty days from the date of establishment.
commencement of the employment of Contract labour. If the
Contractor fails to provide the canteen then principle
employer shall provide the same.
In every establishment wherein contract labour is required to If the contractor does not provide
halt at night in connection with the work, the contractor shall the rest room facility then
provide for the rest rooms.
provide for the same in the
If the said facility is not provided by the contractor then that establishment.
should be provided by the Principal Employer
Principal Employer has to send Annual Return in Form
Submit a return in Form XXV
XXV in Duplicate on or before 15th February following
on or before 15th February
the End of the Concerned year to Labour Commissioner. following the end of the
concerned year to the Labour
Commissioner.
Every Principal Employer shall with in 15 days of the Submit a return in form VIB
commencement and completion of each contract work within 15 days of
submit a return to the inspector intimating the actual commencement and
date of commencement or completion of such contract completion of contract work to
work in Form-VIA.
the inspector.
143
The Maternity Benefit Act, 1961
Section /
Clause Ref.
1(2)
Applicability
Sec 5 A & 5B
Sec 5(3)
Sec 9
Sec 9A
Sec 10
Sec 11
Sec 8
Sec 19
Requirements for
Implementing
This Act is not applicable to an establishment in case ESI

is applicable to it. However if any woman employee of
company is not qualified to claim maternity benefit U/s. 50
of the ESI Act because her wages exceed Rs 6500/- p.m.
[or the amount so specified U/s. 2(9) of the ESI Act] or for
any other reason, then such woman employee is entitled to
claim maternity benefit under this Act till she becomes
qualified to claim maternity benefit under the ESI Act.
The maximum period for which a woman is entitled
to the maternity leave is 12 weeks out of which not
more than 6 weeks should precede the expected
date of delivery
In case of miscarriage a woman shall be entitled to leave
with wages at the rate of maternity benefit for a period of 6
weeks following the date of miscarriage.
In case of tubectomy operation woman shall be
entitled to leave with wages at the rate of maternity
benefit for a period of 2 weeks following the date of
operation.
A woman suffering from illness arising out of
pregnancy, delivery etc shall be entitled to leave
with wages at the rate of maternity benefit for a
maximum period of 1 month.
Every woman shall be allowed two breaks of a
prescribed duration for nursing the child in the
course of her daily work until the child attains the
age of fifteen months.
Every Woman is entitled to a medical bonus of Rs.
250 if no prenatal confinement and postnatal
care is provided for by the employer free of charge.
An abstract of the Act and Rules thereunder shall be
exhibited at a conspicuous place in every
establishment where women are employed
An abstract of the Act and

Rules thereunder shall be
exhibited at a conspicuous
place in every establishment
where women are employed
Complied
with
(Yes/No)
144
Air (Prevention And Control Of Pollution) Act, 1981

Sl.
No.
Section /
Clause
Ref.
1.
Sec 2(a)
2.
Sec 21(1),
Sec 19(1)
3.
Sec 21(5)
4.
Sec 22

Requirements For
Implementing
This Act is applicable where any Air Pollution occurs due to any
air pollutant in the atmosphere from any plant used for any
Industrial or Trade Purpose.
Air Pollutant means any solid, liquid or Gaseous substance
(including Noise) present in the atmosphere in such
Concentration as may be or tend to be injurious to human
beings or other living creatures or plants or property or
environment.
No person shall establish or operate any industrial plant in
an Air Pollution Control Area without the previous approval
of the State Board.
The state Govt. after consultation with State Board may
(i)
Declare any area within the State as Air Pollution
Control Area.
(ii)
Alter any air pollution control area whether by way
of extension or reduction.
The application for consent shall be accompanied by such
fees as may be prescribed and shall be made in the
prescribed form and shall contain the particulars of the
industrial plant and such other particulars as may be
prescribed.
Every person to whom the consent is granted shall comply
with the following conditions:-(i)
The control equipment shall be installed and
operated in the premises where the industry is
carried on or propose to be carried on, of such
specification as the State Board may approve.
(ii)
The existing control equipment, if any, shall be
altered or replaced in accordance with the directions
of the Board.
(iii)
The control equipment referred to in (I) &(ii) above
shall be kept in good running condition.
(iv)
Chimney, wherever necessary, shall be erected of
such specification as the Board may approve.
No person operating any industrial plant, in any air pollution
control area shall discharge the emission of any air pollutant in
excess of the standard laid down by the State Board.
Take the consent of the S

Board in the prescribed fo
containing the particulars
the industrial plant if the
industrial plant is to be
established in the Air Pollu
Control Area
Comply with the condition

prescribed.

5.
Sec 23
6.
Sec 24(2)
Where in any area the emission of any air pollutant in the

atmosphere, in excess of the prescribed standards laid by
State Board, occurs or is apprehended to occur due to any
accident or other unforeseen act or event, the person in
charge of the place at which such discharge occurs or
apprehended to occur shall intimate the fact of such
occurrence to the State Board and such authorities or
agencies as prescribed.
Any person operating any control equipment or any industrial
plant, in an air pollution control area shall be bound to render all
assistance to the inspector empowered by the State Board
145
Where such an accident

occurs, intimate to the Sta
Board of the said accident
Render all the assistance

the inspector empowered
the State Board.
Environment (Protection) Act, 1986

Sl.
No.
1.
Section /
Clause
Ref.
Sec 2(b)
2.
Sec 7
3.
Sec 9 and
Rule 12

Requirements For
Implementing
This Act is applicable where any Environment Pollution occurs
due to any Environmental Pollutant in the environment.
Environmental Pollutant means any solid, liquid or Gaseous
substance (including Noise) present in such Concentration as
may be or tend to be injurious to environment.
No person operating any industrial plant shall discharge the
emission of any environmental pollutant in excess of such
standard as prescribed.
Where the discharge of any environmental pollutant, in
excess of the prescribed standards, occurs or is
apprehended to occur due to any accident or other
unforeseen act or event, the person in charge of the place
at which such discharge occurs or apprehended to occur
shall be bound to prevent the environmental pollution
caused as a result of such discharge and shall intimate the
fact of such occurrence to such authorities or agencies as
prescribed.
The prescribed authority shall be:
1. The officer in Charge of emergency or disaster relief
operation in a District or other region of a state or union
Territory.
Where an accident occurs

respect of environmental
pollutant intimation of the
shall be given to the
prescribed authority.
2. Central Board or state Board as the Case may be and its

regional officer having local Jurisdiction.
4.
Sec 10(2)
Any person carrying any industry, operation, or process of

handling any hazardous substance shall be bound to render all
assistance to the inspector empowered by the Central Govt.

the State Board.

5.
Rule 14
Every person carrying on an industry, operation or process

requiring consent under Sec 21(1) of the Air (prevention
and Control of Pollution) Act, 1974 OR Sec 25 of the Water
(Prevention and control of Pollution) Act, 1974 shall submit
an environmental statement for the financial year ending on
31st Mar in From V to the concerned State Pollution Control
Board on or before 30th Sept. each year.
146
Submit an environmental
statement for the financial
ending on 31st Mar in From
to the concerned State
Pollution Control Board on
before 30th Sept. each yea
Water (Prevention and Control of Pollution) Act, 1974

Sl.
No.
Section /
Clause
Ref.
Sec
24(1)(a)
2.
Sec 25(1)
3.
Sec.25(2)
No person shall without the previous consent of the State

Board
a) Establish any industry operation or process or any
treatment and disposal system or any extension or
addition there to, which is likely to discharge sewage
into a stream or well or sewer or on land or
b) Bring into use any new or altered outlet for discharge of
sewage or
c) Begin to make any new discharge of sewage.
An application for the consent shall be made in such form,
containing such particulars and shall be accompanied by such
fees as may be prescribed.
1.
Requirements For
Implementing
No person shall knowingly cause any poisonous, noxious or
polluting matter into any stream or well or sewer or on land
determined in accordance with such standards as may be laid
down by the state Board.
147

Sl.
No.
Section /
Clause
Ref.
1.
Sec 2(a)
2.
Sec 21(1),
Sec 19(1)
3.
Sec 21(5)
4.
Sec 22

Requirements For
Implementing
environment.
of the State Board.
(iii)
Control Area.
(iv)
prescribed.
with the following conditions:-(v)
(vi)
of the Board.
(vii) The control equipment referred to in (I) &(ii) above
(viii) Chimney, wherever necessary, shall be erected of

Control Area

prescribed.

5.
Sec 23
6.
Sec 24(2)

148


the State Board.

Sl.
No.
1.
Section /
Clause
Ref.
Sec 2(b)
2.
Sec 7
3.
Sec 9 and
Rule 12

Requirements For
Implementing
prescribed.
Territory.


4.
Sec 10(2)


the State Board.

5.
Rule 14

149

Sl.
No.
Section /
Clause
Ref.
Sec
24(1)(a)
2.
Sec 25(1)
3.
Sec.25(2)

Board
d) Establish any industry operation or process or any
e) Bring into use any new or altered outlet for discharge of
sewage or
f) Begin to make any new discharge of sewage.
1.
Requirements For
Implementing
150
PROFESSIONAL TAX
Sl.
No.
Section /
Clause
Ref.
ANDHRA PRADESH
1.
Sec 1
Persons whose salary or wages does not exceed

rupees one thousand per month are exempt from
the levy of profession tax.
2.
Sec 2
As per definition of Person, person does not include

any person who earns wages on casual basis
3.
Sec 5
Sec 10
Employer shall deduct the amount of tax under

this act from the salary or wages of his employees
at the time of payment of salary or wages. In case
the employer doesnt deduct tax in such manner
then employer has to pay such tax on behalf of
the employees.
The amount payable by the employer is to be
deposited with the Deputy Commercial Tax Officer
(DCTO) of the area where the organisation is
registered under APGST, before the due date through
following modes:
A) Treasury Challan
B) Bank draft
C) Directly to PTO [Profession Tax Officer
(DCTO)]
D) TWINS
The payment shall be made:
(a) Before 30th June, in respect of an assessee
who stands enrolled before the
commencement of a year or is enrolled on or
before the 31st May of a year.
(b) Within one month of the date of enrolment in
respect of an assessee who is enrolled after
the 31st May of a year.
Deduct the tax from the salary or

wages at the rates prescribed in the
First Schedule. (ANNEXED BELOW)
The amount payable by the employer
is to be deposited with the Deputy
Commercial Tax Officer (DCTO) of
the area where the organisation is
registered under APGST, before the
due date through following modes:
A) Treasury Challan
B) Bank draft
C) Directly to PTO [Profession Tax
Officer
(DCTO)]
D) TWINS

4.
151
Sec 6(1)
Every assessee liable to pay tax under section 5 shall

obtain a certificate of registration from the assessing
authority in the prescribed manner.
Rule 3(1)
An application for a certificate of registration shall be

made in Form I. An applicant having places of work
within the jurisdiction of different assessing authorities
shall make an application for registration separately to
each such authority in respect of his place of work,
without the jurisdiction of that authority.
5.
Sec 7(1)
Every assessee registered under this Act, shall

submit to the assessing authority a return in Form
V, for such period or periods and by such dates
as may be prescribed showing therein the salaries
and wages paid by him and the amount of tax
deducted by him in respect thereof.
File return in Form V for such period

and by such dates as may be
prescribed.
6.
Rule 8
The holder of the certificate of registration shall

display conspicuously at his place of work the
certificate of registration or a copy thereof.
Display conspicuously the Certificate

of Registration or a copy thereof at
the place of work.
7.
Rule 19
Every Collecting Agent shall maintain proper accounts

of the tax and other amounts collected by him under
the Act. He shall also maintain a register in Form XVII
in which he shall enter the tax and other amounts as
and when collected.
Maintain the registers as prescribed

by the rules.
Rule 20
Every employer liable to pay tax shall maintain a

register in which there shall be entered the amount of
salary and wages paid to each of the person in his
employment and the said register shall contain a
column in which there shall be shown the amount
deducted from the salary and wages of the employee
on account of the tax.
Make an application for Certificate of

Registration in Form I and separate
application to different assessing
authorities for different places of
business falling under their
(Assessing Authority) jurisdiction.
SCHEDULE FIRST
Sl. No.
CLASS OF ASSESSEE
RATE OF TAX
Per month/ per annum
1.
Salary and wage earners: Such

persons whose monthly salaries or
NIL
wages
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
(viii)
(ix)
(x)
2.
3.
Sl.
No.
Section /
Clause
Ref.
Upto Rs. 1500

Range from Rs. 1501 2000
Range From Rs. 2001 3000
Range above Rs. 20000
Directors (other than those nominated by the

Govt.) of the companies Registered under
the Companies Act, 1956.
Employers of the establishment as defined
under the Andhra Pradesh Shops and
Establishment Act, 1988
(i)
Where there are no employees
(ii)
Where not more than 5 employees
are employed
(iii)
Where more than 5 but not more
than 10 employees are employed.
(iv)
than 20 employees are employed
(v)
Where more than 20 employees are
employed.
MADHYA PRADESH
152
Rs. 16/- p.m.

Rs. 25/- p.m.
Rs. 35/- p.m.
Rs. 45/- p.m.
Rs. 60/- p.m.
Rs. 80/- p.m.
Rs. 100/- p.m.
Rs. 150/- p.m.
Rs. 200/- p.m.
Rs. 2500/- p.a.
NIL
Rs. 110/- p.a.
Rs. 400/- p.a.
Rs. 1000/- p.a.
Rs. 2500/- p.a.

1.
Sec 3
Incidence Of tax: Every person who carries on a

trade either himself or by an agent or representative
or who follows a profession or calling other than
agriculture or who is in employment either wholly or in
part in Madhya Pradesh and who falls under one or
the other classes specified in the Schedule shall, on
the basis specified in the Schedule in respect thereto
be liable to pay tax at the rate mentioned against the
class of such persons in column (3) of the said
Schedule.
Any person who is in employment in Madhya Pradesh
shall be deemed to be in employment even though he
may be absent therefrom on leave or otherwise.
2.
Sec 4
Employers Liability:
The tax payable under this Act by any person
earning a salary or wage shall be deducted
monthly in the prescribed manner by his
employer from the salary or wage payable to such
person before such salary or wage is paid to him
and such employer shall, irrespective of whether
such deduction has been made or not, when the
salary or wage is paid to such person, be liable to
pay tax on behalf of all such persons.
Where the person earning a wages or salaries:
(a) Is also covered by one or more entries in the

schedule or
(b) Is simultaneously engaged in the employment
of more than one employer,
Shall furnish to the employer a certificate in the
prescribed form declaring that he shall obtain a
certificate of enrollment and pay the tax himself,
then the employer shall not deduct the tax from
the salary or wages of such person
153
Deduct the amount of tax due from

the wages or salaries of the
employees before the payment of tax
at the rates prescribed in the
schedule ( Annexed below)
154
3.
Sec 5
Computation of Income: For the purpose of

computing the income of a person liable to pay tax,
the following deductions shall be made from the gross
income namely :
(i)
Salary or wage of other persons engaged by
him in the profession or calling
(ii)
Rent in respect of the building to house the
business as well as rent on account of
machinery, furniture and other similar goods
taken on lease or hire
(iii)
all kinds of taxes;
(iv)
repairs and renewals of immovable property
let out on rent subject to a maximum of 6.25
per cent of the annual rental value;
(v)
interest on borrowed capital;
(vi)
repairs of the building and rents of the
premises where the business is carried on
(vii)
electric charges in respect of business
premises where the business is carried on;
(viii) such other deductions as may be prescribed.
Compute the income of the

employees according to the section.
4.
Sec 8
Rule 3
Registration: Every employer liable to pay tax under

Section 4 shall obtain a certificate of registration from
the Profession Tax Assessing Authority in such
manner and form as may be prescribed within 30
days of becoming liable to pay tax. Application for
registration shall be made in Form 1.
Other persons carrying on specified professions
covered by the schedule shall apply for registration in
Form 3 to the assessing authority within 30 days of
becoming liable to pay tax.
The employer or the person holding a certificate of
registration shall display conspicuously at his place of
work the certificate of registration or a copy thereof
issued by the Profession Tax Assessing Authority.
Apply for the registration within 30

days of becoming liable to pay tax in
the time prescribed in the prescribed
form.
Rule 7

5.
Sec 9
Rule 11
Returns: Every employer registered under the Act

shall furnish return in Form 7 for each quarter on
or before the 15th of the month following the
quarter to which such returns relates showing
therein the salaries and wages paid by him during
such quarter and the amount of tax deducted by
him from the said salaries and wages.
155
File the returns within the time

prescribed.
Provided that where an employer pays to his

employee, salary or wages in respect of a month
falling in any quarter on any date after the expiry of
such quarter, then such payment and the tax
deducted in respect thereof may be accounted for in
the return for the quarter during which such payment
has been made and tax deducted.
Employer may make an application for filing
annual return instead of quarterly return in Form 8
to the Profession Tax Commissioner
The drawing and disbursing officers shall furnish to
the Profession Tax Assessing Authority, having
jurisdiction over their places of work, not later than
30th April, a certificate that the tax payable in respect
of the employees for whom they drew the pay bills
during the year immediately preceding has been
deducted in accordance with the provisions of the
Schedule appended to the Act.
6.
Rule 13
7.
Sec 11
Assessment of tax:
The amount of tax due from an employer or person
under this Act shall be assessed separately for each
year.
8.
Sec 19
Rule 14
Books and Registers: Every employer responsible

to deduct and pay tax shall maintain a register in
which the amount of salary and wages paid to each of
the persons in his employment and the amount
deducted from the salary and wages of the employee
on account of tax shall be entered.
File the certificate to the assessing

authority on yearly basis within the
time prescribed.
Maintain the books and registers as

prescribed.

9.
Sec 12
Rule 15
Payment of Tax:
The amount of tax deducted by an employer from
the salary or wage of his employees shall be paid
by treasury challan in From 10 within ten days of
the end of the month for which the deduction has
been made.
The amount of tax due from persons other than
employers shall be paid for every year :
(a) In respect of a person registered before the
commencement of a year or registered on or
before 31st August of a year Before 30th
September of the year.
156
Pay the amount of tax within the time

prescribed.
(b) In respect of a person who is registered after 31st

August of a year -- Within 30 days of the date of
registration.
Schedule of Rates of Tax on Professions, Trades, Callings and Employments

Sl. No.
CLASS OF ASSESSEE
1.
Persons in employment whose annual salary

or wage (i)
Does not exceed Rs. 40,000
(ii)
Exceeds Rs. 40,000 but does not
exceed Rs. 50,000.
(iii)
exceed Rs. 60,000
(iv)
exceed Rs. 80,000
(v)
exceed Rs. 1,00,000
(vi)
Exceeds Rs. 1,00,000 but does not
exceed Rs. 1,50,000
(vii)
Exceeds Rs. 1,50,000 Rs. 2500
2.
3.
Wholetime Directors of the companies

Registered under the Companies Act, 1956.
Employers of the Madhya Pradesh Shops
and Establishment Act, 1958
(i)
Where there are not more than 5
employees
(ii)
than 10 employees are employed.
RATE OF TAX
NIL
Rs. 360( Rs. 30 per
month)
Rs 720( Rs 60 per
month)
Rs 1080( Rs 90 per
month)
Rs 1800( Rs 150 per
month)
Rs. 2100( Rs 175 per
month)
Rs 2500.( Rs 208 per
month)
Rs. 2500/- p.a.
NIL
Rs. 1000/- p.a.

(iii)
(iv)
Sl.
No.
Section /
Clause
Ref.

than 15 employees are employed
Where more than 15 employees are
employed.
Rs. 1500/- p.a.

Rs. 2500/- p.a.
RAJASTHAN
1.
Sec 3
Levy Of Tax: There shall be levied and collected

a tax on professions, trades, callings and
employment at such rates not exceeding Rs 2500
per annum per individual as may be notified by
the State Govt. in the Official Gazette.
157

2.
Sec 5
Employers Liability:
The tax payable under this Act by any person
earning a salary or wage shall be deducted
monthly in the prescribed manner by his
employer from the salary or wage payable to such
person before such salary or wage is paid to him
and such employer shall, irrespective of whether
such deduction has been made or not, when the
salary or wage is paid to such person, be liable to
pay tax on behalf of all such persons.
158
Deduct the amount of tax due form

the salary or wages of the employees
each month at such rates as may be
prescribed.
3.
4.
Sec 6
Rule 3

schedule or
Registration: Every employer liable to pay tax shall
obtain a certificate of registration from the Assessing
Authority in such manner and form as may be
prescribed within 30 days of becoming liable to pay
tax. Application for registration shall be made in Form
PT-1.
Apply for the registration to the

prescribed authority and in the
prescribed form within the time
prescribed.
Rule 4
Other persons carrying on specified professions

covered by the schedule shall apply for registration in
Form PT-3 to the assessing authority within 30 days
of becoming liable to pay tax.
Rule 6
The employer or the person holding a certificate of

registration shall display conspicuously at his place of
work the certificate of registration or a copy thereof
issued by the Profession Tax Assessing Authority.
Display conspicuously at his place of

work the certificate of registration or
a copy thereof issued by the
Profession Tax Assessing Authority.
Sec 7
Rule 10
Payment of Tax and Returns:
Pay the amount of tax within the time

prescribed.
Every employer shall pay the amount of tax within 15 days of the
disbursements of wages or salaries in Form PT-12.
The returns shall be filed in Form PT-7 along with

proof of payment of tax in Form PT-12.
(a) Where the Tax liability of the employer is less
than Rs 10,000, he shall furnish the returns
annually on or before 31st of March every year
covering the period from March To February
for each year.
(b) Where the tax liability is more than Rs 10, 000,
he shall furnish the quarterly returns as per
Annexure A below.
159
Annexure A
Quarter Ending On
30th June
30th September
31st December
31st March
5.
Rule 18
Rule 19
6.
Rule 20
Sl.
No.
Section /
Clause
Ref.
Months in respect of which Salary/

Wages are to be paid and the amount of
tax deducted
March To May
June to August
September to November
December to February
30th June
30th September
31st December
31st March
The drawing and disbursing officers shall furnish to

the Profession Tax Assessing Authority, having
jurisdiction over their places of work, not later than
30th April, a certificate that the tax payable in respect
of the employees for whom they drew the pay bills
during the year immediately preceding has been
deducted in accordance with the provisions of the
Schedule appended to the Act.
Every employer shall maintain and keep a register
containing the amount of salary or wages paid and
the amount of tax deducted and paid on account of
each employee.
Payment of tax By persons other than employer:
A person other than employer shall make payment of
the tax within the period specified in the notification
issued in this behalf by the Govt. in Form PT-12
which shall consists of 5 parts.
Part I, II,III shall be retained by the person receiving
the payment and Part IV and V shall be returned to
the person depositing the tax. The taxpayer shall
retain Part V with him and Part IV shall be submitted
to the prescribed authority along with the return.
Furnish the certificate as prescribed

to the assessing authority by 30th
April each year certifying that the tax
due has been deducted form the
employees and has been paid to the
credit of the Govt. in due time.
WEST BENGAL
1.
Due date of filing

Returns
Sec 3
Levy Of Tax: There shall be levied and collected

a tax on professions, trade, callings and
employment, in accordance with the provisions
of the Act.
Every person falling under classes mentioned in the
schedule shall be liable to pay tax at the rate
mentioned in such schedule (Annexed Below)
Pay the amount of tax due within the

time prescribed.

2.
Sec 4
Employers Liability: The tax payable under this

Act by any person earning a salary or wage shall
be deducted monthly in the prescribed manner by
his employer from the salary or wage payable to
such person before such salary or wage is paid to
him and such employer shall, irrespective of
whether such deduction has been made or not,
when the salary or wage is paid to such person,
be liable to pay tax on behalf of all such persons.
160
Deduct the amount of tax due form

the salary or wages of the employees
each month at such rates as may be
prescribed.

schedule or

3.
Sec 5
Rule 3
4.
Sec 6
Rule 12
Registration:
Every employer shall apply for registration to the
prescribed authority in Form I within 90 days from the
date of first becoming liable to pay tax.
Every person who is required to obtain certificate of
enrolment shall apply if Form II within 90 days of first
becoming liable to pay tax.
Return and Payment of Tax:
Every employer shall furnish return quarterly in
Form III within 30 days for the end of each quarter
and such return shall be accompanied by a
receipted challan showing payment of tax
payable.
The tax shall be paid as follows:
1. Where the tax payable in a year does not
exceeds Rs. 3,000 Tax shall be paid quarterly
before the date of filing of return.
2. Where the tax payable in a year exceeds Rs.
3,000 Shall be paid monthly as follows:
(a) For the first two months of the quarter within
21 days of the end of each months.
(b) For the third month Before filing the return.
Apply for the registration in

prescribed form within time specified.
File the returns and pay the tax

within time

5.
Sec 8
161
Payment of tax by persons who has obtained

certificate of enrolment: Tax shall be paid as
follows:
(c) In respect of a person registered before the
commencement of a year or registered on or
before 31st August of a year Before 30th
September of the year.
(d) In respect of a person who is registered after 31st
August of a year -- Within 30 days of the date of
registration.
Sec 15
Rule 12A
6.
Books and Accounts:

Every employer responsible to deduct and pay tax
shall maintain a register in Form XIV in which the
amount of salary and wages paid to each of the
persons in his employment and the amount deducted
from the salary and wages of the employee on
account of tax shall be entered.
Maintain the books and accounts as

prescribed.
Schedule of Rates of Tax on Professions, Trades, Callings and Employments

Sl. No.
1.
2.
CLASS OF ASSESSEE
Persons in employment whose monthly
salary or wages are:
(a) Rs. 1500 or less
(b) Rs. 1500- 2000
(c) Rs.2001-3000
(d) Rs. 3001-5000
(e) Rs. 5001-6000
(f) Rs. 6001-7000
(g) Rs. 7001-8000
(h) Rs. 8001- 9000
(i) Rs. 9001-15000
(j) Rs. 15001-25000
(k) Rs. 25001-40000
(l) exceeding Rs 40001
Dealers liable to pay tax under West Bengal
Sales Tax Act or Central sales Tax Act
whose turnover of sales is:
RATE OF TAX
NIL
18 p.m.
25 p.m.
30 p.m.
40 p.m.
45 p.m.
50 p.m.
90 p.m.
110 p.m.
130 p.m.
150 p.m.
200 p.m.
3.
Sl.
No.
Section /
Clause
Ref.
(1) Less than Rs 2 lakhs

(2) Exceeding Rs 2 lakh but not exceeding
Rs 7.5 lakh.
(3) Exceeding Rs 7.5 lakh but not exceeding
Rs 25 lakhs.
(4) Above Rs 25 lakh but not exceeding Rs
50 lakh.
(5) Above Rs 50 lakhs but not exceeding Rs
2 crore.
(6) Above Rs 2 crore.
Companies registered under Companies Act
and carrying on any Profession Trade or
calling
Rs 150 p.a.
Rs. 300 p.a.
Rs. 600 p.a.
Rs 1200 p.a.
Rs. 2000 p.a.
Rs. 2500 p.a.
Rs. 2500/- p.a.
GUJRAT
1
Sec 2 (d)
Person does not include any person who earns

wages on casual basis.
162

2
163
Sec 2 (g)
Salary or Wage includes any pay or wages,

dearness allowance and other remunerations
received by any person on regular basis whether
payable in cash or kind and also includes
perquisites and profits in lieu of salary, but does
not include any form of bonus or gratuity;
3
Sec 3 (2)
Levy & charge of Tax

Every person engaged in any profession, trade
calling or Employment and falling under one or
the other classes mentioned in column 2 of
Schedule I (Schedule I is given below) shall be
liable to pay to the state Govt. the tax at the rate
mentioned against the class of such person in
column 3 of the said schedule.
4
Sec 3 (3)
Where a person falls under more than one entry

in schedule I, he shall be liable to pay to the
State Govt. the tax under such one of those
entries where the rate of tax specified is the
highest.
5
Sec 4
Employers Liability to deduct & pay tax on

behalf of employees:
Pay tax at the highest rate in case

chargeability is created under more
than one entry in Schedule I.
Deduct tax from the salary or wage payable to the

employees.
The tax payable under this act by any person earning a salary or wage shall
be deducted by his employer from the salary or wage payable to such person,
before such salary or wage is paid to him, and such employer shall be liable
to pay tax on behalf of all such persons irrespective of the fact whether such
deduction has been made or not
Provided that where any person earning a salary

or wage, who is covered by entry 1 to Schedule I (b) is simultaneously engaged in employments of
more than one employer, and such person
furnishes to his employer or employers a
declaration in the prescribed form to the effect
that he has obtained a certificate of enrolment and
that he shall pay the tax himself, no deduction or
payment of tax shall be made by the employer or
employers and such employer or employers, as
the case may be, shall not be liable to pay the tax
on behalf of such person.
Dont deduct tax from the salary or

wages of the employees who have
obtained certificate of enrolment and
furnish declaration in For m-A.

5
164
Sec 5 (1)
Registration and Enrolment:
Rule 3 (1)
Obtain Certificate of Registration within the prescribed

period and in the prescribed manner.
Every employer not being an officer of Govt. liable to

pay tax u/s 4 shall obtain a certificate of registration
from the prescribed authority in the prescribed
manner.
An application for obtaining a certificate of registration
shall be made in For m I within 60 days from the date
of publication of these rule in the official gazette, and
in the case of an employer not engaged in any
profession, trade, calling or employment on the date
of the commencement of the Act, within 60 days from
the date of commencement of his profession, trade,
calling or employment and in case of a person
becoming liable to pay tax at any time after the
commencement of the act, within 60 days from the Different application to different
date of commencement of his becoming liable to pay prescribed authorities for different
tax
places of businesses.
An applicant having place of work within the
jurisdictions of different prescribed authorities shall
make an application for registration separately to
each authority in respect of his place of work within
the jurisdiction of that authority.

6
Sec 5 (2)
165
Obtain Certificate of Enrolment within

Every person liable to pay tax under this act the prescribed period and prescribed
(other than a person earning salary or wages, in manner.
respect of whom the tax is payable by his

employer), shall obtain a certificate of enrolment
Rule 4 (1) from the prescribed authority in the prescribed
manner.
Rule 4 (2)
An application for obtaining a certificate of enrolment

shall be made in For m 3 within 60 days from the date
of publication of these rule in the official gazette, and
in the case of a person not engaged in any
profession, trade, calling or employment on the date
of the commencement of the Act, within 60days from
the date of commencement of his profession, trade,
calling or employment and in case of a person
becoming liable to pay tax at any time after the
commencement of the act, within 60 days from the
date of commencement of his becoming liable to pay
tax.
An applicant having more than one place of work in
the state of Gujrat, whether within the jurisdiction of
the prescribed authority or outside such jurisdiction, Make single application for
Certificate of Enrolment to the
shall be granted only one certificate of enrolment.
prescribed authority of the principal
Where an applicant has more than one place of work within the state of Gujrat, he place of business in case the
shall make a single application in respect of all such palaces, name in such applicant has more than one place of
application one of such places as the principal place of work for the purposes of
work within the state of Gujrat.
these rules and submit such application to the prescribed authority in whose
jurisdiction the said principal place of work is situated.
Sec 5 (3)
Pay such amount of tax and within
The prescribed authority shall mention in every such period as prescribed in the
certificate of enrolment the amount of tax Certificate of Enrolment.
payable by the holder according to Schedule I,
and the date by which it shall be paid, and such
certificate shall serve as a notice of demand.

8
166
Sec 6
Returns:
(1)
Every employer registered under this act shall furnish to the

prescribed authority a return in such form, for such periods and by
such dates as may be prescribed, showing therein the salaries and
wages paid by him and the amount of tax deducted by him in respect
thereof: provided that the commissioner may, subject to such terms
and conditions as may be prescribed, exempt any such employer from
furnishing such return or permit any such employer-
Every employer shall furnish a return in Form 5 along

with proof of payment to the prescribed authority within
15 days of the expiry of a previous month.
(i)
to furnish them such different periods,

or
(ii)
to furnish a consolidated return
relating to all or any of the places of
work of the employer in the state
where such employer carries on his
employment, for the said period or for
such different periods,
As he may direct to the prescribed authority.
(2) Every such return shall accompany by a
proof of payment of tax.
Rule 11
(2)
The commissioner may on an application being made by an employer for

permission to furnish annual return, permit him to furnish returns subject to
following conditions:
Permission to file annual return can

be got subject to rule 11 (2)
a) That the return shall be in Form 5-A

b) That the employer shall pay into the government
treasury with in 15 days of the expiry of each
previous month an amount equivalent to the tax
payable at the rates prescribed in Schedule I.
c) The return shall be furnished before the last day
of the month following the year to which the return
relates.
Rule 11
(4)
Sec 16
On an application, the commissioner may by an order

permit an employer having more than one place of
work and registered with more than one prescribed Permission to file Consolidated return
authority, to furnish a consolidated return with any for different places of work can be
availed subject to rule 11 (4)
one of the prescribed authorities.
If the commissioner is satisfied that the books of accounts and other documents
maintained by an employer in the normal course of his business are not adequate
for verification of the returns filed by the employer under this act, it shall be
lawful for the commissioner to direct the employer to maintain the books of
accounts or other documents in such manner as he may in writing direct and
thereupon the employer shall maintain such books of accounts or other documents
accordingly.
Maintain books of accounts and othe

documents in such a manner that the
information in the return can be
verified.
167
SCHEDULE I
(Rates of Tax on Professions, Trades. Callings and employments)
S.No.
Classes of Assesses
Salary or wage earners whose monthly salaries or wages are

i)
ii)
iii)
iv)
v)
3 (v)
Less than Rs. 3000

Rs. 3000 or more but less than Rs. 6000
Rs. 12000 or more
Tax
Nil
Rs.20 per mo
Rs.40 per mo
Rs.60 per mo
Rs.80 per mo
Companies registered under the Companies Act, 1956 and engaged in any
profession, trade or calling.
a)
Private limited companies
Rs.500 every
b)
public limited companies
Rs.1000 ever
Employers of establishments as defined in the Bombay Shops and
establishments Act, 1948(not being dealers covered by entry 7), whereon an
average employees employed in the establishment during a year are more than
5 per day, if the establishment is situated in
a)
b)
a city
Rs.250 every
a municipal borough, the population of which as ascertained at the last Rs.200 every
preceding census is more than 100000 and in the area adjoining such
municipal borough to the extent of 3 km from its limits
c)
a specified area
Rs.150 every
Dealers as defined in the Gujrat Sales Tax Act, 1969, whose annual gross
turnover of all sales or of all purchases isa)
b)
c)
d)
not more than 2.5 lacs

>2.5 lacs but not more than Rs. 5 lacs
> 5 lacs but not more than 10 lacs
> 10 lacs
Nil
Rs.250 every
Rs.500 every
Rs.1000 ever
Sl.
No.
Section /
Clause
Ref.
KARNATAKA
1
Sec 2(h)
Person does not include any person who earns

wages on casual basis.
168

2
Sec 3 (3)
Levy & Charge of Tax:
169
Professional tax shall be paid at the

rate prescribed in the schedule
subject to notes given.
Every person who exercises any profession or

calling or is engaged in any trade or holds any
appointment, public or private, or is employed in
any manner in the state, specified in the second
column of the schedule(relevant part of the
schedule is reproduced below), shall be liable to
pay to the state govt. the tax at the rate
mentioned in the corresponding entry in the
third column of the said schedule:
Note:
i)
No tax shall be payable by the persons
who have attained the age of 65 years.
ii)
Sec 4
No tax shall be payable by a person in respect

of any year if the period during which he
exercises such profession or calling or is
engaged in the trade or holds the appointment
or is employed does not exceed 120 days in
that year.
Deduct the tax from the wages &

salaries of the employees before
Employer shall deduct tax under the act from the making payment.
salary or wages payable to his employees before
such salaries or wages are paid to them and such
employer whether any such deduction is made or
not will be liable to pay tax on behalf of all such
persons.
Employers liability to deduct & pay tax:-

4
170
Sec 5
Registration & enrolment:
Apply for certificate of Registration

(1) Every employer liable to pay tax u/s 4 shall obtain and certificate of enrolment in form 1
a certificate of registration from the assessing & Form 2 respectively within the
prescribed period.
authority in the prescribed manner.
Rule 3(1): An employer having places of work within
the jurisdiction of different assessing authorities shall
make an application for registration separately to
each such authority in respect of his place of work
within the jurisdiction of that authority.
(2) Every person liable to pay tax under this Act
(other than a person earning salary or wages, in
respect of whom the tax is payable by the
employer), shall obtain a certificate of enrolment
from the assessing authority in the prescribed
manner.
Rule 4(2): Where a person has more than one place
of work within the State of Karnataka, he shall make a
single application in respect of all such places, name
in such application one of such place as the principal
place of work for the purposes of these rules and
submit such application to the assessing authority in
whose jurisdiction the said principal place of work is
situated.
(3) Every employer or person required to obtain a
certificate of registration or enrolment shall, within
90 days from the date of commencement of this
Act and in the case of an employer not engaged in
any profession, trade, calling or employment on
the date of the commencement of the Act, within
30days from the date of commencement of his
profession, trade, calling or employment or in
respect of a person referred to in sub-section (2)
within 30 days of his becoming liable to pay tax at
a rate higher or lower than the one mentioned in
his certificate of enrolment, apply for a certificate
of registration or enrolment, or revised certificate
of enrolment, as the case may be, to the
assessing authority in the prescribed form.
5
Sec 6
Every employer registered under this Act shall

within 60 days of the expiry of the year, furnish to
the assessing authority a return (along with proof
of payment of tax) in the prescribed Form.
Submit a return in Form 5 within 60

days from the expiry of the year.

6
Sec 6-A
(1)
Every employer registered under this Act,

shall furnish to the assessing authority
within 20 days of the expiry of a month, a
statement in the prescribed form.
171
Submit a monthly statement in

duplicate in form 5-A along with proof
of payment to the assessing
authority.
Provided that where the amount of tax deducted

in a month is not more than Rs.5000, the
registered employer shall furnish such statement
within 20 days of expiry of a quarter.
(2) The statement submitted under sub-section (1)
shall be accompanied by a treasury challan in
Form 9-A in proof of payment of the full amount of
tax due according to the statement.
7
Sec 10
Payment of Tax by enrolled person:

(1)
(2)
The tax payable under this Act by enrolled

persons shall be paid into the treasury by
challan in Form 9.
The amount of tax due from enrolled persons for
each year as specified in their enrolment
certificates shall be paid,(a) In respect of a person who stands enrolled
before the commencement of a year: Before
the 30th April of that year.
(b) In respect of a person who is enrolled after
the commencement of a year: Within 1
month from the date of enrolment.
Sec 19
Accounts:
(1)
If the assessing officer is satisfied that the books of accounts and other
documents maintained by an employer in the normal course of his
business are not adequate for verification of the returns filed by the
employer under the Act, it shall be Lawful for him to direct the employer
to maintain the books of accounts and other documents in the manner as
it may in writing direct and thereupon the employer shall within the time
specified therein maintain such books of accounts or other documents
accordingly.
Make payment of tax as specified in

enrolment certificate within the period
prescribed.
Maintain proper books of accounts &

other documents so that return filed
can be verified and maintain them for
5 years.
(1-A) The books of accounts and other documents

maintained under sub-section shall be preserved for a
period of 5 years from the close of the year to which
they relate.
9
Rule 8
Display conspicuously he certificate

of registration or certificate of
Exhibition of Certificate:
The holder of the certificate of registration or a enrolment or a copy thereof at the
certificate of enrolment, as the case may be, shall place of work.
display conspicuously at his place of work the
certificate of registration or certificate of enrolment or
a copy thereof

11
Rule 18
172
Maintain a register showing details

Every employer liable to pay tax shall maintain a as prescribed.
register in which shall be entered the amount of

salary and wages paid to each of the persons in
his employment and the said register shall
contain a column in which shall be shown the
amount deducted from the salary and wages of
the employee on account of the tax.
SCHEDULE
Rates of Tax on Professions, Trades, Callings and Employments
S. No.
Class of Persons
Rate of Tax
1
13
15
25
Salary or Wage earners whose salary or wage or both,

as the case may be, for a month is,a) not less than Rs.3000 but less than Rs.5000
b) not less than Rs.5000 but less than Rs.8000
c) not less than Rs.8000 but less than Rs.10000
d) not less than Rs.10000 but less than Rs.15000
e) Rs.15000 and above
Dealers registered or liable to be registered under the
Karnataka Sales Tax Act, 1957 or the Karnataka Value
Added Tax Act, 2003 whose total turnover in any year
is,a) upto Rs.2 lacs
b) not less than Rs.2 lacs but less than Rs.10 lacs
c) not less than Rs.10 lacs but less than Rs.25 lacs
d) Rs.25 lacs or more
Employers of establishments defined under the
Karnataka Shops & Commercial Establishments Act,
1961,i)
where there are no employees
ii)
where not more than 5 employees are employed
iii)
where more than 5, but not more than 10
employees are employed
iv)
where more than 10 employees are employed
Companies registered under the companies Act, 1956
and engaged in any profession, trade or calling
Rs.30 per month

Rs.60 per month
Rs.100 per month
Rs.150 per month
Rs.200 per month
Nil
Rs.1000 per annum
Rs.1500 per annum
Rs.2500 per annum
Nil
Rs.1000 per annum
Rs.1500 per annum
Rs.2500 per annum
Rs.2500 per annum
173
52
Persons operating wireless services including pager

service
Rs.2500 per annum
53
a)
b)
Rs.2500 per annum

Rs.2500 per annum
61
Persons operating mobile phone service

Persons providing internet service running internet
cafes, information kiosks
c) Persons operating e-commerce business
Persons running IT call centres
Rs.2500 per annum

Rs.2500 per annum

Sl.
No.
Section /
Clause
Ref.
1.
Sec 2(a)
2.
Sec 21(1),
Sec 19(1)

Requirements For
Implementing
environment.
of the State Board.
(v)
Control Area.
(vi)
prescribed.

Control Area

3.
Sec 21(5)
4.
Sec 22
5.
Sec 23
6.
Sec 24(2)

with the following conditions:-(ix)
(x)
of the Board.
(xi)
The control equipment referred to in (I) &(ii) above
(xii) Chimney, wherever necessary, shall be erected of
174

prescribed.


the State Board.

Sl.
No.
1.
Section /
Clause
Ref.
Sec 2(b)
2.
Sec 7

Requirements For
Implementing

3.
Sec 9 and
Rule 12

prescribed.
Territory.
175


4.
Sec 10(2)


the State Board.
5.
Rule 14


Sl.
No.
1.
Section /
Clause
Ref.
Sec
24(1)(a)

Requirements For
Implementing

2.
Sec 25(1)
3.
Sec.25(2)

Board
g) Establish any industry operation or process or any
h) Bring into use any new or altered outlet for discharge of
sewage or
i) Begin to make any new discharge of sewage.
176
177
India Law Summary
1.Child labour:

The
Sanders
Amendment
to
the
Trade
Act
of
1930
child labor.
Young Workers
of allowed to work in any factory unless:(d) a certificate of fitness granted with reference to him under section 69 is in the custody of the
(e) such child or adolescent carries while he is at work a token giving a reference to such
certificate..
(f) Document of Proof of Age

178
establishment.
The employer or the officer authorized by him in this behalf may before the date of birth of a workman is
entered in his service card, require him to supply:
(v)
(vi)
(vii)
(viii)
Where it is not applicable to obtain a certificate from a Government Medical Officer, an affidavit
Please do not quote this law for non- compliance issues related to proof of age (This law is only applicable
to union territories and central government undertakings like coal mines). You can quote the standing
order rules of the respective state.
For Example:
In accordance with Industrial employment (Standing Orders), Punjab Rules1978, Rules 4 A( iii)
Every workman shall indicate his exact date of the birth to the employer or the officer authorized by him in
this behalf, at the time of entering the service of establishment. The employer or the officer authorized by him
in this behalf may before the date of birth of a workman is entered in his service card, require him to supply:
(i)
(ii)
(iii)
(iv)
Where it is not practicable to obtain a certificate from a Government Medical Officer, an affidavit
2.Forced Labour:-
179
The Constitution of India Part-III, Article 23
Prohibition
of
traffic
in
human
beings
and
forced
labour
(1) Traffic in human beings and beggar and other similar forms of forced labour are prohibited and any
contravention of this provision shall be an offence punishable in accordance with law.
The Bonded labour system (Abolition) Act, 1976
In accordance with section 4 of the Act

(3) On the commencement of the Act, the bonded labour system shall stand abolished and every bonded
labourer shall on such commencement, stand freed and discharged from any obligation to render any
bonded labour.
(4) After the commencement of this Act, no person shall(a) Make any advance under, or in pursuance of, the bonded labour system, or
(b) Compel any person to render any bonded labour or other form of forced labour.
3.Discrimination: The
Constitution of India Article 14
Equality
before
law
The State shall not deny to any person equality before the law or the equal protection of the laws within the
territory of India.
Prohibition of discrimination on grounds of religion, race, caste, sex or place of birth
Abolition
of
Untouchability
"Untouchability" is abolished and its practice in any form is forbidden. The enforcement of any disability
arising out of "Untouchability" shall be an offence punishable in accordance with law.
The Equal Remuneration Act, 1976 Section 4
similar nature
4. Freedom of Association:
The Constitution of India Article 19(1)(c)
Freedom to form Union and Associations
The Trade Union Act, 1926 Section 17 & 18
Any seven or more members may by subscribing their names to the rules of the Trade Union and by otherwise
complying with the provisions of this Act can get itself registered under the Trade Union Act.
180
Section 17 : No office bearer or member of a registered trade Union shall be liable to punishment for
Criminal Conspiracy under Indian Penal Code,1860 in respect of any agreement between the members for
the purpose of furthering any such object of the trade union.
Section 18: No suit or other legal proceeding shall be maintainable in any civil court against any registered
union or any office bearer or member thereof in respect of any act done in contemplation or furtherance of a
trade dispute to which a member of a trade union is a party.
The Industrial dispute Act 1947, Section 24 T & U ,
No employer or workman or a trade union, whether registered or not, shall commit any act considered as
unfair labour practice. As per the prevailing Act of 1926, unfair labour practice includes:
iv)
v)
vi)
Threatening workman with discharge or dismissal if they join trade union

Threatening workmen of closure or lockout if a trade union is organized
Granting wage increase during certain period to undermine trade union activities
5 Working Hours: The Factories Act, 1948

more than forty eight hours in a week.
more than nine hours in any day.
Chapter VI, SECTION 55(1) [The period of work] of adult workers in a factory each day shall be
so fixed that no period shall exceed 5 hours and that no worker shall work for more than 5 hours
before he has had an interval of rest of at half an hour.
Chapter VI, SECTION 56 The period of work of an adult worker in a factory shall be so arranged
that inclusive of his interval for rest shall not spread over more than 10.5 hours in any day.

No employee shall be required or allowed to work in any shop or commercial establishment for
more than nine hours in any day and forty eight hours in any week.
Prohibition on women workers
Factories Act, 1948,Chapter VI, SECTION 66(1) (b)
181
No woman shall be required or allowed to work in any factory except between the hours of 6a.m. and
7p.m.
Provision regarding exclusion of women from employment during night shifts held discriminatory and
unconstitutional as violative of Article 14, 15(1) and 19(1)(g) of the constitution. Vasanta vs. Union of India,
2001(2) LLJ 843 Mad.

No woman, not withstanding that such woman is a member of the family of the employer, shall be
required or allowed to work, whether as an employee or otherwise, in any establishment before 6.00
a.m.
No such woman shall be required or allowed to work in any establishment after 8.30 p.m.
Notice of Normal work Hours
Chapter VI, Section 61(1)
There shall be displayed and correctly maintained in every factory in accordance with the provisions
of subsection 108, a notice of periods of work for adults, showing clearly for every day the periods
during which adult worker may be required to work.
Overtime Hours Limit

The Factories Act, 1948 Chapter VI, SECTION 64 (4)
i.
the total number of hours of work in any day shall not exceed ten
ii.
the spread over ,inclusive of intervals for rest shall not exceed twelve hours in any one day.
iii.
the total number of hours of work in a week including overtime shall not exceed sixty.
iv.
the total number of hours of overtime shall not exceed fifty for any one quarter
Weekly rest Day
The Factories Act, 1948;Chapter VI, SECTION 52 (1)

No adult worker shall be required or allowed to work in a factory on the first day of the week.[The worker
must get one day rest in a week]
6.Compensation and Benefits: The Minimum Wages Act, 1948, Section 12 (1)
Where in respect of any scheduled employment a notification under section 5 is in force, the employer shall
pay to every employee engaged in a scheduled employment under him, Wages at a rate not less than the
minimum rates of wages fixed by such notification for that class of employees in that employment without any
deductions except as may be authorized with such time and subject to such condition as may be prescribed.
182
The Minimum Wages Act, 1948,Section 17

Where an employee employed on piecework for which minimum time rate and not minimum piece rate has
been fixed under this Act, the employer shall pay to such employee wages at not less than the minimum time
rate.
Constitution of Minimum Wages, The Minimum Wages Act, 1948,Section 2(h)
The following items shall not be regarded as part of the minimum wages:
a) The value of any house accommodation, supply of light, water, medical attendance.
b) the value of any amenity or any service excluded by general or special order of the
appropriate government.
c) any contribution paid by the employer to any pension fund or provident fund or under the
scheme of social insurance.
d) any travelling allowance or the value of any travelling concession.
e) Any sum paid to the person employed to defray special expense entailed on him by the nature
of his employment.
f) Any gratuity payable on discharge
Maintenance of records
The Minimum Wages Act, 1948,Section 18(1)
Every employer shall maintain such registers and records giving such particulars of employees employed by
him, the work performed by them, the wages paid to them, the receipts given by them, and in such particulars
and in such forms as may be prescribed.
Wage Records
The Payment of Wages Act, 1936[Section 13-A (2)]
Section 13-A(2) Every register and record required to be maintained under this section shall ,for the purpose
of this Act be preserved for a period of three years after the date of the last entry made therein.
Wage Slips
The Minimum Wages (Central) Rules, 1950
Section 26(2) A Wage Slips shall be issued by every employer to every person employed by him at least a day
prior to the disbursement of wages.
Section 26(3) every employer shall get the signature or thumb impression of every person employed on the
register of wage register of wages and slips.
Display of Minimum Wages , Minimum Wages (Central) Rules, 1950 Section 22
183
Notices [Form IX- A] containing the minimum rates of wages fixed together with [abstract of] the
Act, Rules made there under and the name and the name and address of the Inspector shall be
displayed in English and in a language understood by majority of the workmen in the employment [at
the main entrance to the establishment and its office] and shall be maintained in a clean and legible
condition
The Payment of Wages Act, 1936

Section 3: Responsibility for payment of wages on the employer.
Duration
of wage period The Payment of Wages Act, 1936 Section 4:
The wage period shall not exceed one month.

Date of Payment and mode of Payment Section 5:
payment of wages before 7th day after the last day of the wage period (less than1000 workers) and10th day
in case of others (employing more than 1000 employees).
Section 6: All wages shall be paid in current coin or currency notes or in both
The
Equal Remuneration
The Equal Remuneration Act, 1976, Section 4:

similar nature.
Payment
for Overtime hours worked
The Factories Act, 1948, Chapter VI, SECTION 59(1)

where a worker works in a factory for more than nine hours in any day or for more than 48 hours in any
week, he shall in respect of overtime work, be entitled towages at the rate of twice his ordinary rate of wages.
Leave with Wages
The Factories Act, 1948, Chapter VIIISection 79(1)

Every worker who has worked for a period of 240 days or more in a factory during calendar year shall be
allowed during the subsequent calendar year leave with wages at the rate of one day for every twenty days of
work performed by him during the previous calendar year.
Permissible Deduction
The Payment of Wages Act, 1936, Section 7
Deduction from the wages of an employed person shall be made only with the provisions of this Act and may
be following kinds only: (m) Fines
(n) Deduction for absence from duty.
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(o) Deductions for damage to or loss of goods expressly entrusted to the employed person for custody or
loss of money for which he is required to account, where such damage or loss is directly attributable to
his neglect or default.
(p) Deduction for house accommodation supplied by the employer.
(q) Deductions for such amenities and services supplied by the employer.
(r) Deduction for recovery of advances of whatever nature and the interest due in respect thereof, or for
adjustment of over payments of wages.
(s) Deduction of Income tax payable by the employed person.
(t) Deduction required to made by order of a court or other authority competent to make such orders.
(u) Deductions for subscriptions to and for repayment of advances from the provident fund.
(v) Deduction for payment to cooperative societies approved by the state government.
(w) Deduction made for payment of premium on life insurance with the written authorization of the person
employed.
(x) Deduction made with the written authorization of the person employed for the payment of his
contribution to any fund constituted by the employer or the trade union registered under the Trade
Union Act, 1926.
Section 8 : (1) No fine shall be imposed on any employed person save in respect of such acts and omissions
on his part as the employer ,with the previous approval from the state government or of the prescribed
authority.
(2) A notice specifying such acts and omissions shall be exhibited in the prescribed manner on
the premises in which the employment is carried on.
(3) No fine shall be imposed on any employed person until he has been given an opportunity of
showing cause against fine, or other wise than in accordance with such procedure as may be
prescribed for the imposition of fines.
(4) The total amount of fine which may be imposed in any wage period on any employed person
shall not exceed an amount equal to three percent of the wages payable to him in respect of that
wage period.
Cost of Living:
The Minimum wages Act, 1948 is a central legislation which allows the respective state Government to fix
minimum wage for the workers based on the on the cost of living at that particular place. No worker should
be paid less than the minimum wage. The Wage committees revise the minimum wages after every six months.
Norms for fixation of minimum wages
The norms include those, which were recommended by the Indian labour Conference in its session held in
1957.
(i) 3 consumption units for one earner.
(ii) Minimum food requirement of 2700 calories per average Indian adult.
(iii) Clothing requirements of 72 yards per annum per family.
(iv) Rent corresponding to the minimum area provided for under Governments Industrial Housing Scheme.
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(v)Fuel, Lighting and other miscellaneous items of expenditure to constitute 20% of the total Minimum
Wages.
Other Parameters
(i) Children education, medical requirement, minimum recreation including festivals/ ceremonies and
provision for old age, marriage etc should further constitute 25%of the total minimum wage. (ii) Local
condition and other factors influencing the wage rate.
Social Benefits
The
Employees Provident Fund and Miscellaneous Provision Act, 1952
This Act is applicable to those employees whose basic wage is below 6500 INR per month.
The basic wage means all emoluments which are earned by an employee while on duty or on leave or on
holidays with wages in either case in accordance with the terms of employment and which are paid or
payable in cash to him.
This does not include:(iv)
the cash value of any food concession.
(v)
Any dearness allowance, overtime allowance, house rent allowance, bonus, commission or any
other similar allowance payable to the employee.
(vi)
Any present made by the employer
The Employee and the Employer both contribute 12% of the basic wage towards this fund. This fund entitles
the employee for provident fund, the employees pension scheme and deposit linked insurance scheme.
The onus is on the employer to pay the employees due as well as the employers due to the provident fund
authorities in time, failing in which the employer has to pay the amount as well as the interest of 12% on the
amount.
The act does not apply to a newly setup establishment for an initial period of 3 years starting from the first
setting up of the establishment.
Employees Provident Fund Amending Act, 1963: Contractors employees are eligible for provident fund benefits.
The
Workmens Compensation Act, 1923

Chapter II,
Section 3: Employer liability for compensation (1) If personal injury is caused to a workman by accident
arising out of or in course of employment, his employer shall be liable to pay compensation.
Section10B: Reports of fatal accidents & serious bodily injuries to be sent to the commissioner within seven
days of such accident.
Section 12: Principal (employer) liable for the injuries caused to any person working under the contract.
Employees
State Insurance Act, 1948
An Act to provide for certain benefits to employees in case of sickness, maternity and employment injury and
to make provision for certain other matters in relation thereto
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It shall apply in the first instance to all factories (including factories belonging to government) other than
seasonal industries.
Seasonal industry means the factory engaged in the following manufacturing process
Cotton ginning
Cotton and jute pressing
Decortications of groundnuts
The manufacture of coffee, indigo, lac, rubber, sugar, tea or any other manufacturing process
related to or incidental to the the above processes
A factory, which is engaged for a period not exceeding seven months in a year.
This Act is applicable to those employees whose wage is below 6500 INR per month (Raised to INR 7500
from March, 2004 onwards).
Wages means all remuneration paid or payable in cash to an employee, if the terms of the contract of
employment, express or implied were fulfilled and includes [any payment to an employee In respect of any
period of authorized leave, lockout, strike which is not illegal or layoff and] other additional remuneration if
any (paid at intervals not exceeding two months) but does not include
Any contribution paid by the employer to any pension fund or provident fund under this Act.
Any traveling allowance or the value of the traveling concession
Any sum paid to the person employed to defray special expense entailed on him by the nature of
employment
Any gratuity payable on discharge.
Casual Employees are employees under this Act.
Part time employees are covered under this Act
Apprentice under the Apprenticeship Act not covered under this Act
The Act entitles the employees: (f) Medical benefits for self and the family members
(g) Sickness benefit
(h) Disablement benefit
(i) Maternity benefits for female employees
(j) Funeral expense in case of the death of the employee.
Gratuity,
Payment of Gratuity Act, 1972, section 6
Every employee is required to submit his nomination in the prescribed form in duplicate to his employer,
either personally or through Registered AD, within 30 days of the completion of one year of service.
Section 4A
Every employer has to obtain insurance for his liability to pay gratuity from the LIC
The Maternity Benefits

In accordance with the Maternity Benefit Act,1961A Female employee will be entitled to the maternity
benefits if she has actually worked in an establishment of the employer from whom she claims the maternity
benefits, for a period of not less than 80 days in the twelve months immediately preceding the date of her
expected delivery.
The female employee is entitled to:h) Maternity Leave: 12 weeks (6 weeks before the delivery and 6 weeks after the delivery)
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i)
j)
Maternity Benefit in case of death of the woman.

Payment of Medical Bonus of INR 250 if the employers do not provide for free prenatal and postnatal
confinement.
k) An additional leave of 6 weeks in case of miscarriage.
l) Two weeks leave with wages for Tubectomy operation.
m) One month leave in case of illness arising out of pregnancy, delivery, and premature birth of the child
or miscarriage.
n) Every woman delivered of a child who returns to duty after such delivery, in addition of interval of
rest allowed to her, be allowed in course of her daily work two breaks of her prescribed duration for
nursing the child until the child attains the age of fifteen months.
The
Payment of Gratuity Act, 1972, Section 4 (1)
Gratuity shall be payable to an employee on the termination of his employment after he has rendered
continuous service for not less than five years(d) On his superannuation
(e) On his retirement or resignation, or
(f) On his death or disablement due to accident or disease
Section 4 A (1) With effect from such date as may be notified by the appropriate Government in this behalf,
every employer shall obtain an insurance in the manner prescribed, for his liability for payment towards
gratuity under this Act, from the LIC established under the Life Insurance Corporation of India Act (1956) or
any other prescribed insurer.
7.General Working facilities: Dining Room
The Factories Act, 1948,Chapter V
Section 47(1) In every factory wherein more than 150 workers are ordinarily employed adequate and
suitable shelters or rest rooms and suitable lunchroom, with provision for drinking water, where
workers can eat meals brought by them, shall be provided and maintained for the use of the workers.
Section47 (2) The shelters or rest rooms or lunchroom shall be sufficiently ventilated and shall be
maintained in a cool and clean condition.
Canteen
The Factories Act, 1948,Chapter V, Section 46
The [state] government may make rules requiring that in any specified factory wherein more than
250 workers are ordinarily employed, a canteen or canteens shall be provided and maintained by the
occupier for the use of the workers.
The canteen building shall be situated not less than 15feet from any Latrine, urinal, boiler
house, coal stocks, Ash dumps and any other source of dust, smoke or obnoxious fumes.
188
The Drinking Water
The Factories Act, 1948,Chapter III, Section 46

Section 18(1)In every factory effective arrangement shall be made to provide and maintain at suitable
points conveniently situated for all workers employed therein a sufficient supply of wholesome
drinking water.
SECTION 18(2) All such points shall be legibly marked Drinking Water in a language understood
by majority of the workers employed in the factory and no such points shall be situated within (six
metres of any washing place, urinal, latrine, spittoon, open drain carrying sullage or effluents or any
other source of contamination) unless a shorter distance is approved in writing by the chief inspector.
Personal Protective equipments
The Factories Act, 1948, Chapter I, Section 7-A (1)
Every occupier shall ensure, so far as is reasonably practicable, the health, safety and welfare of all
workers while they are at work in the factory.
The Fire Safety
In every factory, all practicable measure shall be taken to prevent outbreak of fire and its spread,
both internally and externally and to provide and maintain
(c) Safe means of escape for all persons in the event of fire, and
(d) the necessary equipment and facilities for extinguishing fire.
a. SECTION 38 (2) effective measures shall be taken to ensure that in every factory all the workers are
familiar with the means of escape in case of fire and have been adequately trained in the routine to be
followed in such cases.
b. Fire fighting drills shall be held as often as necessary and at least once in every period of two
months.
Lighting facility
The Factories Act, 1948,Chapter III, Section 17(1)
In every part of a factory where the workers are working or passing there shall be provided and
maintained sufficient and suitable lighting, natural or artificial or both.
Overcrowding
The Factories Act, 1948, Chapter III, Section 16
189
SECTION 16 (1) No room in any factory shall be overcrowded to an extent injurious to the health of
the workers employed therein.
SECTION 16 (2) Without prejudice to the generality of subsection (1) there shall be in every
workroom of a factory in existence on the commencement of this Act at least (9.9cubic metres) and of
a factory built after the commencement of this Act at least (14.2 cubic metres) of space for every
worker employed therein and for the purpose of this subsection no account shall be taken of any
space which is more than (4.2 metres) above the level of the floor of the room.
Fencing of Machinery
In every factory the following, namely:(i) every moving part of a prime mover and every flywheel connected to a prime mover, whether the prime
mover or flywheel is in the engine house or not.
(ii) the headrace and the tailrace of every water wheel and water turbine.
(iii) any part of the stock bar which projects beyond the head stock of a lathe; and
(iv)Unless they are in such position or of such construction as to be safe to be every person employed in the
factory as they would be if they were securely fenced, the following namely(d) every part of an electric generator, a motor or rotary converter;
(e) every part of transmission machinery, and
(f) every dangerous part of any other machinery
shall be securely fenced by safeguards of substantial construction which [shall be constantly maintained and
kept in position] while the parts of the machinery they are fencing are in motion or in use.
SECTION 26(1) in all machinery driven by power and installed in any factory after the commencement of
this Act: (b)Every set screw, bolt or key on any revolving shaft, spindle, wheel or pinion shall be so sunk, encased
or otherwise effectively guarded as to prevent danger.
All spur, worm, and other toothed or friction gearing which does not require frequent adjustment while in
motion shall be completely encased, unless it is so situated as to be as safe as it would be if it were completely
encased.
The First Aid Boxes
The Factories Act, 1948,, ChapterV ,Section45
a. SECTION 45(1) There shall in every factory be provided and maintained so as to be readily accessible
during all working hours first aid boxes or cupboard equipped with the prescribed contents, and the
number of such boxes or cupboard to be provided and maintained shall not be less than one for every one
hundred and fifty workers ordinarily employed (at any one time) in the factory.
b.
The first aid boxes or cupboard shall be distinctively marked with a red cross on white
background and shall contain the following equipment
For factories employing more than 50 people: 24 small size sterilized dressing
12 medium size sterilized dressings.
12 large size sterilized dressing
12 large size sterilized burn dressing
One (200) ml bottle of centrimide solution (1%) or a suitable antiseptic solution.
One 200 ml bottle of Mercurochrome solution (2%) in water
Twelve (15ml) packets of sterilized cotton wool
One 120 ml bottle of salvolatile having the dose and mode of administration on the
label.
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One pair of scissors

12 pieces of sterilized eye pad in separate sealed packed.
A bottle containing 100 tablets (each of 5 grains) of Aspirin
One polyethylene wash bottle (500 cc) for washing eyes.
Six triangular bandages
One tourniquet
A supply of suitable splints
Two packets of safety pins
Kidney tray
A snakebite lancet
One (30ml) bottle containing potassium permanganate crystals
First aid leaflet issued by the Directorate general of Factory, Advise Service and labour institute,
Bombay
Ambulance Room
The Factories Act, 1948 Chapter V, Section 45(4)
In every factory wherein more than 500 are ordinarily employed there shall be provided and
maintained an ambulance room of the prescribed size, containing the prescribed equipment and in
the charge of such medical and nursing staff as may be prescribed and those facilities shall always
be made available during the working hours of the factory.
Latrines and urinals

The Factories Act,1948, ChapterIII ,Section19
Section 19(1) In every factory:(f) Sufficient latrine and urinal accommodation of prescribed types shall be provided conveniently
situated and accessible to workers at all times while there are at the factory.
(g) Separate enclosed accommodation shall be provided for male and female workers.
(h) Such accommodation shall be adequately lighted and ventilated.
(i) All such accommodation shall be maintained in a clean and sanitary condition at all times.
Latrine accommodation shall be provided in every factory on the following scale: (a) Where women are employed, there shall be at least one latrine for every 25 women
(d) Where males are employed, there shall be at least one latrine for every 25 males provided that where
the number of males exceeds 100
It shall be sufficient if there is one latrine for every25 males up to the first 100 and one for every 50
thereafter.
Every Latrine shall be under cover and so partitioned off so as to secure privacy and shall have a
proper door and fastening.
Where workers of both sexes are employed, there shall be displayed outside each Latrine block a notice
in the language understood by majority of the workers indicating For Mens Only and For womens
191
Only as the case may be. The notice shall also bear the figure of a Man or of a woman, as the case may
be.
(Note: The number of toilets per worker may vary between state to state)
Crche
The Factories Act,1948, ,Chapter V,Section 48
In every factory wherein more than 30 women workers are ordinarily employed there shall be provided and
maintained a suitable room or rooms for the use of children under the age of six years of such women.
Such rooms shall provide adequate accommodation, shall be adequately ventilated, shall be maintained in a
clean and sanitary condition and shall be under the charge of women trained in the care of the children and
infants.
Exception to crche
The Karnataka Factories (Amendment) Rules, 2002
Rule 104-B. Exemption from the provision of crche in certain cases:
(2) In factories where it is reasonably not practicable to provide and maintain crche in accordance with
law, the chief inspector of factories from the provision of rules 101 to 104, if he is satisfied that
alternate arrangement made under sub rule (2) of this rule are ensured by the occupier of the factory.
Provided that the occupier of the factory shall:
(a) Obtain the consent of the employee
(b) Furnish full details of the places, owners or persons or Non government Organization who
are providing such crche and the infrastructure facilities available therein
(c) Bear the cost incurred by the parent on the child.
(d) Furnish the information of the child as and when it is admitted and withdrawn.
8.Other laws:
License
The Factories Act, 1948,Chapter-I, Section 6
The state Government may make rules
(aa) requiring the previous permission in writing of the state government or chief Inspector to be obtained for
the site on which the factory is to be situated and for the construction or extension of any factory or class or
description of factories.
Apprentices Act, 1961
3. Qualifications for being engaged as an apprentice
A person shall not be qualified for being engaged as an apprentice to undergo apprenticeship training in any
designated trade, unless he(a) is not less than fourteen years of age, and
(b) satisfies such standards of education and physical fitness as may be prescribed
4. Contract of apprenticeship
(1) No person shall be engaged as an apprentice to undergo apprenticeship training in a designated trade
unless such person or, if he is minor, his guardian has entered into a contract of apprenticeship with the
employer.
192
(2) The apprenticeship training shall be deemed to have commenced on the date on which the contract of
apprenticeship has been entered into under sub-section (1).
(3) Every contract of apprenticeship may contain such terms and conditions as may be agreed to by the
parties to the contract:
PROVIDED that no such term or condition shall be inconsistent with any provision of this Act or any rule
made there under.
(4) Every contract of apprenticeship entered into under sub-section (1) shall be sent by the employer within
such period as may be prescribed to the Apprenticeship Adviser for registration.
(5) The Apprenticeship Adviser shall not register a contract of apprenticeship unless he is satisfied that the
person described as an apprentice in the contract is qualified under this Act for being engaged as an
apprentice to undergo apprenticeship training in the designated trade specified in the contract.
(6) Where the Central Government, after consulting the Central Apprenticeship Council, makes any rule
varying the terms and conditions of apprenticeship training of any category of apprentices undergoing such
training, then, the terms and conditions of every contract of apprenticeship relating to that category of
apprentices and subsisting immediately before the making of such rule shall be deemed to have been modified
accordingly].
Environmental,
The Environmental Protection (Regulation) Act 1986: -
Chapter III Section 7:No person carrying on any industry, operation or process shall
discharge or emit or permit to be discharged or emitted any environmental pollutant
in excess of such standards as may be prescribed.
Noise Pollution,
The Noise Pollution (Regulation and Control) Rules 2000, the ambient air quality standards for industrial
area are 75dB(A) leg during daytime and 70 dB (A) in the night.
Further the Noise Limit from domestic Appliances has been set as: (i)Window Air Conditioner
68 dB (A)
( ii) Air coolers60 dB (A)
(iii) Refrigerators
46 dB (A)
( iv) Textile Industry
85-90 dB(A), provided that when it is higher need
to provide ear plugs.
Water Pollution,
Water (Prevention and control of Pollution) Act, 1974,Section 24
(1) Subject to the provisions of this section -(a) no person shall knowingly cause or permit any poisonous, noxious or polluting matter determined
in accordance with such standards as may be laid down by the State Board to enter (whether directly
or indirectly) into any [stream or well or sewer or on land]; or

(e)
193
no person shall knowingly cause or permit to enter into any stream any other matter which may tend,
either directly or in combination with similar matters, to impede the proper flow of the water of the
stream in a manner leading or likely to lead to a substantial aggravation of pollution due to other
causes or of its consequences.
Restrictions on new outlets and new discharges, Section 25(1).

1) Subject to the provisions of this section, no person shall, without the previous consent of the State Board(a) establish or take any steps to establish any industry, operation or process, or any treatment and
disposal system or any extension or addition thereto, which is likely to discharge sewage or trade effluent into
a stream or well or sewer or on land (such discharge being hereafter in this section referred to as discharge of
sewage); or
(b) bring into use any new or altered outlet for the discharge of sewage; or
(c) begin to make any new discharge of sewage:
Disposal of hazardous waste
HAZARDOUS WASTES (MANAGEMENT AND HANDLING) RULES, 1989
[Notification No. SO 594(E), dated 28th. July, 1989]1
In exercise of the powers conferred by sections 6, 8, and 25 of the Environment (Protection) Act, 1986 (29 of
1986), the Central Government hereby makes the following rules, namely: 4. Responsibility of the occupier for handling of wastes
(1) The occupier generating hazardous wastes listed in column (2) of the schedule in quantities equal to or
exceeding the limits given in column (3) of the said Schedule, shall take all practical steps to ensure that such
wastes are properly handled and disposed of without any adverse effects which may result from such wastes
and the occupier shall also be responsible for proper collection, reception, treatment, storage and disposal of
these wastes either himself or through the operator of facility.
9 Records and returns
(1) The occupier generating hazardous waste and operator of a facility for collection, reception, treatment,
transport, storage and disposal of hazardous waste shall maintain records of such operations in Form 3.
(2) The occupier and operator of a facility shall send annual returns to the 2[State Pollution Control Board
or Committee] in Form 4.
SCHEDULE: CATEGORIES OF HAZARDOUS WASTES
[Rules 3(i), 3(n) and 4]
Waste categories
Types of Wastes
Regulatory quantities
(1)
(2)
(3)
Cyanide wastes
1 kilogramme per year

calculated as cyanide.
Metal finishing wastes
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Waste containing water soluble

chemical compounds of lead,
copper, Zinc, Chromium, nickel,
selenium, Barium and antimony

Mercury, arsenic, thallium and

cadmium bearing wastes
5 kilogrammes per year the sum

of the specified substance
Non-halogenated hydrocarbons
including solvents

calculated as non-halogenated
hydrocarbons.
Halogenated
hydrocarbons
including solvents

calculated
as
halogenated
hydrocarbons.
Wastes from paints, pigments

glue, varnish and printing ink

calculated as oil or oil
emulsions.

intermediates
containing
inorganic chemical compounds
200 kilogrammes
calculated
as
chemicals.

intermediates
containing
organic chemical compounds

calculated as organic chemicals.
Waste oil and oil emulsions

calculated as oil and oil
emulsions.
Tarry wastes from refining and

tar residues from distillation or
pyrolytic treatment
200 kilogrammes
calculated as tar.
Sludges arising from treatment

of waste waters containing
heavy metals, toxic organics,
oils, emulsions and spent
chemicals and incineration ash
per year
inorganic
per
year
195
Phenols
5
kilogrammes
per
calculated as phenols.
year
Asbestos
200 kilogrammes per

calculated as asbestos.
year
Waste Category No.15
Wastes from manufacturing of

pesticides and harbicides and
residues from pesticides and
herbicides formulation units
5
kilogrammes
per
year
calculated as pesticides and
their intermediate products
Acid/ alkaline/ slurry wastes

calculated as acids/ alkalies.
Off-specification and discarded

products
Discarded
container
and
container liners of hazardous
and toxic chemicals and wastes
Boiler Certificate
Boilers Act,1923,
Section 2
(f) boiler means any closed vessel exceeding [22.75 litres] in capacity which is used expressly for
generating steam under pressure and includes any mounting or other fitting attached to such
vessel which is wholly or partly under pressure when steam is shut off;
(f)steam-pipe means any pipe through which steam passes from a boiler to a
other user or both, if
prime mover or
(i)The pressure at which steam passes through such pipe exceeds 3.5 kilograms per square centimetre
above atmospheric pressure; or
(ii )Such Pipe exceeds 254 millimeters in internal diameter; and includes in either
case any connected fitting of a steam-pipe.
Section 6
Save as otherwise expressly provided in this Act, no owner of a boiler or permit it to be used --(a)
unless it has been registered in accordance with the provisions of this Act;
196
(b) in the case of any boiler which has been transferred from one State to another, until the transfer has been reported
in the prescribed manner;
(c) unless a certificate or provisional order authorising the use of the boiler is for the time being in force under this
Act;
(d) at a pressure higher than the maximum pressure recorded in such certificate or provisional order;
(j) where the State Government has rules requiring that boilers shall be in charge of
persons holding (certificates of proficiency or competency), unless the boiler is
in charge of a person holding the certificate required by such rules:
Provided that any boiler registered, or any boiler certified or licensed, under any Act hereby repealed shall be
deemed to have been registered or certified, as the case may be, under this Act.
NOISE LIMIT FOR GENERATOR SETS RUN WITH DIESEL

In accordance with MINISTRY OF ENVIRONMENTAND FOREST'S
NOTIFICATION
New Delhi, the 17th May 2002
G.S.R. 37I(E)- In exercise of the powers conferred by sections 6 and 25 of the Environment (Protection) Act,
1986 (29 of 1986), the Central Government hereby makes the following rules further to amend the
Environment (Protection) Rules, 1986, namely
1. (1) These rules may be called the Environment (Protection) second Amendment Rules, 2002.
SE 94. NOISE LIMIT FOR GENERATOR SETS RUN WITH DIESEL
1. Noise limit for diesel generator sets (upto 1000 KVA) manufactured on or after the 1st July, 2003.
The maximum permissible sound pressure level for new diesel generator (DG) sets with rated capacity up to
1000 KVA, manufactured on or after the 1st July, 2003 shall be 75 dB (A) at 1 metre from the enclosure
surface.
The diesel generator sets should be provided with integral acoustic enclosure at the manufacturing stage
itself
IT F6. Compliance with BIS specifications
All engines up to 20 kw (individually or as part of the product) shall carry ISI mark and meet relevant BIS
specifications (IS 1000 1).
OR FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992
[Act No. 22 of Year 1992]
197
7. Importer-Exporter Code Number

No person shall make any import or export except under an Importer-Exporter Code Number granted by the
Director General or the officer authorized by the Director General in this behalf, in accordance with the
procedure specified in this behalf by the Director General.
GCustoms Laws,
Customs Act, 1962, Section11E (1)
Every person who, on or after the notified date, owns, possesses, controls or acquires any notified goods
shall maintain (in such form and in such manner as may be specified by rules made in this behalf) a true and
complete account of such goods and shall, as often as he acquires or parts with any notified goods, made an
entry in the said account in relation to such acquisition or parting with, and shall also state therein the
particulars of the persons from whom such goods have been acquired or in whose favour such goods have
been parted with, as the case may be, and such account shall be kept, along with the goods, at the place of
storage of the notified goods to which such accounts relate:
Publication of name by company (Display of Notice Board)
Section 147, Companies Act, 1956

(1) Every company(a) shall paint or affix its name and the address of its registered office, and keep the same painted or
affixed, on the outside of every office or place in which its business is carried on, in a conspicuous position, in
letters easily legible; and if the characters employed therefor are not those of the language or of one of the
languages in general use in that locality, also in the characters of that language or of one of those languages;
(b) shall have its name engraven in legible characters on its seal; and
(c) shall have its name and the address of its registered office mentioned in legible characters in all its
business letters, in all its bill heads and letter paper, and in all its notices and other official publications; and
also have its name so mentioned in all bills of exchange, hundies, promissory notes, endorsements, cheques
and orders for money or goods purporting to be signed by or on behalf of the company, and in all bills of
parcels, invoices, receipts and letters of credit of the company.
(2) If a company does not paint or affix its name and the address of its registered office], or keep the same
painted or affixed in the manner directed by clause (a) of sub-section (1), the company, and every officer of
the company who is in default, shall be punishable with fine which may extend to five hundred rupees for not
so painting or affixing its name and the address of its registered office, and for every day during which its
name and the address of its registered office, is not so kept painted or affixed.
(3) If a company fails to comply with clause (b) or clause (c) of sub-section (1), the company shall be
punishable with fine, which may extend to five thousand rupees.
(4) If an officer of a company or any person on its behalf(a) uses, or authorises the use of, any seal purporting to be a seal of the company whereon its name is
not engraven in the manner aforesaid;
198
(b) issues or authorises the issue of, any business letter, bill head, letter paper, notice or other official
publication of the company wherein its name and the address of its registered office are not mentioned in the
manner aforesaid;
(c) signs or authorises to be signed, on behalf of the company, any bill of exchange, hundi, promissory
note, endorsement, cheque or order for money or goods wherein its name is not mentioned in the manner
aforesaid; or
(d) issues, or authorises the issue of, any bill of parcels, invoice, receipt or letter of credit of the
company, wherein its name is not mentioned in the manner aforesaid;
such officer or person shall be punishable with fine which may extend to five thousand rupees, and shall
further be personally liable to the holder of the bill of exchange, hundi, promissory note, cheque or order for
money or goods, for the amount thereof, unless it is duly paid by the company.
The Contract labour (Regulation and abolition) Act, 1970

A person is said to be employed as a contract labour, in or in connection with the work of an establishment,
when he is hired for such work by or through a contactor, with or without the knowledge of the principal
employer.
The act extends to whole of India. It applies to_
(a) every establishment wherein 20 or more workmen are or were employed on any day of the
preceding 12 months as contract labour.
(b) Every contractor who employs or employed on any day of the preceding 12 months, 20 or
more workmen.
Section 7. Registration of Establishments
An establishment cannot employ contract labour if it does not hold a certificate of registration (Form 1)
Section 12; Licensing of the contractors
A contractor cannot engage contract labour without obtaining a license
THE NARCOTIC DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985
CHAPTER III PROHIBITION, CONTROL AND REGULATION

8. Prohibition of certain operations: No Person shall
4. cultivate any coca plant or gather any portion of coca plant; or
5. cultivate the opium poppy or any cannabis plant; or
6. produce, manufacture, possess, sell, purchase, transport, warehouse, use, consume, import interState, export inter-State, import into India, export from India or transship any narcotic drug or
psychotropic substance,
notes
199
However, they are not statutory provisions themselves (meaning that the Standing Orders even when
approved, do not become law in the sense in which Rules and Notifications issued under delegated
legislation become after they are published as prescribed.) - Rajasthan SRTC v. Krishna Kant - AIR 1995 SC
1715 = (1995) 5 SCC 75 = 71 FLR 211 = 87 FJR 204 = 1995 AIR SCW 2683 = 1995 LLR 481 (SC).
200
CERTIFIED STANDING ORDERS

DAMANGANGA GARMENTS
(A Unit of Sutlej Textiles & Industries Limited)
Survey No. 234 (1 + 2), Village: Daheli
Via: Bhilad, Tal. Umbergaon
Dist. Valsad (Gujarat)
For workman doing manual or technical wok.
(1)These Orders shall apply to all workmen employed in the establishment to do manual
or technical work.
(2) In these orders, unless the context requires otherwise: (a)The establishment means:- DAMANGANGA GARMENTS
(A Unit of Sutlej Textiles & Industries Limited)
Survey No. 234 (1 + 2), Village: Daheli
Via: Bhilad, Tal. Umbergaon
Dist. Valsad (Gujarat)
(b)Manager means the person for the time being managing the establishment and
includes any other officer duly authorized by the employer to act as manager, such
authorization being notified to the workmen by displaying it on the notice board of the
establishment.
(c) Proprietor means the person having ultimate control over the affairs of the
establishment.
(d) Ticket includes an identity card, pass or token.
(3) (1) Workman shall be classified, as: (a) Permanent workman;
(b) Probationers;
(c) Badlis or substitutes;
(d) Temporary workman;
(e) Casual workman; and
(f) Apprentices
(2)(a)Permanent workman means a workman who has been employed on a
permanent basis or whose appointment has been confirmed in writing by the Manager
or by a person authorized in this behalf by the Manager and includes a workman who
has completed a probationary period of three months in the aggregate in the same or an
other occupation in the establishment and an apprentice who is asked or appointed to
work in the post of vacancy of a permanent workman for the purposes or payment of
wages to him during the period he woks on such post or in such vacancy.
201
(b) Probationer means a workman is provisionally employed to fill a permanent

vacancy or post and who has not completed three months service in the aggregate in
the post.
(c)Badli or substitute means a workman who is appointed to the post of permanent
workman or probationer, who is temporarily absent and whose name is entered in the
badli register.
(d)Temporary workman means a workman who has been appointed for a limited
period for work which is of an essentially temporary nature, or who is employed
temporarily as an additional workman in connection with temporary increase in work of a
permanent nature.
(e)Casual workman means a workman who is employed for work which is
essentially of an occasional or casual nature.
(f) Apprentice means a workman who is a learner and who may or may not be paid
an allowance during the period of his training. Provided that no workman shall be
classified as an apprentice if he has had training for an aggregate period of one year.
(4)If a permanent workman is employed as probationer in a new post, he may, at any
time
during the probationary period, be reverted to his old permanent post by an
order in writing signed by the Manager.
(5) (1) For each class of workman, specified I clause (1) of standing order 3, a
distinctive ticket shall be provided bearing the name of the class.
(2) Every workman shall be given a ticket bearing: (i) the name of the department in which he is working; and
(ii) his number.
(3)Every workman shall, when entering the establishment, deliver up his ticket at
the place provided, and shall show his ticket whenever required (except when it is
not in his possession by the reason of having been so delivered) to any person
authorized by the Manager in this behalf.
(4) The days on which a badli works in the establishment shall be entered on his
ticket.
(6) Notices showing the periods and hour of work for every class and group of workman
in the establishment and for each shift shall be displayed on notice boards maintained
for the purpose in the departments concerned and at the time-keepers office or at or
near the main entrance of the establishment.
(7) Notices specifying (a) the weekly holiday under Section-52 of the Factories Act,
1948, (b) the dates on which compensatory holidays, if any, under section-53 of the
factories Act, 1948, will be allowed, and (c) the days on which wages are to be paid
shall be displayed o the notice boards at the time-keepers office at or near the main
entrance of the establishment.
(8) Notices specifying the rates of wages, showing separately allowances, if any,
payable to each class or workman and for each class of work shall be displayed in a
conspicuous position in the departments in which the workmen concerned are working.
(9) (1) An unclaimed wage pay day for each work (i.e. a day o which wages due to a
workman but not paid on the usual pay day on account of their being unclaimed, are to
202
be paid) shall be notified on the notice board, along with the notices to be displayed
under Standing Order 7.
(2)The unclaimed amount of wages due to a workman shall be paid on the days
notified under this standing order and on the unclaimed wages pay day following the
date on which a substantiated claim was presented by the workman, or on his behalf, by
his legal representative.
(10)(1)(a) More than one shift may be worked in a department or section of a
department at the discretion of the Manager.
(b) If more than one shift I worked in the establishment workman shall be
liable to be transferred form one shift to another.
(c)Whenever an additional shift is started or shifts are altered or discontinued, a
seven days notice shall be given to the workman but if as a result of the discontinuance
of the shift any permanent workman is likely to be discharged, a notice of one month
shall be given.
(d)If as a result of discontinuance of shift working, any permanent workmen are
likely to be discharged, they shall be discharged having regard to the length of their
service in the establishment and the department and the occupation concerned, those
with the shortest of service being discharged first.
(e)On re-starting a shift, notice thereof shall be given either in a newspaper having
wide local circulation or by letters to individual workman concerned, and the workman
discharged as a result of the discontinuance of the shift shall, if they present themselves
within seven days of the publication of the notice o the posting of the length of their
service I the establishment and the department and the occupation concerned.
(2) The Manager may close down any department or section of a department after
giving one months notice to the workman. Before re-opening such department or
section, as the case may be, seven days notice thereof shall be given either in a
newspaper having wide local circulation or by letters to be individual workman
concerned.
(3) The Manager may close down the whole establishment after giving one months
notice to the workman. Seven days public notice of the re-starting of the establishment
shall be given either in a newspaper having a wide local circulation or by letter to
individual workman concerned.
(4) Notice of: (i) Starting, re-starting, alteration and discontinuance of shift working
(ii) the closure and re-opening of a department or section of department and
(iii) the closure and re-opening of the establishment shall be displayed in the timekeepers office or at the main entrance to the establishment and at the gate or
gates appointed under the standing order 16, and in the case of a department or
section, also in the department concerned.
(5) On the re-opening of a department or section or the establishment, as the case
may be, preference for employment will be given to the workmen whose services were
203
terminated on account of the closure, according to the length of their service in the
establishment and the department and the occupation concerned, provided that they
present themselves for service at the latest by the day of re-opening.
(11) 1) All workmen shall be at work in the establishment at the times fixed and notified.
Workman attending late shall be liable to be shut out and treated as absent:
Provided that no workman who attends with 15 minutes of the starting time shall be shut
out.
(2)Any workman who after delivering his ticket is found absent from his proper place
of work during working hours without permission or without sufficient reason, shall be
liable to be treated as absent for the period of his absence.
(12)
Subject to the provisions of clause (1) of the tanding order 13, leave with wages
and allowances shall be granted to all workman in accordance with the law applicable to
the establishment in which such workmen are employed or any agreement or award for
the time being in force, or the contract of service or any customs or usage of the
establishment.
(13) (1) Grant of leave to a workman shall depend on the exigencies of the
establishment and shall be at the discretion of the Manager.
(2)A workman who desires to obtain leave of absence applies in writing to the
Manager or any officer appointed for the purpose by the Manager. Such application for
leave shall be made at least seven days before the date, from which leave is to
commence except in urgent cases or unforeseen circumstances when it is not possible
to do so. The Manager or any officer empowered by him in this behalf shall issue
orders on such application within three days of the presentation of the application and in
case of an urgent nature immediately. If the leave asked for is granted, a leave pass
showing the date from which is the leave of absence commences and the date on which
is workman will have to resume duty, shall be issued to the workman. Where leave is
refused or postponed, the fact of such refusal or postponement and the reasons
therefore shall be recorded in writing a register to be maintained for the purpose, and if
the workman so desires a copy of such entry in the register, shall be supplied to him.
(3) If a workman after proceeding on leave desires an extension thereof, he shall make
an application for the purpose to the manager, in writing. A written reply conveying the
grant or refusal of extension of leave shall be sent to the workman at the address given
by him, if such reply is likely to reach him before the expiry of the leave originally
granted to him.
(4) A workman remaining absent beyond the period of leave originally granted or
subsequently extended, shall be liable to close his lien on his appointment unless he
returns within eight days of the authority grating leave his inability to resume his duty
immediately on the expiry of his leave. A workman who loses his lien under the
provisions of his standing order but reports for duty within fifteen days of the expiry of
hid leave (i) shall be kept as badli if he is so desires and his name shall thereupon be
entered in the badli register, and (II) if no badlis are employed, his name shall be kept
on a waiting list of person to be given preference for employment as an when suitable
vacancies occur.
(14) (1) Every workman shall be entitled to casual leave.
204
(2) Casual leave shall be non-cumulative and no leave of any kind may be combined
with casual leave.
(3) Except for emergency reasons casual shall be limited to three days at a time.
Casual leave is intended to meet special or unforeseen circumstances for which
provision cannot be made by exact rules.
(4) Holidays declared y the establishment ad weekly holidays may be prefixed or
suffixed to casual leave.
(5) Ordinarily, the previous permission of the manager or of the head of the department
shall be obtained before taking such leave. When this is not possible, the manager or
the head of the department shall, as soon as may be practicable, be informed in writing
or orally through any person of the absence from work and of the probable duration of
such absence.
(15) Except in the case of casual workman, record shall be maintained in a register of all
leave of absence which is sanctioned, refused or postponed and reasons for refusal or
postponement shall in every case be entered therein. The record shall be open to
inspection by the workman concerned.
(16) No workman shall enter or leave the premises of the establishment except by the
gate or gates appointed for the purpose.
(17)(1)Any workman may, when leaving the department or the premises of the
establishment be searched at the point of exit of the department or the establishment by
the gate man or any person appointed by the manager for the purpose.
(2)Any female workman may be detained by the gateman or any person appointed by
the manager for the purpose for search by a female searcher, if acting without malice he
suspects that she is in wrongful possession of property belonging to the establishment.
(3)Every search shall be conducted in the presence of not less
than two
persons and a female workman shall not be searched in the presence of any male
person, except with her consent.
(4)Subject to the provisions of the above clauses any member of a works committee
constituted under the provisions of the industrial disputes Act, 1947, may be present at
a search made under this standing order.
(18)(1)In the event of fire, catastrophe, breakdown of machinery, stoppage of power
supply, anepidemis, civil commotion or other cause beyond the control of the manager,
may at any time without notice or compensation in lieu of notice stop any machine or
department wholly or partially or the whole part of the establishment for reasonable
period.
(2)In the event of a stoppage under clause (i) during working hours the workman
affected shall be notified, as soon as practicable, when the workman affected shall be
notified, as soon as practicable, when work will be resumed and whether they are to
remain or leave the establishment. The period of detention in the establishment shall not
ordinarily exceed one hour after the commencement of the stoppage. If the period of
detention does not exceed one hour, workman so detained shall not be paid for such
period. If the period of detention in the establishment exceeds one hour, workman so
detained shall be entitled to receive wages (including all allowances) for the whole of the
205
time during which they are detained I the establishment as workman of that stoppage.
In the case of piece-rate workman, the average daily earnings for the previous month
shall be taken to be the daily wages.
(3)Wherever practicable, reasonable notice shall be given of the resumption of normal
work, and all such workmen laid off under this standing order who present themselves
or work, when the work is resumed, shall be given preference for employment.
(4)All notices required to be given under this standing order shall be displayed on
notice boards at the time-keepers office and at the main entrance to the establishment.
Where a notice pertains to a particular department or departments only, it shall also be
displayed in department concerned.
(19) In case where workman are laid off under standing order 18, they shall be
considered as temporarily unemployed and the period of such unemployment shall be
treated as leave with pay to the extent such leave is admissible and leave without pay
for the balance of the period. When, however, workman have to be laid off for an
indefinite period exceeding two months, their service may be terminated after giving
them due notice or pay in lieu thereof.
(20) Workman may be laid off due to shortage of orders, temporary curtailment of
production or similar reasons and consequent stoppage of any machine or department,
for a period not exceeding six days in the aggregate (excluding statutory holidays), in
any month, provided that seven days notice is given. A workman laid off under this
standing order for more than five days in a month, may, on being laid off, leave his
employment on intimation of his intention to do so.
(21)Notwithstanding anything contained in standing order 18, 19 and 20, the rights and
liabilities of employers ad workman in so far as they relate to lay off shall be determined
in accordance with the provisions of chapter V-A of the Industrial Disputes Act, 1947.
Provided that nothing contained in the said chapter shall have effect to derogate from
any right which a workman has under the minimum wages Act 1948, or any notification
or order issued there under or any award for the time being in operation on any contract
with the employer.
(22)The Manager may, in the event of a strike affecting either wholly or partially any
section or department of the establishment close down either wholly or partially such
section or department as well as ay other sections or departments affected by such
closing down. The fact of such closure shall, as soon as practicable, be notified by
notice displayed on the notice boards in the department concerned at the gate or gates
appointed under Standing Order 16 and in the time keepers office or at near main
entrance of the establishment. The workman concerned shall also be notified by a
general notice put up at the places where notices of the closure mentioned above are to
be displayed, prior to the resumption of work as to when work will be resumed.
(23) (1) Subject to the provisions of the Industrial Disputes Act, 1947, the employment of
a permanent workman employed on rates other than the monthly rates of wages may be
206
terminated by given him fourteen days notice or by payment of thirteen days wages
(including all admissible allowances) in lieu of notice.
(2)Save as otherwise provided in these Standing Orders a permanent workman employed
on rates other than the monthly rates of wages desirous of leaving the service may do
so by given the Manager fourteen days notice in writing.
(3)Where the employment of a workman is terminated under sub-rule (1) or where a
workman leaves the service under sub-rule (2) and such workman draws wages on
piece basis, wages shall be computed on the average daily earning of such workman for
the days (4)he actually worked during the previous wage period.
The employment of a permanent workman employed o the monthly rates of wages may
be terminated by giving him one months notice or on payment of one months wages
(including all admissible allowances) in lieu of notice.
(4-A)The reasons for the termination of services of a permanent workman shall be
recorded in writing and communicated to him, if he so desires, at the time of discharge,
unless such communication, in the opinion of the Manager, is likely directly or indirectly
to lay any person open to civil or criminal proceedings at the instance of the workman.
(5)Save a otherwise provided I these Standing Orders, a permanent workman employed
on the monthly rates of wages, desirous of leaving the service shall give in writing one
months notice to the Manager of his intention to do so.
(6)If a permanent workman leaves the service without giving notice, no deduction on that
account shall be made from his wages, but he shall be liable to e sued for damages.
(7)All clauses of workman other than those appointed on permanent basis, may leave
their service or their service may be terminated without notice or pay in lieu of notice;
provided that the services of a temporary workman shall not be terminated as a
punishment unless he has been given an opportunity of explaining the charges of
misconduct alleged against him in the manner prescribed in the Standing Order 25.
(8) When the employment of any workman is terminated, the wages earned by him shall
be paid to him before the expiry of the second working day from the day on which this
employment is terminated. In the case of workman leaving the service, the payment of
the wages earned by him shall be paid within seven days from the date on which he
leaves the services. All other sums due to a workman shall be paid before the expiry of
one month from the date of termination of his service or as the case may be, from the
date he left service.
(9) An order of termination of service shall be in writing and shall be signed by the
Manager and copy thereof shall be supplied to the workman concerned. In case of
general retrenchment, closing down of department or termination of service as a result
of a strike, no such order shall be given.
(24)The following acts and omissions on the part of a workman shall amount to
misconduct.
(a)
Willful insubordination or disobedience, whether or not in combination with another
or any lawful and reasonable order of a superior.
207
(b)
Going on an illegal strike or abetting,inciting,instigating or acting in furtherance
there of:,
(c)
Willful showing down in performance of work, or abetment or instigation there of;
(d)
Theft, fraud or dishonesty in connection with the employers business of property
or theft of property of another workman within the premises of the establishment;
(e)
Taking or giving bribes or any illegal gratification;
(f)
Habitual absence without leave or absence without leave for more consecutive
days or overstaying the sanctioned leave without sufficient grounds or proper or
satisfactory explanation;
(g)
Late attendance on not less than four occasions within a month;
(h)
Habitual breach of any standing order or any law applicable to the establishment
or any rules made there under;
(i)
Collection without the permission of the Manager of any money within the
premises of the establishment except as sanctioned by any law for the time being
enforce;
(j)
Engaging in trade within the premises of the establishment;
(k)
Drunkness,riotous,disorderly or incident behavior on the premises of the
establishment;
(l)
Commission of any act subversive of discipline or good behavior on the premises
of the establishment;
(m)
Habitual neglect of work, or gross or habitual negligence;
(n)
Habitual breach of any rules or instructions for the maintenance of the cleanliness
of any portion of the establishment;
(o)
Habitual commission of any or omission for which a fine may be imposed under
the payment of wages Act-1936;
(p)
Canvassing for union membership the collection of union dues within the premises
of the establishment, except in accordance with any law with the permission of the
Manager;
(q)
Willful damage to work in processor to any property of establishment;
(r)
Holding meeting inside the premises of the establishment without the previous
permission of the Manager or except in accordance with the provisions of any law for
the time being in force;
(s)
Disclosing to any unauthorized person information in regard to the process of the
establishment which may come in to the possession of the workman in the course of his
work;

(t)
208
Gambling within the premises of the establishment;
(u)
Smoking or spiting on the premises of the establishment where it is prohibited by
the employer;
(v)
Failure to observe safety instruction notified by the employer or interference with
any safety device or equipment installed within the establishment;
(w)
Distributing, exhibiting within the premises of the establishment hand bills,
pamphlets,
Posters and such other things or causing to be displayed by means of signs or writing or
other visible representation on any matter without previous sanction of the Manager;
(x)
Refusal to accept a charge-sheet, order or other communication served in
accordance with the standing order;
(y)
Unauthorized possession of any lethal weapon in the establishment.
Explanation:- No act of misconduct which is committed on less than three
within a space of one year shall be treated as habitual.
occasions
(25) (1) A workman guilty of misconduct may be:(a)

Warned or censured, or
(b)
Fined, subject to and in accordance with the provisions of the payment of wages
Act -1936,or
(c)
Suspended by an order in writing signed by the Manager for a period not
exceeding four days, or
(d)
Dismissed without notice.
(2)
No order sub- clause (b) of clause (1) shall be made unless workman concerned
Has been informed in writing of the alleged misconduct or given an opportunity to explain
the circumstances alleged against him.
(3)
No order dismissal under sub clause (d) of clause (1) shall be made except
after holding an enquiry against the workman concerned in respect of the alleged
misconduct in the manner set fourth in clause (4).
(4)
A workman against whom an enquiry has to be held shall be given a chargesheet clearly setting forth the circumstances appearing against him and requiring
explanation. He shall be given an opportunity to answer the charge and permitted to be
defended by a workman working in the same department as himself .Except for reasons
to be recorded in writing by the officer holding inquiry, the workman shall be permitted to
produce witness in his defence and cross examine any witness on whose evidence lead
on either side and the workman plea shall be recorded.
(5)
A workman against whom any action is proposed to be taken under sub-clause
(b),(c) or (d) of clause (1) may be suspended pending the enquiry or for the period, if
any allowed to him for giving his explanation. The order of suspension may take effect
immediately on its communication to the workman. If as a results of the enquiry held or
209
explanation tendered, it is decided not to take any action under clause(1) the workman
shall be deemed to have been a duty and shall be entitled to fill wages and all
privileges for the period of suspension.
(5-A) Subject to the provision s of the payment of Wages Act-1936,a workman who
is suspended under clause (5) shall be paid a subsistence allowance during the period
of his suspension at such rates as may be fixed by the suspending authority;
Provided the rate so fixed shall not be less than one third of the basic wages and
dearness allowance drawn by the workman immediately prior to his suspension;
Provided further that if it is decided not to take any action against the workman under
clause (1) the workman shall be deemed to have been on duty and shall be entitled to
full wages minus such subsistence allowance as he has already drawn and to all other
privileges for the full period of suspension.
(6) In the awarding punishment under this standing order the manager shall take
in
to account the gravity of the misconduct, the previous record, if any, of the
workman and any other extenuating of the aggravating circumstances that may exist.
(7) if the workman refuses to accept the chargesheet, order or other communication
served in accordance with these standing orders, and provided that he has been asked
to accept the charge the charge- sheet in the presence of at least two witnesses he
shall be told verbally the time and place at which the enquiry into his alleged misconduct
is to be held and if he refuses or fails to attend at that time, the enquiry shall be
concluded ex-part and the punishment awarded shall take account of misconduct under
standing order 24 thus committed.
(26)
A workman may be warned or censured or subject to and in accordance with
the provision of the Payment of wages act-1936,fined for any of the following acts and
omissions:(a) Absence without leave without sufficient cause;
(b) Late attendance;
(c) Negligence in performing duties;
(d) Neglect of work;
(e) Absence without leave or without sufficient cause from the appointed
place of work.
(f) Entering or leaving or attending to enter or leave the premises of the
establishment expect by a gate or entrance appointed;
(g) Committing nuisance in the premises of the establishment;
(h) Breach of any rule or instruction for maintenance or running of any
department.
(27)
The age of retirement or superannuation of the workman be 58 years or such
other age may be agreed upon between the employer and workman by any agreement,
settlement or award, which may be binding on the employer and the workman under
any law for the time being in force.
(28)
(1) Any workman desirous of the redress of a grievance arising out of his
employment or relating to unfair treatment of wrongful exaction on the part of a superior
shall, either himself or through a trade union of which he is member, submit a complaint
to the Manager or any officer appointed by the Manager on this behalf.
(2)The manager or any such officer shall personally investigate the complaint at such
times and places as he may fix then workman and
210
(i) Any other workman of his choice, or

(ii) Where the complaint is made through a trade union, a
member of the
Union, shall have the right to be present at such investigation where the
Complainant alleges unfair treatment or wrongful exaction on the part
Of a superior a copy of the order finally made by the Manager shall be
Supplied to the complainant if he asks for one. In the other cases the
the decision of the investigating officer and the action, if any taken there
on by the Manager shall be intimated to the complainant;
Provided that complaints relating to assault or abuse by any person
holding a supervisory position or refusal of an application for urgent leave
shall be enquired into immediately by the Manager or such other officer
Or officers as he may appoint.
(29) The decision of the Manager upon any question arising out of, in connection
with, or incident to these Standing Order shall be subject to an appeal to
the*managing agent*.
(30) Every workman other than a casual workman who leaves services or
retires, or is dismissed or discharged shall without avoidable delay be given a service
certification if he asks for one.
(31) (a) Notice to be exhibited or given under these Standing orders shall be in
English and also in the principal regional language of the district in the establishment is
situated.
(b) (i) Any notice, charge-sheet, communication or intimation which is
Personal, i.e. is meant for an individual workman and is given in
Writing under these standing Orders, shall be in the language
Understood by the workman concerned.
(ii) Before such a notice, order, charge-sheet
communication or
intimation is handed over to the workman. it shall be read out an explained to him if he so
desires.
(32)
Nothing contained in these standing orders shall operate in derogation of
any law for the time being in force or to the prejudice of any right under a Contract of
service, custom or usage or an agreement, settelemnt or award applicable to the
establishment.
(1)
(2)
(3)
(4)
(5)
Miss. Sunitaben vasant bhai Warli.

Mrs.Rajeshriben kantibhai Patel
Mrs.Bhartiben Rajeshbhai Halpati.
Mr.Nilesh Kumar Maganbhai Machhi.
Mr. Alpesh Kumar Bhullabhai Mahyabanshi.
FOR DAMANGANGA GARMENTS

A UNIT OF SUTLEJ TEXTILES & INDUSTRIES LTD.
SR.V.P.(OPERATIONS)
(M.H. AMNDANI)
CERTIFYING OFFICER &
ASSISTANT COMMISSIONER OF LABOUR
VALSAD
(GUJARAT STATE)
211
212
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H.R. Manual & Compliance Summary by Sahdeo Singh

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HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.

H.R. Policy Summary:

Continuity and consistency of service.

Management works in the system, leadership works on the system

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

Our HR strategy is encompassed by: R E S P E C T

You can count on us

Customer is first, exceed meeting his needs.

Serve people with fairness and firmness.

Empowerment: Enabling each to attain his/her potential.

Care for all as we wish to be care for.

Foster a spirit of team work.

Begin with the end in mind

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

HUMAN RESOURCE MANAGEMENT:

HUMAN RESOURCE MANAGEMENT

Management Information System

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

Disciplinary action and dismissal policy:

Unsatisfactory job performance, including gross efficiency .

Types of disciplinary action:

Letter of Expectation ( Goal) L.O.E.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

The salient features of the code of conduct applicable to the employees:

Normative elements and their interpretation:

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

H.R. Organizational assessment:

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

Assessment of organizational structure.

Sample employee interviews to obtain feedback on agency pay practices.

Excellence is not a destination; it is a continuous journey that never ends.

S.A: 8000:2008 SOCIAL ACCOUNTABILITY.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

Sustaining on ethical culture within the organization.

Reasonable access to potable water and sanitary facilities.

1. A device that brings immediate attention of employees in case of fire.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

Either you run the day or the day runs you.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

STANDARDS FOR COMPLIANCE

LIGHTING / ILLUMINATION AT WORK POINT

MINIMUM OF 50 FOOT CANDLES.

NOISE LEVEL IN WORK AREAS

- NOT ABOVE 85 db.

PERSONAL PROTECTIVE EQUIPMENT

2. EYE GUARDS (IMPACT RESISTANT)

FIRST AID KITS

NUMBER OF KITS REQUIRED.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

- ATLEAST 2 % OF THE WORKFORCE TO INCLUDE

MALE & FEMALE EMPLOYEES FROM AL DEPARTMENTS.

NUMBER OF WORKERS TRAINED IN HANDLING FIRE FIGHTING EQUIPMENT

FIRE EVACUATION DRILLS

FIRE ALARMMUST BE DISTINCT FROM ALL OTHER ALARMS USED.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

WORK AREA SPACING

DRINKING WATER STATION.

HUMAN RESOURCE & COMPLIANCE SUMMAY BY S.D.SINGH

PROOF OF AGE DOCUMENTS ACCEPTABLE:

FACTORY MUST HAVE THE FOLLOWING COMMITTEES TO ADDRESS RELATED ISSUES.

HRD Practices & Philosophy: