Objective: To provide benefits to employees in case of:
Sickness
Maternity
Employment injury
And to make provisions for certain other matters in relation thereto.
CHAPTER I: PRELIMINARY
1. Short title, extent, commencement, and application
(1) Title: The Employees' State Insurance Act, 1948.
(2) Extent: Whole of India.
(3) Commencement: On such date or dates as the Central Government may appoint by notification in the Official Gazette. Different dates may be appointed for different provisions of this Act and for different States or parts thereof.
(4) Application:
Applies to all factories (including government-owned factories) other than seasonal factories.
Exception: Factories or establishments under government control whose employees receive substantially similar or superior benefits.
(5) Extension:
The appropriate government may extend the provisions of this Act to any other establishment (industrial, commercial, agricultural, or otherwise) after giving six months' notice in the Official Gazette.
Requires consultation with the Corporation and, if a State Government, approval of the Central Government.
(6) Continued Governance:
A factory or establishment remains governed by this Act even if the number of employees falls below the specified limit or if the manufacturing process ceases to be carried on with the aid of power.
2. Definitions
(1) "Appropriate government":
For establishments under Central Government control (railway administration, major port, mine, or oilfield), it's the Central Government.
In all other cases, it's the State Government.
(3) "Confinement":
Labour resulting in a living child or labour after twenty-six weeks of pregnancy resulting in a child (alive or dead).
(4) "Contribution":
The sum payable to the Corporation by the principal employer for an employee, including any amount payable by or on behalf of the employee as per the Act.
(6) "Corporation":
The Employees' State Insurance Corporation set up under this Act.
(6A) "Dependant": Relatives of a deceased insured person.
(i) Widow, minor legitimate or adopted son, unmarried legitimate or adopted daughter.
(ia) A widowed mother.
(ii) Legitimate/adopted son or daughter (over 18 and infirm) wholly dependent on the insured's earnings at the time of death.
(iii) Those partly or wholly dependent on the insured's earnings at the time of death:
(a) Parent, excluding widowed mother.
(b) Minor illegitimate son, unmarried illegitimate daughter, daughter (legitimate, adopted, or illegitimate if married and a minor, or widowed and a minor).
(c) Minor brother, unmarried sister, or widowed sister (if a minor).
(d) Widowed daughter-in-law.
(e) Minor child of a pre-deceased son.
(f) Minor child of a pre-deceased daughter (if no parent of the child is alive).
(g) Paternal grandparent (if no parent of the insured person is alive).
(7) "Duly appointed":
Appointed in accordance with the provisions, rules, or regulations of this Act.
(8) "Employment injury":
A personal injury to an employee caused by accident or occupational disease arising out of and during their insurable employment, whether within or outside India.
(9) "Employee": Any person employed for wages in or connected with the work of a factory or establishment to which this Act applies
(i) Directly employed by the principal employer in work of, or incidental to the factory or establishment, whether done in the factory or elsewhere;
(ii) Employed by or through an immediate employer on the premises or under the supervision of the principal employer or his agent, on work ordinarily part of or preliminary/incidental to the factory's work;
(iii) Services temporarily lent or let on hire to the principal employer by a contracted person.
Includes persons employed for wages on work connected with the administration, raw materials purchase, or product distribution/sale of the factory/establishment; apprentices (excluding those under the Apprentices Act, 1961, or standing orders of the establishment).
Excludes:
(a) Members of the Indian naval, military, or air forces
(b) Persons employed whose wages (excluding overtime) exceed prescribed wages by the Central Government.
If an employee's wages exceed the limit after the contribution period begins, they remain an employee until the period ends.
(10) "Exempted employee":
An employee not liable to pay the employee's contribution under this Act.
(11) "Family": Relatives of an insured person.
(i) Spouse.
(ii) Minor legitimate or adopted child dependent on the insured person.
(iii) Child wholly dependent on the insured person:
(a) Receiving education (until 21 years old).
(b) Unmarried daughter.
(iv) Child infirm due to physical/mental abnormality/injury, wholly dependent on the insured, as long as infirmity continues.
(v) Dependent parents.
(12) "Factory": Any premises, including its precincts.
(a) Where 10 or more persons are employed for wages on any day of the preceding 12 months, and any part of which a manufacturing process is carried on with the aid of power, or is ordinarily so carried on; or
(b) Where 20 or more persons are employed or were employed for wages on any day of the preceding twelve months, and in any part of which a manufacturing process is being carried on without the aid of power or is ordinarily so carried on.
Excludes a mine under the Mines Act, 1952, or a railway running shed.
(13) "Immediate employer":
A person undertaking the execution of whole/part of the work in the factory/establishment, or under the supervision of the principal employer/agent; includes a person by whom services of an employee are temporarily lent/let on hire to the principal employer; includes a contractor.
(13A) "Insurable employment":
Employment in a factory or establishment to which this Act applies.
(14) "Insured person":
A person who is/was an employee in respect of whom contributions are/were payable and who is entitled to benefits under this Act.
(14A) "Managing agent":
A person appointed/acting as the representative of another in trade/business, excluding individual manager subordinate to an employer.
(14AA) "Manufacturing process":
Shall have the meaning assigned to it in the Factories Act, 1948.
(14B) "Miscarriage":
Expulsion of the contents of a pregnant uterus any time prior to or during the twenty-sixth week of pregnancy but does not include any miscarriage punishable under the Indian Penal Code.
(15) "Occupier":
Of the factory shall have the meaning assigned to it in the Factories Act, 1948.
(15A) "Permanent partial disablement":
Disablement of a permanent nature that reduces the earning capacity of an employee in every employment which he was capable of undertaking at the time of the accident resulting in the disablement.
Every injury in Part II of the Second Schedule is deemed to result in permanent partial disablement.
(15B) "Permanent total disablement":
Disablement of a permanent nature that incapacitates an employee for all work which he was capable of performing at the time of the accident resulting in such disablement.
Permanent total disablement results from every injury in Part I of the Second Schedule, or a combination of injuries in Part II with aggregate percentage loss of earning capacity of 100% or more.
(15C) "Power"
Shall have the meaning assigned to it in the Factories Act, 1948.
(16) "Prescribed":
Prescribed by rules under this Act.
(17) "Principal employer":
(i) In a factory: the owner/occupier, their managing agent, legal representative of a deceased owner/occupier, or the named manager under the Factories Act, 1948.
(ii) In a government-controlled establishment: the authority appointed by the government or the head of the department.
(iii) In any other establishment: any person responsible for supervision and control of the establishment.
(18) "Regulation":
A regulation by the Corporation.
(19) "Schedule":
A schedule to this Act.
(19A) "Seasonal factory":
A factory exclusively engaged in cotton ginning, cotton/jute pressing, groundnut decortication, coffee/indigo/lac/rubber/sugar/tea manufacture, or processes incidental to these; includes a factory engaged for up to 7 months a year in tea/coffee blending, packing, or other manufacturing processes specified by the Central Government.
(20) "Sickness":
A condition requiring medical treatment and attendance and necessitating abstention from work on medical grounds.
(21) "Temporary disablement":
A condition resulting from an employment injury requiring medical treatment and temporarily incapacitating an employee from doing their previous work.
(22) "Wages":
All remuneration paid/payable in cash to an employee if the contract of employment were fulfilled; includes payment for authorized leave, lock-out, legal strike, or lay-off, and other additional remuneration (paid at intervals not exceeding two months).
Excludes:
(a) Employer's contribution to any pension/provident fund or under this Act.
(b) Travelling allowance or the value of any travelling concession.
(c) Sums paid to defray special expenses entailed by the nature of employment.
(d) Gratuity payable on discharge.
(23) "Wage period":
The period for which wages are ordinarily payable to an employee, as per the contract of employment.
(24) Words and expressions not defined: Those defined in the Industrial Disputes Act, 1947, shall have the same meanings as assigned in that Act.
2A. Registration of factories and establishments
Every factory/establishment to which this Act applies must be registered within the time and manner specified in the regulations.
CHAPTER II: CORPORATION, STANDING COMMITTEE, AND MEDICAL BENEFIT COUNCIL
3. Establishment of Employees’ State Insurance Corporation
(1) Establishment: A Corporation named the Employees' State Insurance Corporation shall be established for administering the scheme of employees' state insurance according to this Act, from a date appointed by the Central Government via Official Gazette notification.
(2) Legal Status: The Corporation is a body corporate with perpetual succession, a common seal, and the power to sue and be sued in its name.
4. Constitution of Corporation: The Corporation consists of:
(a) A Chairman appointed by the Central Government.
(b) A Vice-Chairman appointed by the Central Government.
(c) Not more than five persons appointed by the Central Government.
(d) One person from each State in which the Act is in force, appointed by the State Government.
(e) One person representing the Union Territories, appointed by the Central Government.
(f) Ten persons representing employers, appointed by the Central Government in consultation with recognized employer organizations.
(g) Ten persons representing employees, appointed by the Central Government in consultation with recognized employee organizations.
(h) Two persons representing the medical profession, appointed by the Central Government in consultation with medical practitioner organizations.
(i) Three Members of Parliament: two from the Lok Sabha, one from the Rajya Sabha, elected by their respective members.
(j) The Director-General of the Corporation, ex-officio.
5. Term of office of members of the Corporation
(1) Term: Four years from notification date of appointment/election (excluding members in clauses (a), (b), (c), (d), and (e) of section 4 and the ex-officio member).
A member continues until their successor is appointed/elected.
(2) Government Appointees: Members under clauses (a), (b), (c), and (e) of section 4 hold office during the pleasure of the government appointing them.
6. Eligibility for re-nomination or re-election:
Outgoing members of the Corporation, Standing Committee, or Medical Benefit Council are eligible for re-appointment or re-election.
7. Authentication of orders, decisions, etc.
All orders and decisions of the Corporation require the signature of the Director-General. Other instruments are authenticated by the Director-General or an authorized officer.
8. Constitution of Standing Committee: Consists of:
(a) A Chairman, appointed by the Central Government.
(b) Three members of the Corporation, appointed by the Central Government.
(bb) Three members representing three State Governments, as specified by the Central Government.
(c) Eight members elected by the Corporation:
(ii) Three from employer representatives.
(iii) Three from employee representatives.
(iv) One from the medical profession representatives.
(v) One member elected by Parliament.
(d) The Director-General of the Corporation, ex officio.
9. Term of office of members of Standing Committee
(1) Term: Two years from the notification date of election, excluding members under clauses (a), (b), or (bb) of section 8.
A member continues until their successor is elected.
Membership ceases upon ceasing to be a Corporation member.
(2) Government Appointees: Members under clauses (a), (b), or (bb) of section 8 hold office during the pleasure of the Central Government.
10. Medical Benefit Council: The Central Government constitutes a Medical Benefit Council consisting of:
(a) The Director-General, Health Services, ex officio, as Chairman.
(b) A Deputy Director-General, Health Services, appointed by the Central Government.
(c) The Medical Commissioner of the Corporation, ex officio.
(d) One member representing each State (excluding Union Territories) where the Act is in force, appointed by the State Government.
(e) Three members representing employers, appointed by the Central Government in consultation with recognized employer organizations.
(f) Three members representing employees, appointed by the Central Government in consultation with recognized employee organizations.
(g) Three members (at least one woman) representing the medical profession, appointed by the Central Government in consultation with medical practitioner organizations.
(2) Term: Four years from notification date, excluding members in clauses (a) to (d) of sub-section (1).
A member continues until their successor is appointed.
(3) Government Appointees: Members under clauses (b) and (d) of sub-section (1) hold office during the pleasure of the government appointing them.
11. Resignation of membership:
Members of the Corporation, Standing Committee, or Medical Benefit Council may resign by written notice to the Central Government. The seat falls vacant upon acceptance by the government.
12. Cessation of membership
(1) Membership ceases if a member fails to attend three consecutive meetings; however, the body may restore membership subject to Central Government rules.
(2) If the Central Government believes a member representing employers, employees, or the medical profession no longer represents their constituency, it may declare their membership ceased via Official Gazette notification.
(3) A person in clause (i) of section 4 ceases to be a member when they cease to be a Member of Parliament.
13. Disqualification
A person is disqualified from being a member of the Corporation, Standing Committee, or Medical Benefit Council if:
(a) Declared to be of unsound mind by a competent court.
(b) Is an undischarged insolvent.
(c) Has a direct or indirect interest in a contract with or work being done for the Corporation (except as a medical practitioner or non-director shareholder).
(d) Convicted of an offence involving moral turpitude.
14. Filling of vacancies
(1) Vacancies in appointed/elected member offices are filled by appointment/election.
(2) Members appointed/elected to fill a casual vacancy hold office only for the remainder of the term of the original member.
15. Fees and allowances
Members of the Corporation, Standing Committee, and Medical Benefit Council receive fees and allowances as prescribed by the Central Government.
16. Principal officers
(1) The Central Government may appoint a Director-General and a Financial Commissioner, in consultation with the Corporation.
(2) The Director-General is the chief executive officer of the Corporation.
(3) Both are whole-time officers and cannot undertake work unconnected with their office without Central Government and Corporation sanction.
(4) They hold office for up to five years as specified in their appointment order and are eligible for reappointment if qualified.
(5) They receive salaries and allowances as prescribed by the Central Government.
(6) Disqualifications under section 13 also apply to these positions.
(7) The Central Government may remove them at any time, and must do so if the Corporation passes a resolution supported by at least two-thirds of its total strength at a special meeting.
17. Staff
(1) The Corporation may employ necessary officers and servants for efficient business transaction, but requires Central Government sanction for posts with maximum monthly salaries exceeding a prescribed amount.
(2)(a) Method of recruitment, salary, allowances, discipline, and service conditions of staff are specified in Corporation regulations, following rules applicable to Central Government officers/employees in corresponding pay scales; departures require prior Central Government approval.
(b) Corresponding pay scales are determined based on educational qualifications, recruitment methods, duties, and responsibilities; doubts are referred to the Central Government, whose decision is final.
(3) Appointments to posts corresponding to Group A and Group B posts under the Central Government are made in consultation with the Union Public Service Commission, excluding officiating/temporary appointments for up to one year.
Such officiating/temporary appointments do not confer any claim for regular appointment, and service does not count towards seniority or qualifying service for promotion.
(4) Any question on whether a post corresponds to a Central Government Group A or B post is referred to that government, whose decision is final.
18. Powers of the Standing Committee
(1) The Standing Committee administers the Corporation's affairs and exercises its powers/functions, subject to Corporation superintendence and control.
(2) It submits cases/matters specified in regulations for Corporation consideration and decision.
(3) It may submit any other case/matter for the Corporation's decision at its discretion.
19. Corporation's power to promote measures for health, etc. of insured persons
The Corporation may promote measures for improving the health and welfare of insured persons and for rehabilitating/re-employing disabled/injured insured persons, incurring expenditure from its funds within prescribed limits.
20. Meetings of Corporation, Standing Committee and Medical Benefit Council
The Corporation, Standing Committee, and Medical Benefit Council meet at times/places and observe procedural rules specified in the regulations, subject to rules under this Act.
21. Supersession of the Corporation and Standing Committee
(1) If the Central Government believes the Corporation or Standing Committee persistently defaults in its duties or abuses its powers, it may supersede it via Official Gazette notification, after giving a reasonable opportunity to show cause.
(2) Upon notification, all members of the superseded body vacate their offices.
(3) A new Standing Committee is immediately constituted per section 8 when the previous one is superseded.
(4) When the Corporation is superseded, the Central Government may:
(a) Appoint/elect new members per section 4 and constitute a new Standing Committee under section 8; or
(b) Appoint an agency to exercise the Corporation's powers/functions for a specified period.
(5) The Central Government must present a full report of any action taken under this section, including circumstances leading to it before Parliament at the earliest opportunity and within three months of the notification.
22. Duties of Medical Benefit Council
The Medical Benefit Council shall:
(a) Advise the Corporation and Standing Committee on medical benefit administration, certification for benefits, and related matters.
(b) Have investigative powers/duties regarding complaints against medical practitioners related to treatment and attendance.
(c) Perform other duties related to medical treatment and attendance as specified in regulations.
23. Duties of Director-General and Financial Commissioner
The Director-General and Financial Commissioner shall exercise prescribed powers, discharge duties, and perform other functions specified in the regulations.
24. Acts of Corporation, etc. not invalid by reason of defect in constitution, etc.
No act of the Corporation, Standing Committee, or Medical Benefit Council is invalid due to a defect in constitution or a member's disqualification/irregular appointment or election, or because the act occurred during a vacancy.
25. Regional Boards, Local Committees, Regional and Local Medical Benefit Councils
The Corporation may appoint regional boards, local committees, and regional/local Medical Benefit Councils in defined areas, delegating powers/functions as provided by the regulations.
CHAPTER III: FINANCE AND AUDIT
26. Employees’ State Insurance Fund
(1) All contributions and monies received by the Corporation shall be paid into the Employees’ State Insurance Fund, which the Corporation shall hold and administer for the purposes of this Act.
(2) The Corporation may accept grants, donations, and gifts from the Central Government, any State Government, any local authority, any individual, or any body for all or any purposes of this Act.
(3) All monies accruing or payable to the Fund shall be paid into the Reserve Bank of India, or another bank approved by the Central Government, to the credit of the Employees’ State Insurance Fund account.
(4) The Standing Committee, with the approval of the Corporation, shall authorize officers to operate the account.
28. Purposes for which the fund may be expended
The Employees’ State Insurance Fund can be used for:
(i) Payment of benefits and medical treatment to insured persons and their families.
(ii) Payment of fees and allowances to members of the Corporation, committees, and councils.
(iii) Payment of salaries, allowances, gratuities, pensions, and contributions to benefit funds for Corporation officers and servants, and meeting office expenses.
(iv) Establishment and maintenance of hospitals, dispensaries, and services for insured persons and their families.
(v) Payment of contributions to State Governments, local authorities, or private bodies towards the cost of medical treatment for insured persons and their families.
(vi) Covering the costs of auditing accounts and valuing the Corporation’s assets and liabilities.
(vii) Covering the costs of the Employees’ State Insurance Courts.
(viii) Payment of sums under contracts entered into for the purposes of this Act.
(ix) Payment of sums under court orders or awards against the Corporation.
(x) Covering costs of legal proceedings arising from actions taken under this Act.
(xi) Covering expenditure on measures for the health, welfare, and rehabilitation of insured persons.
(xii) Such other purposes as may be authorized by the Corporation with the previous approval of the Central Government.
28A. Administrative expenses
The types of expenses which may be termed as administrative expenses and the percentage of the income of the Corporation which may be spent for such expenses shall be such as may be prescribed by the Central Government and the Corporation shall keep its administrative expenses within the limit so prescribed by the Central Government.
29. Holding of property, etc.
(1) The Corporation may acquire and hold movable and immovable property, and sell or transfer any property vested in or acquired by it, subject to conditions prescribed by the Central Government.
(2) The Corporation may invest moneys not immediately required for expenses properly defrayable under this Act and may re-invest or realize such investments, subject to conditions prescribed by the Central Government.
(3) The Corporation may raise loans and take measures for discharging such loans, with the previous sanction of the Central Government and on such terms as may be prescribed by it.
(4) The Corporation may constitute provident or other benefit funds for its staff.
30. Vesting of the property in the Corporation
All property acquired before the establishment of the Corporation shall vest in the Corporation, and all income and expenditure shall be brought into the books of the Corporation.
32. Budget estimates
The Corporation shall annually frame a budget showing probable receipts and expenditure for the following year and submit a copy for the approval of the Central Government before a date fixed by it. The budget shall contain provisions adequate for discharging liabilities and maintaining a working balance.
33. Accounts
The Corporation shall maintain correct accounts of its income and expenditure in such form and manner as may be prescribed by the Central Government.
34. Audit
(1) The accounts of the Corporation shall be audited annually by the Comptroller and Auditor-General of India, and any expenditure incurred by him in connection with such audit shall be payable by the Corporation to the Comptroller and Auditor-General of India.
(2) The Comptroller and Auditor-General of India shall have the same rights, privileges, and authority in connection with the audit of the accounts of the Corporation as in connection with the audit of government accounts.
(3) The accounts of the Corporation as certified by the Comptroller and Auditor General of India shall be forwarded to the Corporation which shall forward the same to the Central Government along with its comments on the report of the Comptroller and Auditor General.
35. Annual report
The Corporation shall submit to the Central Government an annual report of its work and activities.
36. Budget, audited accounts, and the annual report to be placed before Parliament
The annual report, audited accounts of the Corporation together with the report of the Comptroller and Auditor-General of India, and the budget as finally adopted by the Corporation shall be placed before Parliament.
37. Valuation of assets and liabilities
The Corporation shall, at intervals of five years, have a valuation of its assets and liabilities made by a valuer approved by the Central Government. The Central Government may direct a valuation to be made at other times as necessary.
CHAPTER IV: CONTRIBUTIONS
38. All employees to be insured
All employees in factories or establishments to which this Act applies shall be insured in the manner provided by this Act, subject to the provisions of this Act.
39. Contributions
(1) The contribution payable under this Act in respect of an employee shall comprise contributions payable by the employer (employer's contribution) and the employee (employee's contribution), and shall be paid to the Corporation.
(2) The contributions shall be paid at rates prescribed by the Central Government, not more than the rates in force immediately before the commencement of the Employees’ State Insurance (Amendment) Act, 1989.
(3) The wage period in relation to an employee shall be the unit in respect of which all contributions shall be payable under this Act.
(4) Contributions are due on the last day of the wage period. Regulations specify the due dates for employees employed for part of the wage period or under multiple employers.
(5)(a) If any contribution is not paid on the due date, the principal employer shall be liable to pay simple interest at the rate of twelve per cent per annum or at such higher rate as may be specified in the regulations
(b) Any interest recoverable may be recovered as an arrear of land revenue.
40. Principal employer to pay contributions in the first instance
(1) The principal employer shall pay both the employer's and employee's contributions for every employee, whether directly employed or through an immediate employer.
(2) The principal employer may recover the employee's contribution from their wages, but not from wages related to other periods or in excess of the employee's contribution for the period. No deduction shall be made from any wages other than such as relate to the period or part of the period in respect of which the contribution is payable, or in excess of the sum representing the employee's contribution for the period.
(3) Neither the principal employer nor the immediate employer shall deduct the employer's contribution from an employee’s wages.
(4) Sums deducted by the principal employer from wages are deemed entrusted to him by the employee for contribution payment.
(5) The principal employer bears the expenses of remitting contributions to the Corporation.
41. Recovery of contributions from immediate employer
(1) A principal employer who has paid the contribution for an employee through an immediate employer may recover the amount from the immediate employer, either by deduction from any amount payable under any contract or as a debt payable by the immediate employer.
(1A) The immediate employer shall maintain register of employees employed by or through him as provided in the regulations and submit the same to the principal employer before the settlement of any amount payable under sub-section (1).
(2) The immediate employer may recover the employee's contribution from the employee's wages, adhering to conditions specified in the proviso to sub-section (2) of section 40.
42. General provisions as to payment of contributions
(1) No employee's contribution is payable by or on behalf of an employee whose average daily wages during a wage period are below a prescribed amount.
(2) Contributions (employer's and employee's) are payable by the principal employer for each wage period in respect of the whole or part of which wages are payable to the employee, and not otherwise.
43. Method of payment of contribution
The Corporation may make regulations for any matter relating to the payment and collection of contributions, including:
(a) The manner and time of payment.
(b) Payment by means of adhesive or other stamps.
(bb) The date by which evidence of contributions having been paid is to be received by the Corporation
(c) The entry of contribution particulars in books or cards.
(d) Issuance, sale, custody, inspection, and replacement of books/cards.
44. Employers to furnish returns and maintain registers in certain cases
(1) Every principal and immediate employer shall submit the returns as the specified by the corporation.
(2) Where the Corporation has reason to believe that a return should have been submitted but has not been so submitted, the Corporation may require any person in charge of the factory or establishment to furnish such particulars as it may consider necessary for the purpose of enabling the Corporation to decide whether the factory or establishment is a factory or establishment to which this Act applies.
(3) Every principal and immediate employer shall maintain such registers or records in respect of his factory or establishment as may be required by regulations made in this behalf.
45. Inspectors, their functions and duties
(1) The Corporation may appoint Inspectors for the purposes of this Act, within local limits they assign.
(2) An Inspector or authorized official of the Corporation may:
(a) Require any principal or immediate employer to furnish necessary information.
(b) Enter any premises and examine accounts/documents.
(c) Examine the employer, agent, servant, or any person found in the premises.
(d) Make copies of or take extracts from any register, account book or other document maintained in such factory, establishment, office or other premises;
(e) Exercise such other powers as may be prescribed.
(3) An Inspector shall perform functions and duties authorized by the Corporation or specified in the regulations.
45A. Determination of contributions in certain cases
(1) Where in respect of a factory or establishment no returns, particulars, registers or records are submitted in accordance with the provisions of section 44 or any Inspector is prevented by the principal or immediate employer, the Corporation may, on the basis of information available to it, by order, determine the amount of contributions payable in respect of the employees of that factory or establishment. The principal or immediate employer is given a reasonable opportunity of being heard.
(2) An order made by the Corporation under sub-section (1) shall be sufficient proof of the claim of the Corporation under section 75 or for recovery of the amount determined by such order as an arrear of land revenue under section 45B.
45B. Recovery of contributions
Any contribution payable under this Act may be recovered as an arrear of land revenue.
45C. Issue of certificate to the Recovery Officer
(1) Where any amount is in arrears, the authorized officer may issue a certificate to the Recovery Officer specifying the amount of arrears. The Recovery Officer shall proceed to recover the amount from the employer by:
(a) Attachment and sale of movable or immovable property.
(b) Arrest and detention in prison.
(c) Appointing a receiver for the management of movable or immovable properties.
(2) The authorized officer may issue a certificate even if recovery proceedings by another mode have been taken.
45D. Recovery Officer to whom certificate is to be forwarded
(1) The authorized officer may forward the certificate to the Recovery Officer within whose jurisdiction the employer carries on business, the principal place is situated, or property is situated.
(2) If the Recovery Officer is unable to recover the entire amount, he may send the certificate to another Recovery Officer within whose jurisdiction the factory or establishment or the principal or immediate employer has property or the employer resides. The latter Recovery Officer shall also proceed to recover the amount due.
45E. Validity of certificate and amendment thereof
(1) The employer cannot dispute the correctness of the amount before the Recovery Officer, and no objection to the certificate on any other ground shall be entertained by the Recovery Officer.
(2) The authorized officer can withdraw the certificate or correct any clerical or arithmetical mistake by intimation to the Recovery Officer.
(3) The authorized officer intimates any orders withdrawing or canceling a certificate or any correction made by him.
45F. Stay of proceedings under certificate and amendment or withdrawal thereof
(1) The authorized officer may grant time for payment, and the Recovery Officer shall stay proceedings until the expiry of the time