Enviar pesquisa
Carregar
Payment of gratuty act 1972 in hindi
•
21 gostaram
•
14,862 visualizações
I
Imran Khan
Seguir
this i hindi version of bonus act for preperation of ca/cma/cs student.
Leia menos
Leia mais
Direito
Denunciar
Compartilhar
Denunciar
Compartilhar
1 de 24
Baixar agora
Baixar para ler offline
Recomendados
The Code on Wages, 2019 - Part III
The Code on Wages, 2019 - Part III
DVSResearchFoundatio
Politicas de pago a trabajadores
Politicas de pago a trabajadores
Max Lapa Puma
Gratuity Act for CA-IPCC Students
Gratuity Act for CA-IPCC Students
Mayank Mittal
The Occupational Safety, Health and Working Conditions Code, 2020 - Part III
The Occupational Safety, Health and Working Conditions Code, 2020 - Part III
DVSResearchFoundatio
Compliance list (contract labour)
Compliance list (contract labour)
ACS Shalu Saraf
Main employee pf & misc act02
Main employee pf & misc act02
Prudhvi Leo
महिला पुनर्स्थापना केन्द्र (ओरेक) को परिचय
महिला पुनर्स्थापना केन्द्र (ओरेक) को परिचय
WOREC Nepal
Code on Social Security, 2020 - Part IV
Code on Social Security, 2020 - Part IV
DVSResearchFoundatio
Recomendados
The Code on Wages, 2019 - Part III
The Code on Wages, 2019 - Part III
DVSResearchFoundatio
Politicas de pago a trabajadores
Politicas de pago a trabajadores
Max Lapa Puma
Gratuity Act for CA-IPCC Students
Gratuity Act for CA-IPCC Students
Mayank Mittal
The Occupational Safety, Health and Working Conditions Code, 2020 - Part III
The Occupational Safety, Health and Working Conditions Code, 2020 - Part III
DVSResearchFoundatio
Compliance list (contract labour)
Compliance list (contract labour)
ACS Shalu Saraf
Main employee pf & misc act02
Main employee pf & misc act02
Prudhvi Leo
महिला पुनर्स्थापना केन्द्र (ओरेक) को परिचय
महिला पुनर्स्थापना केन्द्र (ओरेक) को परिचय
WOREC Nepal
Code on Social Security, 2020 - Part IV
Code on Social Security, 2020 - Part IV
DVSResearchFoundatio
Ncwa viii
Ncwa viii
Shamshad Ansari
Ba programme political science notes Sartaz Sir Notes
Ba programme political science notes Sartaz Sir Notes
TutorialsDuniya.com
Maintenance of service book and leave account.bose
Maintenance of service book and leave account.bose
Shankar Bose Sbose1958
TRANSITIONAL PROVISIONS IN GST
TRANSITIONAL PROVISIONS IN GST
gst-trichy
Input tax credit under GST
Input tax credit under GST
gst-trichy
Indirect tax
Indirect tax
premarhea
PPT on TDS in Very Simple Language
PPT on TDS in Very Simple Language
Nishank Garg
Esi & pf
Esi & pf
employeerightsindia
Code on Social Security, 2020 - Part III
Code on Social Security, 2020 - Part III
DVSResearchFoundatio
Presentation on TCS under section 206C (1H )
Presentation on TCS under section 206C (1H )
Taxmann
Assessments Audit Penalties and Prosecution under GST Law
Assessments Audit Penalties and Prosecution under GST Law
Amit Mundhra FCA
Employees Provident Fund And MIscellaneous Provisions Act , 1952
Employees Provident Fund And MIscellaneous Provisions Act , 1952
Mohd Zaid
2. WAPDA Conduct Rules 1978.doc
2. WAPDA Conduct Rules 1978.doc
Ali Asad Sahu
Income tax department
Income tax department
sachin salve
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
WOREC Nepal
Women rights in constitution of Nepal (Nepali)
Women rights in constitution of Nepal (Nepali)
WOREC Nepal
Labour Laws combination of 5 laws
Labour Laws combination of 5 laws
Sangeetha Kanniappan
Factories act 1948
Factories act 1948
Reliance
Show Cause Notices, Adjudication & Introduction to Appeals under GST
Show Cause Notices, Adjudication & Introduction to Appeals under GST
GST Law India
Gratuity act 1972
Gratuity act 1972
zailunnito
Payment Of Gratuity Act 1972
Payment Of Gratuity Act 1972
Dr. Trilok Kumar Jain
Payment of Bonus act
Payment of Bonus act
Onkar Satam
Mais conteúdo relacionado
Mais procurados
Ncwa viii
Ncwa viii
Shamshad Ansari
Ba programme political science notes Sartaz Sir Notes
Ba programme political science notes Sartaz Sir Notes
TutorialsDuniya.com
Maintenance of service book and leave account.bose
Maintenance of service book and leave account.bose
Shankar Bose Sbose1958
TRANSITIONAL PROVISIONS IN GST
TRANSITIONAL PROVISIONS IN GST
gst-trichy
Input tax credit under GST
Input tax credit under GST
gst-trichy
Indirect tax
Indirect tax
premarhea
PPT on TDS in Very Simple Language
PPT on TDS in Very Simple Language
Nishank Garg
Esi & pf
Esi & pf
employeerightsindia
Code on Social Security, 2020 - Part III
Code on Social Security, 2020 - Part III
DVSResearchFoundatio
Presentation on TCS under section 206C (1H )
Presentation on TCS under section 206C (1H )
Taxmann
Assessments Audit Penalties and Prosecution under GST Law
Assessments Audit Penalties and Prosecution under GST Law
Amit Mundhra FCA
Employees Provident Fund And MIscellaneous Provisions Act , 1952
Employees Provident Fund And MIscellaneous Provisions Act , 1952
Mohd Zaid
2. WAPDA Conduct Rules 1978.doc
2. WAPDA Conduct Rules 1978.doc
Ali Asad Sahu
Income tax department
Income tax department
sachin salve
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
WOREC Nepal
Women rights in constitution of Nepal (Nepali)
Women rights in constitution of Nepal (Nepali)
WOREC Nepal
Labour Laws combination of 5 laws
Labour Laws combination of 5 laws
Sangeetha Kanniappan
Factories act 1948
Factories act 1948
Reliance
Show Cause Notices, Adjudication & Introduction to Appeals under GST
Show Cause Notices, Adjudication & Introduction to Appeals under GST
GST Law India
Gratuity act 1972
Gratuity act 1972
zailunnito
Mais procurados
(20)
Ncwa viii
Ncwa viii
Ba programme political science notes Sartaz Sir Notes
Ba programme political science notes Sartaz Sir Notes
Maintenance of service book and leave account.bose
Maintenance of service book and leave account.bose
TRANSITIONAL PROVISIONS IN GST
TRANSITIONAL PROVISIONS IN GST
Input tax credit under GST
Input tax credit under GST
Indirect tax
Indirect tax
PPT on TDS in Very Simple Language
PPT on TDS in Very Simple Language
Esi & pf
Esi & pf
Code on Social Security, 2020 - Part III
Code on Social Security, 2020 - Part III
Presentation on TCS under section 206C (1H )
Presentation on TCS under section 206C (1H )
Assessments Audit Penalties and Prosecution under GST Law
Assessments Audit Penalties and Prosecution under GST Law
Employees Provident Fund And MIscellaneous Provisions Act , 1952
Employees Provident Fund And MIscellaneous Provisions Act , 1952
2. WAPDA Conduct Rules 1978.doc
2. WAPDA Conduct Rules 1978.doc
Income tax department
Income tax department
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
सहयोगी – लैङ्गिक विभेदमा आधारित हिंसा र महिला स्वास्थ्य फ्लिप चार्ट | Flip ch...
Women rights in constitution of Nepal (Nepali)
Women rights in constitution of Nepal (Nepali)
Labour Laws combination of 5 laws
Labour Laws combination of 5 laws
Factories act 1948
Factories act 1948
Show Cause Notices, Adjudication & Introduction to Appeals under GST
Show Cause Notices, Adjudication & Introduction to Appeals under GST
Gratuity act 1972
Gratuity act 1972
Destaque
Payment Of Gratuity Act 1972
Payment Of Gratuity Act 1972
Dr. Trilok Kumar Jain
Payment of Bonus act
Payment of Bonus act
Onkar Satam
Consumer Price Index @ Economics
Consumer Price Index @ Economics
tessie t. sagadraca
The payment of gratuity act,1972
The payment of gratuity act,1972
Agile Informatics
Payment of Bonus Act 1965
Payment of Bonus Act 1965
Mayur Khatri
THE PAYMENT OF BONUS ACT,1965
THE PAYMENT OF BONUS ACT,1965
Gurjant Rai
Payment of gratuity act, 1972 ppt
Payment of gratuity act, 1972 ppt
ACS Shalu Saraf
Payment of bonus act 1965
Payment of bonus act 1965
ACS Shalu Saraf
The Payment Of Gratuity Act, 1972
The Payment Of Gratuity Act, 1972
satyam mishra
The Payment of Gratuity Act, 1972
The Payment of Gratuity Act, 1972
piyushsanghi
The payment of bonus act 1965
The payment of bonus act 1965
M.s. Karishma
Payment Of Gratuity Act
Payment Of Gratuity Act
VIPIN SINGLA
Payment of gratuity act 1972
Payment of gratuity act 1972
Anilkumar Tummalapalli
Payment of bonus act 1965
Payment of bonus act 1965
SMART LEARNING -SEE YOUR WORLD IN DIFFRENT WAY
Payment of gratuity act , 1972
Payment of gratuity act , 1972
Pratibha Mishra
Human resource management e notes
Human resource management e notes
Projects Kart
Destaque
(16)
Payment Of Gratuity Act 1972
Payment Of Gratuity Act 1972
Payment of Bonus act
Payment of Bonus act
Consumer Price Index @ Economics
Consumer Price Index @ Economics
The payment of gratuity act,1972
The payment of gratuity act,1972
Payment of Bonus Act 1965
Payment of Bonus Act 1965
THE PAYMENT OF BONUS ACT,1965
THE PAYMENT OF BONUS ACT,1965
Payment of gratuity act, 1972 ppt
Payment of gratuity act, 1972 ppt
Payment of bonus act 1965
Payment of bonus act 1965
The Payment Of Gratuity Act, 1972
The Payment Of Gratuity Act, 1972
The Payment of Gratuity Act, 1972
The Payment of Gratuity Act, 1972
The payment of bonus act 1965
The payment of bonus act 1965
Payment Of Gratuity Act
Payment Of Gratuity Act
Payment of gratuity act 1972
Payment of gratuity act 1972
Payment of bonus act 1965
Payment of bonus act 1965
Payment of gratuity act , 1972
Payment of gratuity act , 1972
Human resource management e notes
Human resource management e notes
Payment of gratuty act 1972 in hindi
1.
5 xzSP;qVh Hkqxrku vfèkfu;e]
1972 [THE PAYMENT OF GRATUITY ACT, 1972] v/;;u ds mn~ns'; (Learning Objectives) bl v/;k; esa fo|kfFkZ;ksa dks fuEufyf[kr rF;ksa ls voxr djk;k tk,xk& xzSP;qVh fdldks ns; gksrh gS ns; xSP;qVh dh x.kuk dSls dh tkrh gS xzSP;qVh dc tCr gks tkrh gS xzSP;qVh Hkqxrku ds lEcU/k esa ukekadu dh izfØ;k D;k gS 5.1 izLrkouk (Introduction) xzSP;qVh 'kCn dh mRifÙk ySfVu Hkk"kk ds ^xzsVqVl* (Gratuitas) 'kCn ls gqbZ ftldk vFkZ 'Gift' ;kuh migkj gksrk gSA vkS|ksfxd {ks= esa] bls fdlh dkÆed dks mlds }kjk fdlh izfr"Bku ds fodkl ,oa lEiUurk gsrq nh xbZ lsokvksa ds fy, fu;ksDrk }kjk fn;k x;k migkj le>k tk ldrk gSA xzSP;qVh og ykHk gS] tks fdlh dkÆed dks ukSdjh lekfIr ij mldh iwoZ lsokvksa ds fy, mlds fu;ksDrk }kjk (,deq'r Hkqxrku ds :i esa) Hkqxrku fd;k tkrk gSA tc dkÆedksa dh lsokfuo`fÙk ;k vf/kokÆ"kd ds dkj.k ukSdjh lekIr gksrh gS] izk;% fu;fer vk; esa deh vk tkus ds dkj.k] vFkok vk; iw.kZ :i ls #d tkus ls] izHkkfor dkÆed dh e`R;` gks tkus dh n'kk esa] ;fn dkÆed ds ifjokfjd lnL;ksa ds ikl mÙkjthoh cus jgus gsrq dksbZ nwljs lk/ku ughaaaa gSa] rks ;g mudh foÙkh; enn dk izcU/k djrh gSA bl izdkj] xzSP;qVh ;kstuk lkekftd lqj{kk ds ;a= ds :i esa rFkk ml O;fDr ds fy, ,d iqjLdkj ds :i esa iwÆr djrh gS tks vius lEiw.kZ thou dks izfr"Bku dh csgrjh] fodkl ,oa lEiUurk ds fy, vkSj vU; :i esa jk"Vª ds fy, cfynku dj nsrk gSA vkt] xzSP;qVh dk Hkqxrku] xzSP;qVh Hkqxrku vf/kfu;e] 1972 ds ykxw gksus ls] fu;ksDrk ds izfr ,d oS/kkfud nkf;Ro cu x;k gS vkSj ;g deZpkfj;ksa ds fy, ,d nkok djus dk ,d oS/kkfud vf/kdkj cu x;k gSA bl vf/kfu;e }kjk deZpkfj;ksa dks xzSP;qVh ds Hkqxrku dh ,d ;kstuk iznku dh gS tks fd fdlh dkj[kkus] [knku] rsy {ks=] ikS/kkjksi.k] cUnjxkg] jsyos dEiuh] nqdkuksa ;k muls lEcfU/kr fdlh izfr"Bku esa dk;Zjr gksA M:CA_2014IPCCSMBLEC VOL-IChp-5Ist6-08-2014Lekhraj M:CA_2014IPCCSMBLEC VOL-IModule-2Chp-5IInd14-08-2014Sunny M:CA_2014IPCCSMBLEC VOL-IModule-2Chp-5IIIrd19-08-2014Lekhraj © The Institute of Chartered Accountants of India
2.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.2 5.2 vf/kfu;e ds y{; ,oa mn~ns'; (Aims and Objects of the Act) xzSP;qVh Hkqxrku vf/kfu;e] 1972 us lewps ns'k esa xzSP;qVh ds Hkqxrku djus dh leku ;kstuk iznku dhA blls iwoZ dkÆedksa dks xzSP;qVh Hkqxrku dks fu;fer djus ds fy, dsUæh; vf/kfu;e ughaaaa Fkk] if'pe caxky deZpkjh xzSP;qVh Hkqxrku vf/kfu;e] 1971 esa dqN la'kks/kuksa ds ckn mlh vk/kkj ij fcy dk izk:i rS;kj fd;k x;k ftlesa Hkkjrh; Je lEesyu esa nqjkpj.k ds ekeys esa xzSP;qVh dks tCr djus ds fopkj dks Hkh /;ku esa j[kk x;kA izkjaHk esa dsoy dkj[kkuksa] ckxkuksa] nqdkuksa] izfr"Bkuksa vkSj [kkuksa esa dke djus okys mu deZpkfj;ksa ds fy, ftudk osru ` 270 rd izfrekg Fkk ds fy, fcy esa xzSP;qVh dh O;oLFkk dh xbZ FkhA vf/koÆ"krk] lsokfuo`fÙk] R;kxi= vkSj e`R;q vFkok chekjh ;k nq?kZVuk ds dkj.k iw.kZ :i ls fodykax gks tkus dh n'kk esa xzSP;qVh ns; FkhA ns; xzSP;qVh dh /kujkf'k lEcfU/kr dkÆed ds vfUre osru nj ls izR;sd iw.kZ o"kZ dh lsok ds fy, 15 fnu ds osru ds vk/kkj ij ;k 6 ekg ls T;knk dh lsok ds fy, mlh vuqikr esa] vf/kdre 15 ekg ds osru ds cjkcj gksxhA ;g izLrkfor fd;k x;k fd dsUnzh; ljdkj ds izfr"Bku vFkok mlds v/khu izfr"Bku vFkok ,d jsyos dEiuh vFkok [kku] ,d cM+h cUnjxkg vkSj rsy&{ks= vFkok ,sls izfr"Bku ftuds foHkkx ,oa 'kk[kk,a ,d ls vf/kd jkT;ksa esa gksa] mlds lEcU/k esa dsUæh; ljdkj mi;qä ljdkj gksxh vkSj vU; izfr"Bkuksa ds lEcU/k esa jkT; ljdkj mi;qä ljdkj gksxhA 1972 dk vf/kfu;e 39 (Act 39 of 1972) dsUæh; laln }kjk xzSP;qVh Hkqxrku fo/ks;d o"kZ 1972 esa ikfjr fd;k x;k vkSj bls xzSP;qVh Hkqxrku vf/kfu;e] 1972 (1972 dk 39) ds :i esa 16 flRkEcj] 1972 dks ykxw fd;k x;kA 1984] 1987] 1994] 1998] 2009 o 2010 esa bl vf/kfu;e esa vko';drk ds vuq:i la'kksèku fd;s x,A 5.3 foLrkj rFkk izHkko'khyrk (Extent and Applicability) bldk foLrkj lEiw.kZ Hkkjr esa gS] ijUrq tgk¡ bldk lEcU/k ckxkuksa vFkok cUnjxkgksa ls gks rks bldk foLrkj tEew ,oa d'ehj esa ughaaaa gksxkA [/kkjk 1(2)] vf/kfu;e fuEu izfr"Bkuksa esa ykxw gksrk gS— • izR;sd dkj[kkus] [kku] rsy-dkj[kkus] ckxkuksa] cUnjxkg ,oa jsyos dEiuh( • ,d jkT; esa nqdkuksa ,oa izfr"Bkuksa esa tks ml le; ykxw dkuwu ds nk;js esa vkrs gksa ftuesa nl ;k nl ls vf/kd yksx dk;Zjr gksa vFkok foxr 12 eghuksa ds fdlh fnol esa dk;Z fd;k gks( • ,sls vU; izfr"Bkuksa vFkok izfRk"Bkuksa ds oxZ ftuesa nl ;k nl ls vf/kd dkÆed fu;qDr gksa vFkok foxr 12 eghuksa ds fdlh fnol esa dk;Z fd;k gks] tSlk fd dsUæ us bl lEcU/k esa mYys[k fd;k gS [/kkjk 1(3)]( • ,d nqdku ;k izfr"Bku ftlesa ;g vf/kfu;e ykxw dj fn;k x;k gS] blh vf/kfu;e ls 'kkflr gksrk jgsxk pkgs dkÆedksa dh la[;k dqN le; ds ckn de Hkh gks tk,A [/kkjk 1(3A)] © The Institute of Chartered Accountants of India
3.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.3 'kCn 'Law' vFkkZr~ dkuwu /kkjk 1(3)(b) dk vFkZ fdlh ,sls dkuwu ls gS tks nqdkuksa] izfr"Bkuksa] okf.kfT;d vFkok vokf.kfT;d laLFkkuksa ls lEcfU/kr gksaaA [ds- xaxk/kj cuke vihyh; izkf/kdkjh (1993) 66 ,Q- ,y- vkj 648 (AP)] vf/kfu;e dh /kkjk 1(3)(b) ds izLrko cgqr O;kid gSa] blesa uxjikfydk cksMZ Hkh 'kkfey gS (uxjikfydk cksMZ cuke Hkkjr la?k (1993) 67 ,Q ,y vkj 973 bykgkckn) vf/kfu;e dh /kkjk 1(3) [k.M (c) ls izkIr 'kfDr;ksa dk iz;ksx djrs gq,] dsUæ ljdkj us eksVj-ifjogu miØe] Dyc] pSEcj vkWQ dkelZ ,.M b.MLVªh] vUrnsZ'kh; ty ifjogu izfr"Bku] lkWyhflVj vf/kdkjh] LFkkuh; fudk; rFkk ldZl mi;ksx] ftueasa nl ;k mlls vf/kd yksx dk;Zjr~ gksa vFkok foxr 12 eghuksa esa fdlh fnol esa dk;Z fd;k gks] izfr"Bkuksa ds oxhZdj.k ds :i esaa vf/kfu;e ykxw gksxk] dk mYys[k fd;k gSA ,d ckj ;g vf/kfu;e fdlh izfr"Bku ;k nqdku esa ykxw gks tkrk gS rks ykxw gksus ds ckn ;fn dkÆedksa dh la[;k nl ls de Hkh gks tkrh gS rks vf/kfu;e mu ij ykxw jgsxkA ,d ukSdjh 'kqnk O;fDr ds fy, bl vf/kfu;e dk ykxw gksuk nks ckrksa ij fuHkZj djrk gS % (i) og ml izfr"Bku esa fu;qDr gks ftl ij vf/kfu;e ykxw gks] vkSj (ii) og vf/kfu;e dh /kkjk 2(e) dh ifjHkk"kk ds vUrxZr dkÆed gksA 5.4 egRoiw.kZ ifjHkk"kk,a (Important Definitions) (1) mi;qä ljdkj ls vk'k; gS (Appropriate Government means)—,sls izfr"Bku ds lEcU/k esa • tks dsUæh; ljdkj ds fu;a=.k esa ;k mlls lEcfU/kr gks] • ftldh ,d ls vf/kd jkT;ksa esa 'kk[kk,a gksa] • dsUæh; ljdkj ls lEcfU/kr ;k blds fu;a=.k esa dksbZ dkj[kkuk] • ,d c`gr~ cUnjxkg] [kku] rsy&{ks=] vFkok jsyos dEiuh] dsUæ ljdkj] vU; fdlh ekeys esa] jkT; ljdkj [/kkjk 2(a)] (2) lsok ds iw.kZ o"kZ dk vk'k; (Completed Year of Service)—fujUrj ,d o"kZ dh lsok ls gS [/kkjk 2(b)] (3) dkÆed ls vk'k; gS (Employee)—dksbZ O;fDr (izf'k{kq ds vfrfjDr) • tks etnwjh ij jkstxkj izkIr djs] ,sls jkstxkj dh 'krs± Li"V ;k xfHkZr gks ldrh gSaA • fdlh Hkh izdkj ds dke esa yxk gks] 'kkjhfjd ;k vU;A • tks fdlh izfr"Bku] dkj[kkuk] [kku] rsy&{ks=] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku esa dq'ky] v/kZdq'ky vFkok vdq'ky] 'kkjhfjd] i;Zos{kdh;] rduhdh vFkok fyfidh; dk;Z djus ds fy, osru ij fu;qDr fd;k x;k gks pkgs ,sls dk;Z ds fy, in O;Dr fd;k x;k gks ijUrq ,slk dksbZ O;fDr u 'kkfey gks— © The Institute of Chartered Accountants of India
4.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.4 • tks dsUæh; ljdkj ;k jkT; ljdkj ds v/khu dksbZ in /kkj.k djrk gks vkSj • tks fdlh vU; vf/kfu;e ls ;k xzSP;qVh Hkqxrku ds fdlh vU; ls 'kkflr gksrs gksaA [fVIi.kh—xzSP;qVh Hkqxrku ¼la'kks/ku½ vf/kfu;e] 2009 ds v/khu fn- 3-4-1997 ls izHkkoh esa la'kks/ku }kjk ;g u;h ifjHkk"kk gS [/kkjk 2(e)]A bl la'kks/ku ds }kjk Je ,oa jkstxkj ea=ky; dh vf/klwpuk SO 1080 fn- 3-4-1997 }kjk v/;kidksa dks xzSP;qVh dk vf/kdkjh cuk;k x;k gSA] [kk.Mjsu ih- jktksikn;h cuke ;wukbVsM osLVuZ cSad fy- 1984 ySc vkbZ- lh- 1910 esa U;k;ky; us fu.kZ; fn;k fd dsoy in dk uke gh i;kZIr ugha gS cfYd dk;Z dh izÑfr ij /;ku nsuk gS tks deZpkjh djrk gS ftlls mls vf/kfu;e dh /kkjk 2(e) ds vuq:i deZpkjh ekuk tk ldsA vf/kfu;e ds vUrxZr ,d ,sls lapkyd dks deZpkjh ekuk x;k gS] ftldk dEiuh ds izcU/k ij lEiw.kZ fu;U=.k u gks [eksfuVju flD;wfjVh (P) fy- cuke eqdqUnyky [kq'kkypUn (2002) 1 Cur ,y- vkj- 507 ¼xqtjkr½] (4) fu;ksDrk lss vk'k; gS (Employer means)— • dksbZ izfr"Bku] dkj[kkuk] [kku] rsy&{ks=] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku ls— (i) lEcfU/kr vFkok dsUæ ljdkj ;k jkT; ljdkj ds vUrxZr vFkok leqfpr ljdkj }kjk i;Zos{kdh; vkSj dkÆedksa ij fu;a=.k gsrq izkf/kdkjh ughaaaa fu;qDr fd;k x;k gS] lEcfU/kr ea=ky; ;k foHkkx dk foHkkxk/;{k] (ii) lEcfU/kr vFkok fdlh LFkkuh; izkf/kdkjh ds fu;a=.k esa O;fDr ftls ,sls izkf/kdkjh }kjk i;Zos{kdh; vkSj dkÆedksa ij fu;a=.k djus gsrq fu;qDr fd;k tkrk gS vFkok tgk¡ ,sls O;fDr dh fu;qfDr ughaaaa dh tkrh gS] ogk¡ ml LFkkuh; fudk; dk eq[; vf/k'kklh vf/kdkjh] (iii) lEcfU/kr fdlh vU; ekeys esa ,slk O;fDr ;k izkf/kdkjh tks vfUre :i ls fdlh izfr"Bku] dkj[kkus] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku ds dk;ks± dks fu;af=r djrk gS vkSj tgk¡ ,sls dfFkr ekeys fdlh vU; O;fDr dks lkSai fn;s tkrs gSa ,sls O;fDr dks pkgs izcU/kd] izcU/k funs'kd ;k fdlh vU; uke ls iqdkjk tkrk gks] [/kkjk 2(f)] (5) dkj[kkuk (Factory) ls vk'k;] QSDVjh vf/kfu;e] 1948 (1948 dk 63) dh /kkjk 2 ds [k.M (m) esa fn;s x;s vFkZ ls gSA [/kkjk 2(g)]- © The Institute of Chartered Accountants of India
5.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.5 (6) ifjokj (Family) ls vk'k;] fdlh dkÆed ds lEcU/k esa] fuEu :i esaa ekuk tk;sxk— • ,d iq#"k dkfeZd ds ekeys esa] og Lo;a] mldh iRuh] mlds cPps pkgs fookfgr gksa ;k vfookfgr] mlds vkfJr ekrk-firk (vkSj mldh iRuh vkSj fo/kok ds vkfJr ekrk-firk), mlds iwoZ-e`r iq= ds cPps vkSj fo/kok] ;fn dksbZ gksa] • efgyk dkÆed ds ekeys esa] og Lo;a] mldk ifr] mlds vkfJr ekrk- firk] lkl-llqj] mlds cPps] pkgs fookfgr gksa ;k vfookfgr] vkSj mlds iwoZ-e`r iq= dh fo/kok ,oa cPps] ;fn dksbZ gksaA Li"Vhdj.k (Explanation)—tgk¡ dkÆed dk O;fDrxr dkuwu mls cPpk xksn ysus dh vuqefr nsrk gS] mlds }kjk dkuwuh rkSj ij dksbZ xksn fy;k x;k cPpk mlds ifjokj esa 'kkfey ekuk tk,xk vkSj tgk¡ fdlh dkÆed dk cPpk fdlh nwljs O;fDr }kjk xksn fy;k tkrk gS vkSj ,slk xksn ysuk O;fDr ds O;fDrxr dkuwu ds vUrxZr gks] ,slk dkuwuh :i ls xksn fn;k x;k cPpk dkÆed ds ifjokj ls ckgj ekuk tk,xkA [/kkjk 2(h)] (7) lsokfuo`fÙk (Retirement) ls vk'k; gS vf/koÆ"krk ds vfrfjDr dkÆed dh lsok lekfIrA [/kkjk 2(q)] (8) vf/koÆ"krk (Superannuation)—,d dkÆed ds lEcU/k esa] ml vk;q dks iwjk dj ysuk ftl vk;q dks vuqcU/k ;k 'krks± esa fuf'pr fd;k x;k gS ftl vk;q dks izkIr dj ysus ij fu;ksDrk ukSdjh dks lekIr dj nsxkA [/kkjk 2(r)] (9) etnwjh (Wages) ls vk'k; lHkh izdkj dh izkfIr;ksa ls gS tks fdlh dkÆed }kjk viuh M~;wVh ;k NqV~Vh ds nkSjku ukSdjh ds fu;eksa ,oa 'krksaZ ds vuqlkj vÆtr dh tkrh gS vkSj ftlesa eg¡xkbZ HkÙkk 'kkfey gksrk gS] ijUrq mlesa fdlh izdkj dk cksul] deh'ku] edku fdjk;k HkÙkk vkSj dksbZ vU; HkÙkk 'kkfey ughaaaa gksrk gSA [/kkjk 2(s)] deZpkjh dks fn;k x;k eq¶r Hkkstu dsoy ,d lqfo/kk gSA vr% blds ewY; dks vf/kfu;e ds vUrxZr ns; xzSP;qVh dh jkf'k esa x.kuk djus gsrq etnwjh esa ugha tksM+k tk ldrk gSA [,u- flolnu cuke xzSP;qVh Hkqxrku vf/kfu;e (1997) ds vUrxZr vihysV vf/kdkjh (1997)1 ,y- ,y- ts- 1155 eækl Mh- ch-] (10) fujUrj lsok 2 [/kkjk 2(A)] [Continuous Service 2 {Section 2(A)}]—fujUrj lsok ls vk'k; fcuk fdlh vojks/k ds lsok ls gSA bl vf/kfu;e ds mís'; ds fy,— • fdlh dkÆed dks ml vof/k ds fy, yxkrkj lsok esa ekuk tk,xk] ftl vof/k esa dkÆed fcuk fdlh vck/; lsok ds jgk gks] ml lsok dks tksM+rs gq, tks jksdh xbZ gS bu dkj.kksa ls&chekjh] NqV~Vh] M~;wVh esa vuqifLFkr jguk (ml vuqifLFkfr ds fy, ughaaaa ftls izfr"Bku ds rkRdkfyd vkns'kkasa] fu;eksa ,oa fofu;eksa ds rgr lsok&O;o/kku ekurs gq, ikfjr fd;k x;k © The Institute of Chartered Accountants of India
6.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.6 gks) dkecUnh] gM+rky vFkok rkykcUnh vFkok ml dk;Z dh lekfIr ftlesa dkÆed dh dksbZ xyrh u gks] ,slh vck/; lsok bl vf/kfu;e ds izkjEHk gksus ls igys ;k ckn esa nh xbZ vFkok fofPNUu lsok bl vf/kfu;e ds izkjaHk gksus ls igys ;k ckn esa nh xbZ gks ( [/kkjk 2A (1)] • tgk¡ dksbZ dkÆed (tks fdlh ekSleh izfr"Bku dk dkÆed u gks) [k.M (1) ds vFkZ dh ifjf/k esa fdlh 1 o"kZ vFkok 6 ekg dh vof/k ds fy, lsok esa ughaaaa gSa mls fu;ksDrk ds vUrxZr yxkrkj lsok esa ekuk tk,xkA mDr 1 o"kZ dh vof/k ds fy,] vxj dkÆed us ckjg dys.Mj eghuksa dh vof/k ds nkSjku ml rkjh[k ds iwoZ] ftlls lUnÆHkr x.kuk dh tkuh gS] okLro esa fu;ksDrk ds vUrxZr dk;Z fd;k gks de ls de& (i) 190 fnu] fdlh ,sls dkÆed ds ekeys esa tks tehu ds uhps [kku esa vFkok ml izfr"Bku esa tks lIrkg esa 6 fnuksa ls de dk;Z djrs gkas ( vkSj (ii) fdlh vU; ekeys esa 240 fnu( [/kkjk 2A okD; 2(a)] dgs x;s N% eghuksa dh vof/k ds fy,] ;fn deZpkjh N% dysUMj eghuksa dh vof/k ds nkSjku] mlls igys ftlds lEcU/k esa x.kuk dh tkrh gS] us fu;ksDrk ds varxZr dk;Z fd;k gS] fuEu vof/k ls de ughaaaa& (i) 95 fnu] ml deZpkjh ds ekeys esa tks Hkwfe ds uhps] [kku esa fu;qDr gS ;k fdlh izfr"Bku esa tks ,d lIrkg esa N% fnu ls de dke djrk gS( vkSj (ii) 120 fnu] fdlh vU; ekeys esaA [/kkjk 2A okD; 2 (b)] Li"Vhdj.k (Explanation)—[k.M (2) ds mís'; ds fy, fdlh dkÆed }kjk fdlh fu;ksDrk ds vUrxZr okLro esa dk;Z djus ds fnuksa dh la[;k esa os fnu Hkh tksMs+ tk;saxs— • ,d djkj ds rgr~ og dkecUnh ds vUrxZr jgk gks vFkok vkS|ksfxd jkstxkj (LFkk;h vkns'k) vf/kfu;e] 1946 (1946 dk 20) vFkok vkS|ksfxd fookn vf/kfu;e] 1947 (1947 dk 14) vFkok fdlh vU; dkuwu ds vUrxZr tks izfr"Bku ij ykxw gksrs gksa( • iwoZ o"kZ esa vÆtr losru ij jgk gks( • cká nq?kZVuk ;k ukSdjh ds nkSjku gqbZ nq?kZVuk ds ifj.kkeLo:i vLFkkbZ fu%'kDrrk ds dkj.k vuqifLFkr jgk gks( • efgyk dkÆed ds ekeys esa] og ekr`Ro vodk'k ij jgh gks] fdlh Hkh n'kk esa ,slk ekr`Ro vodk'k ckjg lIrkg ls vf/kd ughaaaa ekuk tk,xkA tgk¡ dksbZ dkÆed] tks ekSleh izfr"Bku esa fu;qDr gks [k.M (1) ds vFkZ dh ifjf/k esa tks yxkrkj lsok esa u gks] fdlh 1 o"kZ ;k 6 ekg dh vof/k ds fy, mls fu;ksDrk ds vUrxZr lsok esa ekuk tk,xk c'krsZ fd mlus okLro esa 75 izfr'kr fnuksa ls de dk;Z u fd;k gks ftl vof/k esa laLFkk dk;Z dj jgh FkhA © The Institute of Chartered Accountants of India
7.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.7 fdlh dkÆed dks ftls fcuk fdlh lsok O;o/kku ds iqu% ukSdjh ij j[kk tkrk gS] xzSP;qVh ikus dk vf/kdkjh ekuk tk;xk vkSj mls dsoy jkstxkj esa ifjorZu ds vk/kkj ij xzSP;qVh nsus ls bUdkj ughaaa fd;k tk ldrk gS [thou yky (1929) fy- cuke fu;a=.k izkf/kdkjh] (1982) 1 ,y- ,y- ,u- (217)] ,d N¡Vuh 'kqnk deZpkjh Hkh xzSP;qVh ikus dk vf/kdkjh gS ,slk iatkc jkT; cuke Je U;k;ky; (1986) [(1980) 1 ,l-lh- vkj- 953] ds fookn esa fu/kkZfjr fd;k x;k gSA tc dHkh Hkh ,d lk>snkjh dks iathÑr dEiuh esa ifjofrZr fd;k x;k gks] rks ogk¡ ds deZpkfj;ksa dks xzSP;qVh ikus dh ik=rk nksuksa izfr"Bkuksa esa feykdj dh x;h lsok dh vof/k ds vk/kkj ij gksxhA [cksehMkyk czknlZ cuke vf/kdkjh] xzSP;qVh Hkqxrku vf/kfu;e (1989) 1 cur ,y- vkj- 595 vkU/kz izns'k] (11) fu;a=.k izkf/kdkjh (Controlling Authority)—mi;qä ljdkj] vf/klwpuk }kjk fdlh vf/kdkjh dks fu;a=.k izkf/kdkjh fu;qDr dj ldrh gS] tks bl vf/kfu;e dks iz'kklfud :i ls ykxw djkus ds fy, mÙkjnk;h gksxk vkSj fHkUu-fHkUu {ks=ksa ds fy, fHkUu-fHkUu izkf/kdkjh fu;qDr fd;s tk ldrs gSaA (/kkjk 3) eq[; fcUnq (Key Points) : • fu;ksDrk }kjk vius deZpkjh dks lsok dh lekfIr lsok ls fuo`Ùk gksus] vf/kof"kZrk] R;kxi=] vleFkZrk ;k e`R;q gksus ij ns; ,deq'r jkf'k dks xzSP;qVh dgk x;k gSA • vf/kfu;e ykxw gksrk gS (i) izR;sd dkj[kkus] [knku] rsy 'kks/ku] ikS/kkdj.k] cUnjxkg ,oa jsyos dEiuh (ii) izR;sd ,slh nqdku ,oa izfr"Bku tgka ij xr 12 ekg esa fdlh Hkh fnu 10 ;k mlls vf/kd O;fDr jkstxkj izkIr gksaA (iii) vU; izfr"Bku@izfr"Bku dk oxZ tgka ij xr 12 ekg esa fdlh Hkh fnu 10 ;k vf/kd deZpkjh jkstxkj esa gksa] tSlkfd dsUæh; ljdkj vf/klwpuk }kjk bl lEcU/k esa of.kZr djsA • etnwjh (Wages)—deZpkjh }kjk vftZr dqy /kujkf'k tks mlus (i) jkstxkj dh 'krks± ij dk;Z ij ;k Nqêh ij jgus ij vftZr dh gks vkSj (ii) tks jksdM+ esa ns; ;k Hkqxrku dh x;h gksA blesa egaxkbZ HkÙkk lfEefyr gS] ijUrq cksul] deh'ku] edku fdjk;k HkÙkk] vfrfjDr le; etnwjh ,oa vU; dksbZ HkÙkk lfEefyr ugha gSA • fujUrj lsok (Continuous service)—dksbZ Hkh Jfed ,d vof/k ds fy, fujUrj lsok esa ekuk tkrk gS] ;fn mlus ml vof/k esa fcuk vo#) gq, lsok dh gksA blesa og lsok Hkh lfEefyr gS] tks chekjh] nq?kZVuk] NqV~Vh] fcuk NqV~Vh fy, dk;Z ls vuqifLFkr fudkys tkus] gM+rky] rkykcUnh] dk;Z esa #dkoV vkfn ls vo#) gks x;h gksA • ,d o"kZ ls fujUrj lsok ls vFkZ gS (Continuous service for 1 year can be said)— tgka deZpkjh us fu;ksDrk ds vUrxZr okLro esa dk;Z fd;k gks tks de u gks (i) 190 fnuksa ls] tgka deZpkjh tehu ds uhps [knku esa@,sls gh izfr"Bku esa tgk¡ mlus lIrkg esa 6 fnu ls de dke fd;k gks vkSj (ii) vU; fdlh n'kk esa 240 fnuA • 6 ekg rd fujUrj lsok og gS (Continuous service for 6 month can be said)— tgka ij deZpkjh us okLrfod dk;Z fd;k gks (i) 95 fnuksa ls de ugha] ml n'kk esa © The Institute of Chartered Accountants of India
8.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.8 tgka ij deZpkjh us tehu ls uhps [knku esa@,sls gh fdlh izfr"Bku esa lIrkg esa 6 fnuksa ls de dke fd;k gks ,oa (iii) vU; fdlh n'kk esa 120 fnuA • lkekftd izfr"Bku esa fujUrj lsok (Continuous service in seasonal establishment)—tgka ij deZpkjh ,slh vof/k ds fy, dk;Z ij jkstxkj izkIr gks tgka ij mlus okLro esa ml vof/k esa dk;Zjr izfr"Bku esa dk;Z ds fnuksa ds 75% ls de ij dke u fd;k gksA 5.5 xzSP;qVh dk Hkqxrku [/kkjk 4(1)] [Payment of Gratuity {Section 4(1)}] fdlh dkÆed dks jkstxkj lekIr gksus ij] ftlus de ls de ik¡p o"kZ dh lrr lsok nh gks] xzSP;qVh ns; gksxh— • mldh vf/koÆ"krk ij( vFkok • mldh lsok fuo`fÙk ij vFkok R;kxi= nsus ij( vFkok • mldh e`R;q gksus ij vFkok nq?kZVuk ;k chekjh ds dkj.k fu%'kDrrk ij( fdlh dkÆed dh e`R;q ;k fu%'kDrrk ds dkj.k jkstxkj lekIr gksus ds ekeys esa ik¡p o"kZ dh lrr lsok dh 'krZ vko';d ughaaa gS izk;% ;g Lor% dkÆed dks ns; gksrh gSA dkÆed dh e`R;q gks tkus dh n'kk esa bldk Hkqxrku mlds mÙkjkf/kdkjh@mÙkjkf/kdkfj;ksas dks fd;k tk,xk vkSj ;fn ukekadu ughaaaa fd;k x;k gS rks mlds dkuwuh mÙkjkf/kdkjh dksA dkÆed dks xzSP;qVh dk Hkqxrku mldk vf/kdkj gS lkFk gh fu;ksDrk dh ck/;rk HkhA ;g deZpkfj;ksa dks fn;k ,d laoS/kkfud vf/kdkj gS [cyohj dkSj cuke lsy (2000) 6 ,l- lh- ih- lh- 493]A ;g jkf'k jkstxkj dh lEifÙk dh frfFk ij deZpkjh dks ns; gks tkrh gSA [jk"Vªh; fey etnwj la?k cuke ,u- Vh- lh- (1996) 1 ,l- lh- lh- 313] LofeRo ds ifjorZu ls] fu;ksDrk rFkk dkÆed dk lEcU/k vfLrRo esa cuk jgrk gSA dkÆedkssa dks xzSP;qVh Hkqxrku ds mÙkjknkf;Ro ls u;k fu;ksDrk Hkkx ughaaaa ldrk ;g iV~VkFkqfjyk ds- nkeksnju cuke ,e- dkfle dk¡tw (1993) I ,y- ,y- ts- (1211) (dsjy) ds ekeys esa fu/kkZfjr fd;k x;kA lsok ls R;kx i= nssus okyk dkÆed Hkh xzSP;qVh dk gdnkj gS] ¼VsDlesdks fy- cuke Jh jke/kku 1992 ,y- ,y- vkj- 369 (fnYyh) rFkk R;kxi= dh vLohÑfr dkÆed dks xzSP;qVh gsrq nkok djus ds jkLrs esa dksbZ ck/kk ughaaaa [esVqqj fLifuax feYl cuke mi Jek;qDr(1983) vkbZ- vkbZ ,y-,y- ts 188] bl /kkjk ds mís'; ds fy,] fu%'kDrrk ls vk'k; ,slh fu%'kDrrk ls gS tks dkÆed dks ml dk;Z dks djus esa vleFkZ dj nsrk gS ftls og nq?kZVuk ;k chekjh ds iwoZ dj ikus esa leFkZ FkkA 5.6 ns; xzSP;qVh /kujkf'k dh x.kuk [/kkjk 4(2)] [Calculation of Gratuity Amount Payable {Section 4(2)}] (1) fdlh izfr"Bku esa] ekSleh izfr"Bkuksa ds vykok] fu;ksDrk lEcfU/kr dkÆed dks mlds }kjk vkgfjr vfUre osru dh nj ls lsok ds izR;sd iw.kZ o"kZ ds fy, 15 fnu ds osru ds cjkcj vkSj 6 ekg ls vf/kd dh lsok ds fy, mlh vuqikr esa © The Institute of Chartered Accountants of India
9.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.9 xzSP;qVh dk Hkqxrku djsxkA ek=kuqikrh vkSj nSfud etnwjh ij dk;Z djus okys dkÆed ds ekeys esa mlds jkstxkj lekIr gksus ds Bhd 3 ekg igys ds dqy osru ds vkSlr ij xzSP;qVh dh x.kuk dh tk,xh vkSj bl mís'; ds fy, vfrfjDr le; dh nh xbZ etnwjh dks x.kuk esa ughaaa fy;k tk,xkA (2) ml dkÆed ds fy, tks fdlh ekSleh izfr"Bku esa dk;Zjr gks] mls nks lewgksa esa oxhZd`r fd;k tk ldrk gS— • og tks o"kZ Hkj dk;Z djrk gS vkSj • og tks dsoy ekSle ds nkSjku dk;Z djrk gSA igyh n'kk esa izR;sd iw.kZ o"kZ dh lsok ds fy, 15 fnu ds osru ds cjkcj vkSj 6 ekg ls vf/kd dh lsok ds fy, mlh vuqikr esa xzSP;qVh ikus dk gdnkj gSA i'pkr~orhZ izR;sd ekSle ds fy, 7 fnu ds osru ds cjkcj xzSP;qVh ikus dk gdnkj gSA ekgokjh nj ij dk;Z djus okys dkÆed ds ekeys esa 15 fnu dh etnwjh dh x.kuk fuEufyf[kr lw= ls dh tk,xhA dkÆed }kjk vkgfjr vfUre ekgokjh osru nj × 15@26 vf/kfu;e dh /kkjk 4(2) ds mís'; ds fy, nSfud etnwjh dh x.kuk djus gsrq ekgokjh etnwjh dks 26 ls foHkkftr fd;k tkuk gS [fgUnqLrku yhoj fy- cuke dSljxksM nsohnkl jko (1990) 61 ,Q ,y vkj 6 231 (cEcbZ)] xzSP;qVh Hkqxrku dh jkf'k ¼èkkjk 4(3)½ [Amount of gratuity Payable {Section 4(3)}]— xzSP;qVh Hkqxrku (la'kks/ku) vf/kfu;e] 2010 us xzSP;qVh Hkqxrku vf/kfu;e] 1972 dh /kkjk 4(3) esa la'kks/ku fd;k gS ftlds }kjk ,d deZpkjh dks ns; vf/kdre jkf'k ` 10 yk[k ls vf/kd ughaaaa gksxhA ;g la'kks/ku Je vkSj fu;kstu eU=ky; dh vf/klwpuk la[;k ,l-vks- 1217 (bZ-) 24 ebZ] 2010 ls izHkkoh gks x;k gSA blls igys xzSP;qVh dh lhek ` 3]50]000 FkhA vleFkZ dkÆed dh xzSP;qVh dh lax.kuk [/kkjk 4(4)] [Computation of gratuity of disabled employee {Section 4(4)}]—tc dksbZ dkÆed] nq?kZVuk ;k chekjh ds dkj.k fu%'kDr gks tkrk gS vkSj og iwoZor~ dk;Z djus dh fLFkfr esa ughaaaa gksrk vkSj fdlh vU; dk;Z gsrq de osru ij iqu% fu;qDr fd;k tkrk gS] rks ,slh fLFkfr esa xzSP;qVh dh lax.kuk nks Hkkxksa esa dh tk,xh— (i) fu%'kDrrk ds iwoZ dh vof/k ds fy, % fu%'kDrrk ds le; dkÆed }kjk vkgfjr vfUre osru ds vk/kkj ijA (ii) fu%'kDrrk ds ckn dh vof/k ds fy, % lsok lekfIr ds le; dkÆed }kjk vkgfjr de osru nj ijA Hkkjr dkWelZ ,.M bUMLVªht cuke jke izlkn] 2001 [,y-,y-vkj- 918 (,e- ih-)] ds ekeys esa ;g fu.khZr gqvk fd ;fn xSzP;qVh /kujkf'k dh lax.kuk ds iz;kstu ds fy, djkj ;k cUnkscLr ds fucU/ku vf/kfu;e ls csgrj gS] rks dkÆed ml ykHk dk vf/kdkjh gS ijUrq vf/kdre oS/kkfud lhek tSlk fd vf/kfu;e dh /kkjk 4 dh mi/kkjk (3) esa micfU/kr gS] vkilh djkj ;k cUnkscLr ds }kjk de ughaaa dh tk ldrhA © The Institute of Chartered Accountants of India
10.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.10 5.7 xzSP;qVh dk tCr djuk ¼leigj.k½ [/kkjk 4(6)] [Forfeiture of Gratuity {Section 4(6)}] (1) {kfr@gkfu dh gn dh tCrh (Forfeiture to the Extent of the Damage/Loss)— ;fn fdlh dkÆed dh lsok,a] fdlh— (i) ,sls d`R; ds fy,] (ii) tkucw>dj dh xbZ pwd] vFkok (iii) ykijokgh ,slh mis{kk ftlds dkj.k fu;ksDrk dh lEifÙk dk uqdlku ;k gkfu vFkok u"V gksus ds dkj.k lekIr dj nh xbZ gS] rks xzSP;qVh dks ,sls uqdlku ;k gkfu dh lhek rd tCr fd;k tk ldrk gS( (2) iw.kZ ;k va'kr% xzSP;qVh dh tCrh (Wholly or partially forfeiture of gratuity)—(i) vkSj ;fn ,sls dkÆed dh lsok;sa mlds foPNa`[ky vkpj.k vFkok (ii) mldh vksj ls fd;s x, dksbZ vU; fgalk ds d`R; vFkok fdlh ,sls d`R; ds fy,] lekIr dj nh xbZ gSa tks ,d ,sls vijk/k dk xBu djrh gSa ftlesa uSfrd v/kerk fufgr gksA c'krsZ fd ,slk vijk/k mlds }kjk ukSdjh ds nkSjku fd;k x;k gks] dkÆed dks ns; xSP;qVh iw.kZ:i ls vFkok vkaf'kd :i ls tCr dh tk ldrh gSA fu.kZ; tfur fof/k (Case law)—;fn dkÆed }kjk fdlh vkjksi ds lEcU/k esa dksbZ /kujkf'k fu;ksDrk dks Hkqxrku dh tkuh gS vkSj mlus viuh ukSdjh ds nkSjku mldk Hkqxrku ughaaaasa fd;k gS rks fu;ksDrk mldh ukSdjh dh lekfIr ij xzSP;qVh Hkqxrku djrs le; ml /kujkf'k dk ns; xzSP;qVh ls lek;kstu dj ldrk gSA cthj pUæ cuke Hkkjr la?k 2001] ,y- ,y- vkj- 172 (lqizhe dksVZ) esa ;g fuf.kZr gqvk fd fu;ksDrk }kjk Hkqxrku dh xbZ xzSP;qVh dh /kujkf'k esa dksbZ voS/krk ughaaa FkhA vf/koÆ"krk ds ckotwn vihykFkhZ us ljdkjh vkokl [kkyh ugha fd;k vkSj ljdkj us fu;ekuqlkj mlls fdjk;k olwy fd;k rFkk vU; ns; jkf'k;ksa dks lek;ksftr djus ds ckn izLrkfor xzSP;qVh /kujkf'k dk Hkqxrku fd;kA Vªkoudksj IykbZoqM b.MLVªht fy- cuke {ks=h; la;qDr Jek;qDr (1966) II ,y- ,y- ts 85 (dsjy) esa ;g fu.kZ; gqvk fd dkÆedksa }kjk fu;ksDrk dh Hkwfe dks lefiZr djus ls bUdkj djuk] xzSP;qVh jksd nsus ds fy, i;kZIr vk/kkj ughaaaa gSA ijeyh okysUl fy- cuke e/; izns'k jkT; (1996) II ,y- ,y- ts- 515 (e/; izns'k) ds ekeys esa ;g fu.kZ; gqvk fd fdlh dkÆed }kjk vÆtr dh xbZ xzSP;qVh /kujkf'k dks tCr djus dk fu;ksDrk dk vf/kdkj] ftldh lsok esa fdlh ,sls d`R; ds fy,] tkucw>dj dh xbZ pwd vFkok mis{kk ftlds dkj.k fu;ksDrk dks uqdlku gqvk] ,sls uqdlku rd lhfer gSA dkuwu ds vUrxZr tc fdlh pksjh ds vijk/k esa uSfrd v/kerk fufgr gks] vf/kfu;e dh /kkjk 4(6) dks /;ku esa j[krs gq, xzSP;qVh iw.kZ:i ls tCr gksxh [Hkkjr xksYM ekbUl fy- cuke {ks=h; Jek;qDr (dsUæh;)] (1987) 70 ,Q- ts- vkj- 11 ¼dukZVd½] ijUrq fdlh dkÆed dks] ftls vijkf/k;ksa dh ifjoh{kk vf/kfu;e] 1958 ds vUrxZr] ifjoh{kk dk ykHk fn;k x;k gks] /kkjk 3 ds vanj viuh xzSP;qVh dh /kujkf'k dks izkIr djus ls v;ksX; ughaaaa Bgjk;k tk ldrkA [,l- ,u- lqUnlZu (feujYl) fy- cuke vihyh; izkf/kdkjh lfgr miJek;qDr (1990) 60 ,Q- ,y- vkj- 6 (lejh) (e/; izns'k)]A © The Institute of Chartered Accountants of India
11.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.11 ds- lh- eSF;w cuke dsjy cuke Iyk.Vs'ku dkWiksZjs'ku vkWQ dsjy fy- 2001 ,y- ,y- vkj- (2) (dsjy) ds ekeys esa ;g Li"V :i ls fu.kZ; gqvk fd vf/kfu;e dh /kkjk 4(6) esa mYysf[kr fLFkfr;ksa dks NksM+dj fdlh Hkh ifjfLFkfr esa xzSP;qVh ij jksd yxkuk mfpr ughaaaa gS vkSj xzSP;qVh dk vf/kdkj oS/kkfud vf/kdkj gS rFkk fdlh dks Hkh ,sls vf/kdkj ls oafpr ughaaa fd;k tk ldrkA 5.8 vfuok;Z chek [/kkjk 4(A)] [Compulsory Insurance {Section 4(A)}] chek ysus esa fu;ksDrk dk nkf;Ro (Employers liability to obtain insurance)—xzSP;qVh (la'kks/ku) Hkqxrku vf/kfu;e] 1987 esa dkÆedkssa ds fy, ,sls vfuok;Z chek dh O;oLFkk dh xbZ gSA vf/kfu;e ds vUrxZr ;g izko/kku fd;k x;k gS fd Hkkjrh; thou chek fuxe vf/kfu;e] 1956 }kjk LFkkfir thou chek fuxe vFkok fdlh vU; fu/kkZfjr chek dEiuh dks xzSP;qVh ds okLrs Hkqxrku dk mÙkjnkf;Ro fu;ksDrk tks dsUæh; jkT; ljdkj ls lEcfU/kr gks vFkok dsUæ ;k jkT; ljdkj ds vk/khu gks] bu micU/kkasa ds ifjpkyu ls NwV izkIr gSA chek ysus esa fu;ksDrk dks foeqfDr (Exemption to the employers from obtaining Insurance)—mi;qä ljdkj ,sls fu;ksDrkvksa dks Hkh foeqfDr ns ldrh gS (i) ftUgksaus vius dkÆedksa ds fy, vuqeksfnr xzSP;qVh fuf/k dh igys LFkkiuk dj yh gS vkSj tks ,slh O;oLFkk dks tkjh j[kuk pkgrs gSaA (ii) ,sls fu;ksDrk ftuds dkÆedksa dh la[;k 500 ;k mlls vf/kd gks tks fu/kkZfjr rjhds ls vuqeksfnr xzSP;qVh fuf/k dh LFkkiuk djrs gSaA fu;ksDrk }kjk fu;a=d vf/kdkjh ls vius izfr"Bku dk iath;u djkuk (Employer to register his establishment with the controlling authority)—bl /kkjk ds mís'; ds fy,] izR;sd fu;ksDrk ,d fu/kkZfjr le; esa vius izfr"Bku dk fu/kkZfjr rjhds ls fu;a=.k izkf/kdkjh ls iathdj.k djk;sxk vkSj dsoy fu;ksDrk ftUgksaus mijksDr chek djk;k gS vFkok vuqeksfnr xzSP;qVh fuf/k dh LFkkiuk dh gS] iathÑr fd;s tk;saxsA mi;qDr ljdkj }kjk fu;e cukuk (Appropriate government may make rules)—bl /kkjk ds izko/kkuksa dks ykxw djus ds fy,] mi;qä ljdkj vuqeksfnr xzSP;qVh fuf/k ds U;klh cksMZ lajpuk ds fy, vkSj thou chek fuxe vFkok dksbZ vU; chekdrkZ ftlls chek djk;k x;k gS vFkok vuqeksfnr xzSP;qVh fuf/k ds U;klh cksMZ ls fu;a=.k }kjk dkÆedksa dks ns; xzSP;qVh dh /kujkf'k dh olwyh ds fy, fu;e cuk ldrh gSA fu;ksDrk }kjk izhfe;e nsus@xzSP;qVh dks"k esa va'knku nsus esa pwd gksus ij (Employers failure to pay premium/contribute to the gratuity fund)—;fn fu;ksDrk chek dh fdLr vnk djus esa vFkok vuqeksfnr xzSP;qVh fuf/k esa ;ksxnku djus esa vlQy gks tkrk gS] rks og fu;a=.k izkf/kdkjh dks nsj ls Hkqxrku ds fy, C;kt lfgr xzSP;qVh dh /kujkf'k] ;fn dksbZ gks] vnk djus ds fy, ck/; gksxkA tqekZuk (Penalty)—blds mYya?ku ds fy, ` 10]000 rd rFkk bl vijk/k dks tkjh j[kus ds ekeys esa ` 1]000 izfrfnu dh nj ls vof/k ds fy, tc rd fd vijk/k jgrk gS] n.Muh; gSA © The Institute of Chartered Accountants of India
12.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.12 5.9 foeqfDr dh 'kfDr ¼/kkjk 5½ [Power to Exempt (Section 5)] dksbZ mi;qä ljdkj] vf/klwpuk }kjk vkSj fuÆn"V 'krksaZ ds vk/khu jgrs gq,] fdlh izfr"Bku] dkj[kkuk] [kku] rsy {ks=] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku ftl ij ;g vf/kfu;e ykxw gksrk gS foeqfDr iznku dj ldrh gS] (1) ;fn mi;qä ljdkj dh jk; esa ,sls izfr"Bku] dkj[kkuk] rsy {ks=] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku ds dkÆed ftUgsa xzSP;qVh ;k isa'ku lEcU/kh ykHk izkIr gksrs gSa tks bl vf/kfu;e esa iznÙk ykHkksa ls de u gksaA (2) dksbZ mi;qä ljdkj] vf/klwpuk }kjk] vkSj vf/klwpuk esa fuÆn"V 'krks±a ds vk/khu jgrs gq,] fdlh izfr"Bku] dkj[kkuk] [kku] rsy {ks=] ckxku] cUnjxkg] jsyos dEiuh vFkok nqdku esa dk;Zjr~ fdlh dkÆed dks vFkok dkÆedksa ds oxZ dks NwV iznku dj ldrh gSA ftl ij] bl vf/kfu;e ds micU/kksa ds izpkyu ls] ;g vf/kfu;e ykxw gksrk gS] ;fn mi;qä ljdkj dh jk; esa ,sls dkÆed vFkok dkÆedksa ds oxZ ftUgsa xzSP;qVh ;k isa'ku lEcU/kh ykHk izkIr gkssrs gSa tks bl vf/kfu;e esa iznÙk ykHkksa ls de u gksaA (3) dksbZ vf/klwpuk mi/kkjk (1) vFkok mi-/kkjk (2) ds vUrxZr] ,d Hkwry{kh frfFk ls tks bl vf/kfu;e ds ykxw gksus ls iwoZ dh u gks tkjh dh tk ldrh gS] ijUrq ,slh vf/klwpuk ughaaa tkjh dh tk;sxh tks fdlh O;fDr ds fgrksa ij izfrdwy izHkko Mkyrh gksA vf/kfu;e dh /kkjk 5 ds izko/kku] mi;qä ljdkj dks fdlh fu;ksDrk vFkok fu;ksDrkvksa ds oxZ dks rFkk fdlh dkÆed ;k dkÆedksa ds oxZ dks bl /kkjk ds ykxw gksus dh frfFk ls NwV iznku gsrq l'kDr djrh gS c'krsZ fd vf/kfu;e ds izko/kkuksa dh rqyuk esa] dkÆedksa dh xzSP;qVh ds lEcU/k esa fgrdkjh izko/kku vfLrRo essa gksA bls Hkwry{kh frfFk ls tks bl vf/kfu;e ds ykxw gksus ls iwoZ dh u gks] vf/klwfpr fd;k tk ldrk gS c'krsZ fd ,slh vf/klwpuk fdlh ds fgrksa ij izfrdwy izHkko u Mkyrh gksA 5.10 xzSP;qVh gsrq ukekadu ¼/kkjk 6½ [Nominations for Gratuity (Section 6)] vkerkSj ij xzSP;qVh dk Hkqxrku fu;ksDrk }kjk mlds thoudky esa fdlh dkj.k ls lsok;sa lekIr gksus ij dkÆed dks fd;k tkrk gS] ijUrq dkÆed dh e`R;` gks tkus ij mlds }kjk vÆtr xzSP;qVh dk Hkqxrku mlds mÙkjkf/kdkfj;ksa dks fd;k tkrk gS dkÆed }kjk mldh e`R;` dh n'kk esa fdlh izdkj dh tfVyrk;sa vkSj fooknksa ls cpus ds fy,] xzSP;qVh ds Hkqxrku gsrq ukekadu dh O;oLFkk dh xbZ gSA micU/k fuEuor~ gSa% ,d o"kZ lsokdky iw.kZ gksus ij deZpkjh }kjk ukekadu (Nomination by the employee after the completion of 1 year of service)—izR;sd dkÆed] tks ,d o"kZ dh lsok iw.kZ dj pqdk gks] ,slh le;-lhek ds vUnj] ,sls QkWeZ ij vkSj bl izdkj tSlk fd vf/kfu;e dh /kkjk (4) dh mi-/kkjk (1) esa ijUrqd ds iz;kstu ds fy, fu/kkZfjr fd;k x;k gks] ukekadu djsxkA © The Institute of Chartered Accountants of India
13.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.13 xzSP;qVh jkf'k dk forj.k (Distribution of gratuity amount)—bl vf/kfu;e ds vUrxZr dksbZ dkÆed vius ukekadu esa mldks ns; xSzP;qVh /kujkf'k dks ,d ls vf/kd lnL;ksa esa forfjr djus gsrq ukekafdr dj ldrk gSA ,d ;k vf/kd ifjokj@lnL;ksa ds i{k esa ukekadu (Nomination in favour of one or more family/members)—;fn ukekadu djrs le; fdlh dkÆed dk ifjokj gS] ukekadu ifjokj ds ,d ;k ,d ls vf/kd lnL;ksa ds i{k esa fd;k tk;sxk] rFkk fdlh dkÆed }kjk dksbZ ukekadu ;fn fdlh ,sls O;fDr ds i{k esa fd;k tkrk gS tks mlds ifjokj dk lnL; ughaaaa gS] O;FkZ dj fn;k tk,xkA deZpkjh }kjk ukekadu ftldk dksbZ ifjokj u gks@ckn esa ifjokj dj fy;k gks (Nomination by the employee having no family/subsequently acquiring family)—;fn ukekadu djrs le; dkÆed dk dksbZ ifjokj ughaaa gS] ukekadu fdlh O;fDr ;k O;fDr;ksa ds i{k esa fd;k tk ldrk gS ijUrq ;fn ckn esa dkÆed ifjokj dks vÆtr dj ysrk gS] ,slk ukekadu rRdky vfof/kekU; dj fn;k tk,xk] rFkk dkÆed ,d fu/kkZfjr le; ds vUnj vius ifjokj ds ,d ;k vf/kd lnL;ksa ds i{k esa u;k ukekadu djsxkA deZpkjh }kjk ukekadu esa lq/kkj (Modification in nomination by the employee)— mi/kkjk (3) vFkok (4) ds izko/kkuksa ds vUrxZr fdlh dkÆed }kjk vius fu;ksäk dks ,sls QkWeZ ls vkSj ,slh jhfr ls tSlk fu/kkZfjr fd;k x;k gks] ,d fyf[kr uksfVl nsus ds mijkUr ukekadu fdlh le; Hkh vf/klwfpr fd;k tk,xk] ;fn mldk ,slk djus dk mn~ns'; gksA ukekafdrh O;fDr dh e`R;q dh n'kk esa (In the case of death of nominee)—;fn ukfer lnL; dh e`R;q dkÆed ls igys gks tkrh gS] ukfer lnL; ds fgr dkÆed dks izfroÆrr gks tk;saxs] tks ,sls fgr ds lEcU/k esa fu/kkZfjr QkWeZ esa u;k ukekadu djsxkA fu;ksDrk }kjk ukekadu j[kk tkuk (Nomination to kept by the employer)—izR;sd ukekadu] u;k ukekadu vFkok ifjoÆrr ukekadu] tSlh Hkh fLFkfr gks] dkÆed }kjk fu;ksDrk dks Hkstk tk,xk] tks mls viuh lqjf{kr vfHkj{kk esa j[ksxkA ukekadu dh izfØ;k (Procedure for Nomination)— (1) fu;ksDrk dks ukekadu QkWeZ nks izfr;ksa esa tek djuk (Nomination form to be submitted in duplicate to the employer)—ukekadu QkWeZ ^,Q* esa nkf[ky fd;k tk,xk vkSj dkÆed }kjk nks izfr;ksa esa fu;ksäk ls ikorh ysdj izLrqr djuk gksxk vFkok iathÑr Mkd ls Hkstk tk,xkA (2) QkWeZ dks tek djuk (Submission of the form)—,sls dkÆed ds ekeys esa tks igys gh ,d ;k ,d ls vf/kd o"kZ ls ukSdjh esa gks] bu fu;eksa ds ykxw gksus dh frfFk ij lk/kkj.kr;k ,slh frfFk ls 90 fnu ds vUnj ukekadu izLrqr djuk gksxkA ,sls dkÆed ds ekeys esa ftlus bu fu;eksa ds ykxw gksus dh frfFk ds ckn ,d o"kZ dh lsok iwjh dh gks] lk/kkj.kr;k ,d o"kZ dh lsok gksus ds 30 fnuksa ds vUnj ukekadu djuk gksxkA (3) fu/kkZfjr le; ds i'pkr~ QkWeZ dh LohÑfr (Acceptance of form beyond the specified time)—;fn nsjh ds fy, mfpr dkj.k ds lkFk QkWeZ ^F* nkf[ky fd;k © The Institute of Chartered Accountants of India
14.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.14 tkrk gS rks fu;ksDrk }kjk fuÆn"V le; ds ckn Hkh Lohdkj fd;k tk,xk rFkk ,slk Lohdkj fd;k x;k ukekadu fuÆn"V le; ds ckn nkf[ky fd;s tkus ds dkj.k vfof/kekU; ughaaaa gksxkA [fu;e 6(1)] QkWeZ ^F* ij ukekadu izkIr gksus ds rhl fnuksa ds vUnj fu;ksDrk QkWeZ esa mYys[k dh xbZ dkÆed dh lsok fooj.kksa dks izfr"Bku ds vfHkys[kksa ls lR;kfir djsxk rFkk QkWeZ ‘F’ dh f}rh; izfr fu;ksDrk }kjk vFkok mlds vf/kÑr gLrk{kjksa }kjk vuqizekf.kr djus ds ckn dkÆed dks mfpr jlhn ysdj okil dj nh tk;sxh vkSj nwljh izfr fu;ksDrk ds dk;kZy; esa] Hkfo"; ds fy, fjdkWMZ dj yh tk;sxhA [fu;e 6 (2)] (4) ifjokj cuus ds ckn uohu ukekadu tek djus dh vof/k (Period for submission of fresh nomination after acquiring a family)—;fn izFke ukekadu djrs le; dkÆed dk dksbZ ifjokj ughaaaa gS] rks ifjokj dks vÆtr djus ds 90 fnuksa ds vUnj] og fu;ksDrk dks QkWeZ ^G* ij nks izfr;ksa esa u;k ukekadu izLrqr djsxkA [fu;e 6(3)] (5) ukekadu ds lq/kkj dh lwpuk (Notice of modification of nomination)—fdlh ukekadu ds lq/kkj dh lwpuk] ml ekeys dks 'kkfey djrs gq, tgk¡ ukfer O;fDr dh dkÆed ls igys e`R;q gks tkrh gS] fu;ksDrk dks QkWeZ ^H* ij nks izfr;ksa esa izLrqr dh tk;sxhA nksuksa fLFkfr;ksa esa tSlk (3) rFkk (4) esa fuÆn"V fd;k x;k gS] 'ks"k izfØ;k (1) vkSj (2) esa mfYyf[kr fof/k ds vuqlkj gksxhA (6) deZpkjh }kjk gLrk{kfjr ukekadu (Nomination duly signed by the employee)—dksbZ ukekadu vFkok u;k ukekadu vFkok ukekadu ds mijkUr dh lwpuk dkÆed }kjk lE;d~ :i ls gLrk{kfjr dh tk;sxh rFkk ;fn og vf'kf{kr gS rks nks lk{;ksa dh mifLFkfr esa dkÆed ds vaxwBs dh Nki yxkbZ tk,xh] tks ukekadu] u;s ukekadu vFkok ukekadu ds mikUrj.k dh lwpuk ij] tSlh Hkh fLFkfr gks] ml vk'k; dh ?kks"k.kk ij Hkh gLrk{kj djsaxs rFkk ;g dkÆed }kjk mlds izkIr djkus dh frfFk ls izHkkoh gksxkA eq[; fcUnq (Key Points) : • deZpkjh dks xzSP;qVh dh jkf'k lsok ds fujUrj de ls de 5 o"kZ iw.kZ gksus ij ns; gksxhA • xzSP;qVh izkIr djus okys O;fDr (Persons entitled to receive gratuity)—(i) Lo;a deZpkjh (ii) e`R;q gksus ij deZpkjh dk ukekafdrh O;fDr (iii) deZpkjh ds okfjl] ;fn ukekadu u fd;k x;k gks (iv) ukekafdrh@okfjl vo;Ld gksus ij xzSP;qVh dh jkf'k fu;a=d vf/kdkjh dks tek dj nh tk,xhA • xzSP;qVh dh x.kuk (Computation of gratuity)—lsok ds izR;sd iw.kZ o"kZ ;k mldk dksbZ Hkkx tks 6 ekg ls vf/kd gks—fu;ksDrk xzSP;qVh dk Hkqxrku 15 fnuksa dh etnwjh ds fglkc ls djsxkA ;g vfUre yh x;h deZpkjh dh etnwjh ij vk/kkfjr gksxkA • deZpkjh ds ekfld nj (Monthly rated employee)—15 fnuksa dh etnwjh bl izdkj Kkr djsaxs vfUre yh x;h ekfld etnwjh dk 26 ls Hkkx nsdj o mls 15 ls xq.kk djdsA © The Institute of Chartered Accountants of India
15.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.15 • dk;Z nj vk/kkfjr deZpkjh (Price rated employee)—mlds jkstxkj dh lekfIr ds vfUre 3 ekg dh dqy izkIr etnwjh ds vkSlr dks nSfud etnwjh dh x.kuk esa fy;k tk,xkA • lkef;d izfr"Bku esa deZpkjh (Employee in a seasonal establishment)—tc deZpkjh dsoy lkef;d le; esa gh dk;Z djs rks ml le; dh 7 fnol dh etnwjh dh nj ls gh mls xzSP;qVh dh ik=rk gksxhA • deZpkfj;ksa dks ns; xzSP;qVh dh jkf'k ` 10 yk[k ls vf/kd ns; ugha gksxhA • xzSP;qVh dk Hkqxrku fu;ksDrk }kjk 30 fnuksa esa gksxk] pwd gksus ij fu;ksDrk ns; frfFk ls Hkqxrku dh frfFk rd dh vof/k dk lk/kkj.k C;kt nsxkA • ;fn deZpkjh us 1 o"kZ dk lsokdky iw.kZ dj fy;k gks] rks e`R;q gksus dh n'kk esa og xzSP;qVh ds Hkqxrku ds fy, ukekadu dj ldrk gSA 5.11 xzSP;qVh Hkqxrku gsrq vkosnu [èkkjk 7 fu;e 7] [Application for the Payment of Gratuity (Section 7 Rule 7)] (1) vf/kfu;e ds vUrxZr dksbZ dkÆed tks xzSP;qVh Hkqxrku gsrq ik= gS vFkok mldh vksj ls dk;Z djus gsrq vf/kÑr dksbZ O;fDr xzSP;qVh ns; gksus ds lk/kkj.kr;k 30 fnuksa ds vUnj fu;ksDrk dks QkWeZ ^I* esa vkosnu djsxkA ijUrq ;fn dkÆed dh vf/koÆ"krk ;k lsokfuo`fÙk dh frfFk Kkr gS] dkÆed vf/koÆ"krk ;k lsokfuo`fÙk dh frfFk ls 30 fnu ds iwoZ fu;ksDrk dks vkosnu dj ldrk gSA (2) fdlh dkÆed dh e`R;q gks tkus ds ekeys esa dkÆed }kjk ukfer O;fDr tks xzSP;qVh Hkqxrku gsrq ik= gS] xzSP;qVh ns; gksus dh frfFk ls lk/kkj.kr;k 30 fnuksa ds vUnj fu;ksDrk dks QkWeZ ^J* esa vkosnu djsxkA lkns dkxt ij lEcfU/kr fooj.kksa lfgr vosnu-i+= Hkh Lohdkj fd;k tk,xk fu;ksDrk ,sls vU; fooj.k tks mls vko';d izrhr gksrs gksa] izkIr dj ldrk gSA (3) ;fn fdlh dkÆed dh] fcuk ukekadu fd;s] e`R;q gks tkrh gS] mldk dkuwuh mÙkjkf/kdkjh] tks xzSP;qVh Hkqxrku gsrq ik= gS] xzSP;qVh ns; gksus dh frfFk ls lk/kkj.kr;k 1 o"kZ ds vUnj] fu;ksDrk dks QkWeZ ^K* esa vkosnu djsxkA vkosnu i= fu/kkZfjr le; ds ckn Hkh fu;ksDrk }kjk xzg.k fd;k tk ldrk gS] ;fn vkosnu i= esa foyEc dk i;kZIr dkj.k mfYyf[kr fd;k x;k gksA bl lEcU/k esa fdlh fookn gsrq fu;a=.k izkf/kdkjh dks mlds fu.kZ; gsrq ekeyk lUnÆHkr dj fn;k tk,xkA fdlh ekeys esa] xzSP;qVh Hkqxrku dk nkok] dsoy nkosnkj }kjk fu/kkZfjr le; ds vUnj vkosnu i= izLrqr djus esa vlQy gks tkus ds dkj.k vfof/kekU; ughaaaa fd;k tk ldrkA vkosnu i= fu;ksDrk dks ;k rks O;fDrxr :i ls vFkok jlhnh iathÑr Mkd ls izLrqr fd;k tk;sxkA (fu;e 7) © The Institute of Chartered Accountants of India
16.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.16 5.12 Hkqxrku ds lEcU/k esa fu;ksDrk dk drZO; (Employer's Duty Regarding the Payment) (1) fu;ksDrk }kjk xzSP;qVh dh jkf'k fu/kkZfjr djuk (Determination of the amount of gratuity by the employer)—xzSP;qVh ns; gksus ij fu;ksDrk] pkgs dkÆed }kjk xzSP;qVh Hkqxrku gsrq vkosnu i= fn;k x;k gks vFkok ughaaaa] xzSP;qVh dh /kujkf'k dks fuf'pr djsxk rFkk ml O;fDr dks] ftldks xzSP;qVh ns; gS vkSj fu;a=.k izkf/kdkjh dks] ,slh fuf'pr xzSP;qVh dh /kujkf'k dks fuÆn"V djrs gq, fyf[kr :i esa lwfpr djsxkA [/kkjk 7(2)] fu;ksDrk xzSP;qVh dh /kujkf'k dks mlds ns; gksus dh frfFk ls 30 fnuksa ds vUnj ml O;fDr dks] ftls ;g ns; gS] Hkqxrku djus dh O;oLFkk djsxkA [/kkjk 7(3)] (2) xzSP;qVh /kujkf'k ij C;kt dh O;oLFkk (Provision of interest on gratuity amount)—mi/kkjk (3) ds vUrxZr ;fn fuÆn"V vof/k vFkkZr~ 30 fnu ds vUnj ns; xzSP;qVh dk Hkqxrku fu;ksDrk }kjk ughaaa fd;k tkrk gS] fu;ksDrk ns; xzSP;qVh dh frfFk ls Hkqxrku dh frfFk rd dk lk/kkj.k C;kt ,slh nj ls] tks dsUæ ljdkj }kjk yEch vof/k dh tek ij le;-le; ij iquHkZqxrku gsrq vf/klwfpr nj ls vf/kd u gks] tSlk fd ljdkj vf/klwpuk }kjk fuÆn"V dj ldrh gS] Hkqxrku djsxkA ijUrq ,sls C;kt dk Hkqxrku ughaaaa fd;k tk;sxk ;fn Hkqxrku esa foyEc dkÆed dh xyrh ds dkj.k gqvk gks rFkk bl vk/kkj ij fu;ksDrk us foyfEcr Hkqxrku ds fy, fu;a=.k izkf/kdkjh ls fyf[kr esa vuqefr izkIr dj yh gksA [/kkjk 7 (3 A)] (3) xzSP;qVh Hkqxrku gsrq uksfVl (Notice for payment of grauity)— (i) Lohdkj djus ;ksX; xzSP;qVh dk nkok (Claim for gratuity found to be admissible)—;fn lR;kfir gksus ij nkok xzká gks tkrk gSA fu;ksDrk] vkosnd dkÆed] ukfer vFkok dkuwuh mÙkjkf/kdkjh dks] tSlh fLFkfr gks] ns; xzSP;qVh /kujkf'k dks fuÆn"V djrs gq, rFkk ,d frfFk dks fuf'pr djrs gq,] tks mlds Hkqxrku gsrq vkosnu i= dh izkfIr ds 30osa fnu ds ckn dh u gks] QkWeZ ^L* ij uksfVl tkjh djsxkA (ii) xzSP;qVh dk nkok Lohdkj u gksus ij (If the claim for gratuity is not found admissible)—fu;ksDrk] ;fn xzSP;qVh nkok xzká ughaaaa ik;k gS] vkosnd dkÆed] ukfer vFkok dkuwuh mÙkjkf/kdkjh dks] tSlh fLFkfr gks] QkWeZ ^M* ij xzSP;qVh nkok xzká u gksus ds dkj.kksa dks fuÆn"V djrs gq,] uksfVl tkjh djsxkA (iii) vkosnd dks uksfVl tkjh djuk (Issue of notice to the applicant)— mi;qZDr fdlh Hkh ekeys esa] fu;ksDrk }kjk] xzSP;qVh Hkqxrku gsrq vkosnu i= dh izkfIr ds 15 fnu ds vUnj] vkosnd dkÆed] ukfer vFkok dkuwuh mÙkjkf/kdkjh dks] tSlh fLFkfr gks] fu;a=.k izkf/kdkjh dks izfrfyfi i`"Bkafdr djrs gq,] uksfVl tkjh djuk gksxkA © The Institute of Chartered Accountants of India
17.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.17 (iv) nkosnkj ukekafdrh@dkuwuh mÙkjkf/kdkjh (Claimant is nominee/legal heir)—;fn xzSP;qVh gsrq nkosnkj ukfer vFkok dkuwuh mÙkjkf/kdkjh gks] fu;ksDrk] ,sls lk{kh vFkok lk{;] tks mldh igpku vFkok mlds nkos dh iks"k.kh;rk dks fl) gksus ls lEcfU/kr le>rk gks] ekax ldrk gSA ml ekeys esa] uksfVl tkjh djus dh fuÆn"V le; lhek] tks fu;ksDrk }kjk ekaxs x, ,sls lk{kh vFkok lk{; dh frfFk ls izHkkoh gksxh] fu;ksDrk] dks nh tkrh gSA (v) vkosnd dks uksfVl nsuk (Service of notices on the applicant)—uksfVl vkosnd dks QkWeZ ^L* vFkok ^M* ij O;fDrxr :i ls mfpr izkfIr jlhn ds ckn vFkok jlhnh iathÑr Mkd }kjk rkehy dh tk;sxhA (fu;e 8) 5.13 xzSP;qVh Hkqxrku dk <ax (Mode of Payment of Gratuity) xzSP;qVh dk Hkqxrku nkosnkj dks ;k (i) rks udn vFkok (ii) ek¡x ns; Mªk¶V vFkok (iii) cSad psd ls fd;k tk,xkA ;fn nkosnkj pkgs vkSj ns; xzSP;qVh ,d gtkj ` ls de gks] rks Hkqxrku Mkd /kukns'k }kjk ns; /kujkf'k ls ,sls Mkd /kukns'k ds deh'ku dks de djus ds ckn] fd;k tk ldrk gSA Hkqxrku ds C;kSjs ds fo"k; esa lwpuk fu;ksDrk }kjk fu;a=.k izkf/kdkjh dks nh tk;sxhA ukekafdrh ;k dkuwuh mÙkjkf/kdkjh vo;Ld gksus ij (Where nominee or a legal heir is a minor)—ukfer vFkok dkuwuh mÙkjkf/kdkjh ds ekeys] esa tks vo;Ld gks] fu;a=.k izkf/kdkjh xzSP;qVh /kujkf'k dks] tks mlds }kjk ,sls vo;Ld ds fgr ds fy, tek dh xbZ gks] fuf'pr vof/k ds fy, Hkkjrh; LVsV cSad vFkok mldh fdlh lgk;d cSad vFkok jk"Vªh;Ñr cSad esa fuos'k djsxkA (fu;e 9) 5.14 fookn (Disputes) (1) xzSP;qVh ds Hkqxrku lEcU/kh fookn gksus ij vkosnu nsuk (Filing of application on the dispute relating to payment of gratuity)—;fn fdlh dkÆed dks ns; xzSP;qVh /kujkf'k vFkok nkos dh xzkárk ds lEcU/k esa fdlh dkÆed dks xzSP;qVh dh Hkqxrku jkf'k dks izkIr djus ds fy;s vf/kÑr O;fDr ds lEcU/k esa dksbZ fookn gks] fu;ksDrk ,slh /kujkf'k tks mlds }kjk xzSP;qVh ds :i esa Lohdkj dh xbZ gS] fu;a=.k izkf/kdkjh ds ikl tek dj nsxk rFkk bu (,d ;k lHkh) ds fy,] fookn mBkus okyk nwljk O;fDr fu;a=.k izkf/kdkjh dks fookn gy djus gsrq izkFkZuki= nsxkA (2) fookfnr i{kdkj dh tkap&iM+rky ,oa lquokbZ ds ckn xzSP;qVh jkf'k dk Hkqxrku (Payment of gratuity amount after inquiry and hearing of the parties to the disputes)—fu;a=.k izkf/kdkjh] mfpr tkap ds ckn rFkk fookn ds i{kdkjksa dks lquokbZ dk volj nsus ds ckn] fookg ds ekeys ;k ekeyksa esa fu.kZ; ysxkA ,slh tkap ds ckn ;fn dksbZ /kujkf'k dkÆed dks Hkqxrku gsrq ns; ik;h tkrh gS] rks fu;a=.k izkf/kdkjh ,slh /kujkf'k vFkok ,slh fuf'pr dh xbZ /kujkf'k ds vUrj dks Hkqxrku djus gsrq fu;ksDrk dks funsf'kr djsxkA fu;a=d izkf/kdkjh] fu;ksDrk © The Institute of Chartered Accountants of India
18.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.18 }kjk tek dh xbZ /kujkf'k ftlesa vfrfjDr /kujkf'k] ;fn dksbZ gks] 'kkfey gS] mlds fy, vf/kÑr O;fDr dks Hkqxrku djsxkA (3) fookn u gksus dh n'kk esa jkf'k dk Hkqxrku (Payment of the amount, where there is no dispute)—tSls gh fu;ksDrk dfFkr /kujkf'k dks tek dj nsxk] fu;a=.k izkf/kdkjh vkosnd dks tgk¡ og dkÆed gS] vFkok tgk¡ vkosnd dkÆed ughaaaa gS] ukfer O;fDr vFkok tSlh fLFkfr gks] ,sls ukfer ds vfHkHkkod dks vFkok fof/kd mÙkjkf/kdkjh dks] Hkqxrku djsxk c'krsZ fd ml /kujkf'k dks izkIr djus gsrq vkosnd ds vf/kdkj ij dksbZ fookn ughaaaa gSA tkap djus ds iz;kstu ds fy,] fu;a=.k izkf/kdkjh dks ogh 'kfDr;k¡ izkIr gSa tks flfoy izfØ;k lafgrk] 1908 ds vUrxZr] okn dk fopkj.k djrs le; U;k;ky; esa fufgr gSa% mlds }kjk dh xbZ dk;Zokgh /kkjk 193 vkSj 228 ds vFkZ ds vUrxZr U;kf;d dk;Zokgh gksxh rFkk Hkkjrh; n.M lafgrk dh /kkjk 196 ds iz;kstu ds fy,] fu;a=.k izkf/kdkjh lHkh 'kfDr;ksa] tSls mifLFkfr ykxw djuk] nLrkostksa dks is'k djuk] gyQukeksa ij lk{; izkIr djuk rFkk lkf{k;ksa dh tkap ds fy, deh'ku tkjh djuk] dk mi;ksx djsxkA [/kkjk 7(4), 7(5) vkSj 7(6)] fn'kk-funsZ'k ds fy, fu;a=.k izkf/kdkjh dks vkosnu (Application to controlling authority for direction)—;fn dksbZ fu;ksDrk] ukekadu dks Lohdkj djus ls vFkok xzSP;qVh Hkqxrku gsrq nkf[ky fd;s x;s vkosnd i= dks xzg.k djus ls bUdkj dj nsrk gS ;k xzSP;qVh /kujkf'k dks fuÆn"V djrs gq, tks vkosnd }kjk ns; xzSP;qVh ls de ekuh xbZ gS vFkok xzSP;qVh Hkqxrku dh ik=rk dks vLohdkj djus ij vFkok xzSP;qVh Hkqxrku gsrq vkosnu i= izkIr gksus ij] uksfVl tkjh djrk gS rFkk fdlh uksfVl dks tks ,d fuÆn"V le; (vFkkZr~ 15 fnu ds vUnj) ds vUnj visf{kr gks] nkosnkj (dkÆed] ukfer vFkok dkuwuh mÙkjkf/kdkjh] tSlh fLFkfr gks) dks tkjh djus esa vlQy gks tkrk gS] rks /kkjk 7(4) ds vUrxZr] nkosnkj (dkÆed] ukfer vFkok dkuwuh mÙkjkf/kdkjh] tSlh fLFkfr gks) vkosnu i= ds dkj.k ds ?kfVr gksus dh frfFk ls 90 fnuksa ds vUnj QkWeZ ^N* ij fu;a=.k izkf/kdkjh dks bruh vfrfjDr izfr;ksa ds lkFk ftruh fojks/kh i{kdkjksa dh la[;k gS] vkosnu djsxkA fu;a=.k izkf/kdkjh] vkosnd }kjk n'kkZ;s x;s i;kZIr dkj.kksa ds lkFk vkosnu i= dks fuÆn"V vof/k ds O;rhr gks tkus ds ckn Hkh] Lohdkj dj ldrk gSA dfFkr vkosnu i= rFkk vU; lEcfU/kr nLrkost fu;a=.k izkf/kdkjh ds le{k O;fDrxr :i ls izLrqr djuk gksxk vFkok mlds ikl jlhnh iathÑr Mkd ls Hkstk tk,xkA (fu;e 10) 5.15 fn'kk-funsZ'k gsrq vkosnu fuiVkus dh izfØ;k (Procedure for Dealing with Application for Direction) (1) fu;a=d vf/kdkjh ds le{k izLrqr gksus dk uksfVl tkjh djuk (Issue of notice to appear before controlling authority)—fn'kk-funsZ'k gsrq vkosnu i= izkIr gks tkus ij fu;a=.k izkf/kdkjh vkosnd ds lkFk fu;ksDrk dks Hkh ,d fuf'pr frfFk] le; rFkk LFkku ij ;k rks muds }kjk vf/kÑr izfrfuf/k lEcfU/kr nLrkostksa vkSj lk{;ksa ds lkFk] ;fn dksbZ gks] mlds mifLFkr gksus gsrq QkWeZ ^O* ij uksfVl tkjh djsxkA © The Institute of Chartered Accountants of India
19.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.19 (2) fu;a=d vf/kdkjh ds le{k fu;ksDrk@nkosnkj dh vksj ls izfrfuf/kRo djuk (Representation on behalf of the employer/claimant before the controlling authority)— dksbZ O;fDr] tks fu;ksDrk vFkok nkosnkj dh vksj ls dk;Z djus dk bPNqd gks] lEcfU/kr O;fDr ls fu;a=.k izkf/kdkjh dks vf/kÑr i= ds lkFk ekeys esa vius fgr dks Li"V djrs gq, rFkk ,sls dk;Z dh vuqefr gsrq izkFkZuk ,d fyf[kr dFku }kjk fu;a=.k izkf/kdkjh ds le{k izLrqr djsxkA fu;a=.k izkf/kdkjh vius vuqeksnu ds vuqlkj vFkok vuqefr nsus ls bUdkj ds ekeys esa mlds dkj.kksa dk mYys[k djrs gq, mls fjdkWMZ dj nsxkA vius izfrfuf/k ds ek/;e ls mifLFkr i{k izfrfuf/k ds dk;ks± ds izfr ck/; gksxkA fuf'pr frfFk ij lquokbZ ds iw.kZ gksus ds ckn vFkok ,sls vfrfjä lk{;] nLrkostksa dh tkap] lk{;ksa dh lquokbZ vkSj iwNrkN] tSlk vko';d le>k tk,] ds ckn] fu;a=.k izkf/kdkjh] vf/kfu;e ds vUrxZr] ;fn vkosnd dks dksbZ /kujkf'k ns; gS] ds fo"k; esa] vius fu"d"kks± dks fjdkWMZ djsxkA fu"d"kks± dh ,d izfr izR;sd i{k dks nh tk,xhA (3) fu;ksDrk }kjk izLrqr gksus esa pwd (Employers fails to appear)—;fn fu;ksDrk] mfpr lwpuk ds ckn fcuk i;kZIr dkj.k ds lquokbZ dh fuÆn"V frfFk dks mifLFkr gksus esa vleFkZ gks tkrk gS] fu;a=.k izkf/kdkjh lquus ds fy, vxzlj gks ldrk gS vkSj vkosnu i= ij ,d i{kh; fu.kZ; ns ldrk gS rFkk ;fn vkosnd fcuk i;kZIr dkj.k ds lquokbZ dh fuÆn"V frfFk dks mifLFkr gksus esa vleFkZ gks tkrk gS] rks fu;a=.k izkf/kdkjh vkosnu i= dks [kkfjt dj ldrk gSA (4) vkns'k ij iqu% fopkj (Review of order)—bl izdkj ikfjr vkns'k ij iqu% fopkj fd;k tk ldrk gS mfpr dkj.k ds vk/kkj ij dfFkr vkns'k ds 30 fnuksa ds vUnj rFkk vkosnu i= ij lquokbZ gsrq r; dh xbZ frfFk dk fojks/kh i{k dks de ls de 14 fnuksa dk uksfVl nsus ds ckn iqu% lquokbZ dh tk ldrh gSA (fu;e 11) (5) ekeys ds fooj.k dks fjdkWMZ djuk (Record of particulars of case)—fu;a=.k izkf/kdkjh izR;sd ekeys dh fof'kf"V;ksa dks QkWeZ ^Q* ij fjdkWMZ djsxk rFkk vkns'k ikfjr djrs le; ,slh fjdkWMZ dh xbZ fof'kf"V;ksa dks gLrk{kfjr djds rkjh[k Mkysxk vkSj ekeys ds xq.kkoxq.k ds vk/kkj ij fu"d"kks± dks fjdkWMZ djsxk rFkk bls vkns'k-i= ds lk{;ksa ds Kkiu ds lkFk Qkby djsxkA (fu;e 16) xSzP;qVh ds Hkqxrku gsrq fn'kk-funsZ'k (Direction for payment of gratuity)—vf/kfu;e ds vUrxZr] ;fn fu"d"kks± esa fjdkWMZ fd;k x;k fd vkosnd xzSP;qVh Hkqxrku gsrq vf/kdkjh gS] fu;a=.k izkf/kdkjh lEcfU/kr fu;ksDrk dks QkWeZ ^R* ij ns; /kujkf'k dk mYys[k djrs gq, rFkk fu;ksDrk }kjk uksfVl izkIr gks tkus ds 30 fnuksa ds vUnj] vkosnd dks Hkqxrku gsrq fn'kk-funsZ'k nsrs gq,] uksfVlA tkjh djsxk uksfVl dh ,d izfr vkosnd dks Hkh i`"Bkafdr dh tk,xhA (fu;e 17) 5.16 vihy (Appeals) (1) vkns'k ds fo#) vihy (Appeal to an order)—fu;a=.k izkf/kdkjh ds vkns'k ls ihfM+r dksbZ O;fDr] vkns'k izkfIr ds 60 fnuksa ds vUnj mi;qä ljdkj vFkok bl laca/k esa mi;qä ljdkj }kjk fuÆn"V ,sls vU; izkf/kdkjh ds le{k vihy izLrqr djsxkA i;kZIr dkj.k ls larq"V gksus ds ckn] og ml le; dks vxys 60 fnu ds fy, c<+k ldrk gSA © The Institute of Chartered Accountants of India
20.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.20 (2) vkns'k esa lq/kkj (Modification of an order)—mi;qä ljdkj vFkok vihy izkf/kdkjh] tSlh fLFkfr gks lquokbZ ds fy, mfpr volj nsus ds ckn] fu;a=.k izkf/kdkjh ds fu.kZ; dks iq"V] lq/kkj ;k myV ldrk gSA (3) xzSP;qVh tek djus dk izek.ki= izLrqr djus ij gh vihy dks Lohdkj djuk (Admission of appeal on the production of the certificate of the deposit of gratuity)— fu;ksDrk dh vihy] fu;a=.k izkf/kdkjh }kjk tkjh xzSP;qVh /kujkf'k dh tek ds izek.ki= ds izLrqr fd;s fcuk vFkok dfFkr /kujkf'k vihy izkf/kdkjh ds ikl tek fd;s fcuk] Lohdkj ughaaaa dh tk,xhA [/kkjk 7(7)] 5.17 fujh{kdksa dh fu;qfDr (Appointment of Inspectors) vf/kfu;e ds mís';ksa ds okLrs] vf/klwpuk }kjk mi;qä ljdkj brus fujh{kdksa dh fu;qfDr dj ldrh gS] ftrus og mi;qDr le>rh gSA mi;qä ljdkj] lkekU; vFkok fo'ks"k vkns'k }kjk] ml {ks= dks ifjHkkf"kr dj ldrh gS ftlesa ,slk fu;qDr izkf/kdkjh vFkok dksbZ fujh{kd dk;Zokgh djsxk vkSj tgk¡ nks ;k vf/kd fujh{kd mlh {ks= ds fy, fu;qDr fd;s tkrs gSa] muds }kjk fd;s tkus okys dk;Z ds forj.k dh Hkh O;oLFkk] ,sls vkns'k ds rgr djsxhA Hkkjrh; n.M lafgrk dh /kkjk 21 ds vFkks± esa izR;sd fujh{kd yksd-lsod le>k tk,xkA [/kkjk 7(A)] fujh{kdksa dh 'kfDr;k¡ (Powers of inspectors)—vf/kfu;e ds fofHkUu izko/kkuksa ds vuqikyu dks fuf'pr djus ds iz;kstu ds fy,] dksbZ fujh{kd fuEufyf[kr lHkh 'kfDr;ksa dk vFkok fdlh dk Hkh iz;ksx dj ldrk gS] rFkk • ,slh lwpuk,a nsuk tks og mfpr le>rk gksA • tkap ds mís'; ds fy, fdlh dkj[kkus] [kku] rsy&{ks=] ckxku] cUnjxkg] jsyos dEiuh] nqdku vFkok vU; izfr"Bku ftuds fy;s ;g vf/kfu;e ykxw gksrk gS] fd fdlh ifjlj vFkok LFkku dk fdlh jftLVj] vfHkys[k] uksfVl vFkok vU; nLrkost tks j[ks tkus vko';d gSa dk fujh{k.k djus ds fy, mfpr le; ij izos'kA • fu;ksDrk vFkok fdlh O;fDr rFkk ogk¡ dk;Zjr dkÆed tks ,sls ifjlj vFkok LFkku ij ik;k tkrk gS] fo'okl fnykus ds mfpr dkj.k dks /;ku esa j[krs gq,] og mldh tkap djsxkA • fdlh jftLVj] vfHkys[k] uksfVl vFkok vU; nLrkost ds m)j.k ysuk vFkok mlds izfr cukuk tSlk og mfpr le>rk gks rFkk bl vf/kfu;e ds vUrxZr] tgk¡ mlds ikl bl ckr ij fo'okl djus ds dkj.k ekStwn gksa fd fdlh fu;ksDrk }kjk dksbZ vijk/k fd;k x;k gS- ,slh lgk;rk ds lkFk] ftls og mi;qDr le>rk gks] ,sls jftLVj] vfHkys[k] uksfVl vFkok vU; nLrkost ftUgsa og ml vijk/k ds laca/k esa mi;qä ekurk gks] dh ryk'kh ;k tCr dj ldrk gSA • ,slh vU; 'kfDr;ka tks fofgr gksa] dk iz;ksx djukA © The Institute of Chartered Accountants of India
21.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.21 Hkkjrh; naM lafgrk dh /kkjk 175 vkSj 176 ds vFkZ dh lhek esa] fdlh fujh{kd }kjk visf{kr dksbZ O;fDr] ftlss fdlh izdkj dk nLrkost izLrqr djuk gS vFkok dksbZ lwpuk nsuh gS] fof/kd :i ls ,slk djus ds fy, ck/; ekuk tk;sxk rFkk bl /kkjk ds vUrxZr vijk/k izfØ;k lafgrk] 1973 ds izko/kku fdlh ryk'kh vFkok tCrh ds fy, ykxw gksaxs tSls os lafgrk dh /kkjk 94 ds vUrxZr tkjh fdlh okjUV izkf/kdkjh }kjk ryk'kh ;k tCrh ds fy, ykxw gksrs gSaA bl rjg] ge dg ldrs gSa fd vf/kfu;e ds izko/kkuksa ds vUrxZr] fdlh fujh{kd dks vf/kfu;e ds izko/kku ykxw djus gsrq lHkh dk;Zikyu 'kfDr;ka izkIr gSaA [/kkjk 7(B)] vf/kfu;e vFkok dsUæh; {ks=ksa esa fu;eksa dks ykxw djkus gsrq e'khujh (Machinery for enforcement of the act or rules in central spheres)—lHkh lgk;d Jek;qDr (dsUæh;) fu;a=.k izkf/kdkfj;ksa ds :i esa rFkk lHkh {ks=h; (dsUæh;) vihy izkf/kdkfj;ksa ds :i esa fu;qDr fd;s x;s gSaA 5.18 olwyh (Recovery) vf/kfu;e ds vUrxZr ;fn ns; xzSP;qVh] fu/kkZfjr le; ds vUnj] fu;ksDrk }kjk vf/kÑr O;fDr dks Hkqxrku ughaaaa dh tkrh gS] fu;a=.k vf/kdkjh ml /kujkf'k ds fy,] dyDVj fu/kkZfjr le; ds O;rhr gks tkus dh frfFk ls] ,slh C;kt nj ls tks dsUæ ljdkj }kjk fu/kkZfjr dh xbZ gks] pØo`f) C;kt ds lkFk] olwyh gsrq izek.ki= tkjh djsxk tSls Hkw-jktLo cdk;k] ihfM+r O;fDr ls vkosnui= izkIr djus ds ckn] vf/kÑr O;fDr dks /kujkf'k fnyokus gsrq leFkZ cukrk gSA [/kkjk 8] ,slh olwyh gsrq izek.ki= tkjh djus ds iwoZ] fu;a=.k izkf/kdkjh fu;ksDrk dks] ,sls izek.ki= tkjh djus ds fo#)] dkj.k crkus dk mfpr volj iznku djsxkA bl /kkjk ds vUrxZr ns; C;kt dh /kujkf'k] fdlh Hkh ekeys esa] bl vf/kfu;e ds vUrxZr ns; xzSP;qVh /kujkf'k ls vf/kd ughaaaa gksxhA [/kkjk 8] xSzP;qVh dh olwyh ds fy, vkosnu (Application for recovery of gratuity)—fu;a=.k izkf/kdkjh }kjk uksfVl ds vuqlkj] vf/kfu;e ds vUrxZr] tgka fu;ksDrk ns; xzSP;qVh dks Hkqxrku djus esa vlQy gks tkrk gS] lEcfU/kr dkÆed] mldk ukfer lnL; vFkok dkuwuh mÙkjkf/kdkjh] tSlh fLFkfr gks] ftldks xzSP;qVh ns; gS] xzSP;qVh dh olwyh gsrq fu;a=.k izkf/kdkjh dks QkWeZ ^T* ij nks izfr;ksa esa vkosnu dj ldrk gSA [fu;e 19] n.M (Penalties)— (1) fdlh Hkqxrku ls cpus ij tqekZuk (Penalty for avoiding of any payment to be made)—dksbZ O;fDr tks fdlh ,sls Hkqxrku ls cpus ds iz;kstu ds fy, mÙkjnk;h gS tks mlds }kjk fd;k tkuk gks vFkok tkucw>dj fdlh vU; O;fDr dks ,sls Hkqxrku ls cpus gsrq leFkZ cukrk gS vFkok fdlh feF;k dFku vFkok feF;k izLrqfr dk dkj.k crkrk gS] ml vof/k ds dkjkokl ls n.Muh; gksxk tks N% ekg ds fy, c<+k;k tk ldrk gS vFkok vFkZn.M ds lkFk tks ` nl gtkj rd gks ldrk gS vFkok nksuksa ls Hkh nf.Mr fd;k tk ldrk gSA (2) vkns'k ds vuqikyu esa pwd djus ij tqekZuk (Penalty for contravention and default in compliance of any provision)—dksbZ dkÆed] tks vf/kfu;e ds © The Institute of Chartered Accountants of India
22.
fn bULVhV~;wV vkWQ
pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k5.22 vUrxZr fdlh izko/kku vFkok mlds vUrxZr cus fu;e vFkok vkns'k ds vuqikyu esa pwd (mYya?ku) djrk gS] ml vof/k ds fy, dkjkokl ls n.Muh; gksxk tks rhu eghus ls de u gks fdUrq tks ,d o"kZ rd ds fy, vFkok tqekZus ds lkFk tks ` nl gtkj ls ` chl gtkj rd vFkok nksuksa ds lkFk c<+k;k tk ldrk gSA (3) vf/kfu;e ds vUrxZr ns; xzSP;qVh ds Hkqxrku u djus ij tqekZuk (Penalty for non-payment of gratuity payable under the act)—vf/kfu;e ds vUrxZr ;fn vijk/k fdlh ns; xzSP;qVh ds u fn;s tkus ls lEcfU/kr gks] rks fu;ksDrk ml vof/k ds fy, dkjkokl ls n.Muh; gksxk tks N% eghus ls de ughaaaa gksxk fdUrq tks nks o"kZ rd ds fy, c<+k;k tk ldrk gS tc rd fd vnkyr dh jk; u gks fd dkjkokl dh de vof/k vFkok tqekZuk djuk U;k; ds mn~ns';ksa dks iwjk djrs gksa fyf[kr :i esa os dkj.k vfHkfyf[kr fd;s tk;saxsA [/kkjk 9] eq[; fcUnq (Key Points) : • tgka dksbZ fu;ksDrk xzSP;qVh ds Hkqxrku esa pwd djs@u ns mls 6 ekg rd dh ltk ;k ` 10,000 rd tqekZuk ;k nksuksa gks ldrs gSaA • tc dksbZ fu;ksDrk vf/kfu;e ds fdlh Hkh izko/kku dh vogsyuk djs ;k vf/kfu;e ds vUrxZr cuk, x, fdlh vkns'k ;k fu;e dks u ekus] ltk de-ls-de 3 ekg ftls c<+kdj 1 o"kZ ;k tqekZuk tks ` 10,000 ls de u gksa gksxk ftls ` 20,000 rd c<+k;k tk ldrk gS] ;k nksuksaA • xzSP;qVh jkf'k ds Hkqxrku u djus dh n'kk esa de-ls-de 6 ekg dh ltk ftls c<+kdj 2 o"kZ rd fd;k tk ldrk gSA 5.19 nkf;Ro ls fu;ksDrk dks foeqfDr (Exemption of Employer from Liability) bl vf/kfu;e ds vUrxZr tc dksbZ fu;ksDrk fdlh vijk/k ds fy, vkjksfir gksrk gS] og fdlh vU; O;fDr dks ftls og okLrfod vijk/kh ds :i esa vkjksfir djrk gS] vkjski dh lquokbZ gsrq fuf'pr le; ij U;k;ky; ds le{k izLrqr djokus gsrq vf/kÑr gksxk rFkk fu;ksDrk U;k;ky; dh larqf"V djs fd mlus bl vf/kfu;e ds fØ;kUo;u ds fy, mfpr rRijrk iznÆ'kr dh gS rFkk mldh tkudkjh] lgefr vFkok ekSu vuqdwyrk ds fcuk dfFkr O;fDr ftlus iz'uxr vijk/k fd;k gks] ?kVuk ds fy;s ftEesnkj gksxk] vkSj leku n.M ds fy, ftEesnkj gksxk tc ;fn og fu;ksDrk gksrk rFkk vf/kfu;e ds vUrxZr] ,sls vijk/k ds lEcU/k esa fu;ksDrk fdlh nkf;Ro ls eqä dj fn;k tk,xkA [/kkjk 10] 5.20 vijk/k dk laKku (Cognizance of Offences) bl vf/kfu;e ds vUrxZr] flok; mi;qä ljdkj ds v/khu izkf/kdkjh }kjk f'kdk;r fd;s tkus ds fcuk dksbZ U;k;ky; fdlh n.Muh; vijk/k dk laKku ughaaaa ysxkA ijUrq tgka fu/kkZfjr le; ds 6 eghus O;rhr gks tkus ds vUnj xzSP;qVh /kujkf'k dk Hkqxrku ughaaaa fd;k x;k gS vFkok olwyh ughaaaa dh xbZ] mi;qä ljdkj fu;a=.k izkf/kdkjh dks fu;ksDrk ds fo#) f'kdk;r djkus gsrq vf/kÑr djsxhA © The Institute of Chartered Accountants of India
23.
xzSP;qVh Hkqxrku vfèkfu;e]
1972 5.23 tcfd fu;a=.k izkf/kdkjh ,sls izkf/kdj.k dh frfFk ls 15 fnu ds vUnj fdlh ,sls eftLVsªV dks f'kdk;r djsxk tks vijk/k dh lquokbZ djus ds fy, vf/kÑr gks rFkk dksbZ U;k;ky; tks egkuxj eftLVsªV vFkok izFke Js.kh ds U;kf;d eftLVsªV ls fuEurj gks] bl vf/kfu;e ds vUrxZr n.Muh;] fdlh vijk/k dk fopkj.k ughaaaa djsxkA [/kkjk 11] 5.21 ln~HkkoukiwoZd dh xbZ dk;Zokgh ds fo#) laj{k.k (Protection against action taken in Good Faith) bl vf/kfu;e vFkok fdlh fu;e ;k vU; ds vUrxZr] ;fn fu;a=.k izkf/kdkjh vFkok dksbZ vU; O;fDr fdlh ckr ds lEcU/k esa dksbZ dk;Zokgh djrk gS tks ln~HkkoukiwoZd dh xbZ gks vFkok fd;s tkus dk bjknk gks] dksbZ okn vFkok fof/kd dk;Zokgh mlds fo#) ughaaaa dh tk ldrh gS D;ksafd ;g mi/kkj.kk dh tk;sxh fd mlus ljdkj dh vksj ls bl vf/kfu;e ds izko/kkuksa dks ykxw djus vFkok vuqikyu djus gsrq lHkh dk;Zokgh dh gSA [/kkjk 12] 5.22 xzSP;qVh dk laj{k.k (Protection of Gratuity) fdlh ekeys esa] xzSP;qVh flfoy] jktLo vFkok n.M U;k;ky; fMØh ds fu"iknu esa] dqdZ ughaaaa dh tk ldrh gSaA [/kkjk 13] 5.23 fofo/k (Miscellaneous) fu;e cukus dh 'kfDr (Power to make Rules)—vf/klwpuk }kjk] dksbZ mi;qä ljdkj] vf/kfu;e ds izko/kkuksa ds dk;kZUo;u ds mís';ksa ds fy,] fu;e cuk ldrh gSA bl 'kfDr dk iz;ksx djrs gq, dsUæh; ljdkj us xzSP;qVh Hkqxrku (Central) fu;e] 1972] fnukad 16-09-1972 th- ,l- vkj- 412 (bZ) }kjk vf/klwfpr] Hkkjr ds jkti=] vlk/kkj.k fnukad 16-09-72 ds Hkkx- II] /kkjk 3] mi/kkjk (i) esa izdkf'kr dh gSA izfr"Bku ds [kqyus] ifjorZu vFkok cUnh dk uksfVl (Notice of opening, change or closure of the establishment)—fu;ksDrk }kjk uke] irk] fu;ksDrk vFkok O;kikj dh izÑfr ds fdlh ifjorZu ds 30 fnuksa ds vUnj] fu;a=.k izkf/kdkjh dks uksfVl izLrqr fd;k tk;sxk tgk¡ dksbZ fu;ksDrk O;kikj dks cUn djus dk bjknk j[krk gks] og fu;a=.k izkf/kdkjh dks] cUnh dh izLrkfor frfFk ls de ls de 60 fnuksa iwoZ] uksfVl izLrqr djsxkA uksfVl dk izn'kZu (Display of notice)—fu;ksDrk] vaxzsth ds cMs+ v{kjksa esa vkSj ml Hkk"kk esa tks cgqer dkÆedksa }kjk le>h tk;s] mldh vksj ls] bl vf/kfu;e rFkk mlds varxZr cus fu;eksa ds rgr~ uksfVl izkIr djkus gsrq vf/kÑr vf/kdkjh ds uke o inuke dks fuÆn"V djrs gq,] uksfVl dks izfr"Bku ds eq[; izos'k ij vFkok fudV iznÆ'kr djsxkA vf/kfu;e rFkk fu;eksa ds ^lkj* dk izn'kZu (Display of abstract of the act and rules)—fu;ksDrk] xzSP;qVh vf/kfu;e vkSj mlds vUrxZr cus fu;eksa ds ^lkj* dks] vaxzsth esa vkSj vU; Hkk"kk esa tks cgqer dkÆedksa }kjk le> yh tk,] izfr"Bku ds egRoiw.kZ LFkku ij] eq[; izos'k ij vFkok mlds fudV QkWeZ ^U* ij iznÆ'kr djsxkA © The Institute of Chartered Accountants of India
24.
© The Institute
of Chartered Accountants of India
Baixar agora