THE EMPLOYEE STATE INSURANCE ACT,1948
CHAPTER VA
1. Ins. by Act No. 53 of 1951, s. 20. This
Chapter ceased to have effect from lst July 1973, vide Notification
No. S.O. 173 (E), dated the 26th March, 1973. TRANSITORY
PROVISIONS
73A. Employer's special contribution. –
(1)For so long as the provisions of this Chapter
are in force, every principal employer shall, notwithstanding anything
contained in this Act, pay to the Corporation a special contribution
(hereinafter referred to as the employer's special contribution)
at the rate specified under sub-section (3).
(2)The employer's special contribution shall, in the
case of a factory or establishment situate in any area in which the
provisions of both Chapters IV and V are in force, be in lieu of the
employer's contribution payable under Chapter IV.
(3) The employer's special contribution shall
consist of such percentage, not exceeding five per cent. of the total
wage bill of the employer, as the Central Government may, by notification
in the Official Gazette, specify from time to time: Provided
that before fixing or varying any such percentage the Central Government
shall give by like notification not less than two months' notice of
its intention so to do and shall in such notification specify the
percentage which it proposes to fix or, as the case may be, the extent
to which the percentage already fixed is to be varied: Provided
further that the employer's special contribution in the case of factories
or establishments situate in any area in which the provisions of both
Chapters IV and V are in force shall be fixed at a rate higher than
that in the case of factories or establishments situate in any area
in which the provisions of the said Chapters are not in force.
(4) The employer's special contribution shall
fall due as soon as the liability of the employer to pay wages accrues,
but may be paid to the Corporation at such intervals, within such
time and in such manner as the Central Government may, by notification
in the Official Gazette, specify, and any such notification may provide
for the grant of a rebate for prompt payment of such contribution.
Explanation. -”Total wage bill” in this
section means the total wages which have accrued due to employees
in a factory or establishment in respect of such wage periods as may
be specified for the purposes of this section by the Central Government
by notification in the Official Gazette.
(2) The provisions of sub-section (1) of section
76, sections 77 to 79 and 81 shall, so fa as may be, apply in relation
to a proceeding before an authority specified under sub-section (1)
as they apply in relation to a proceeding before an employees' Insurance
Court.
The payment of the employee's contribution for any week
in accordance with the provisions of Chapter IV in any area where
all the provisions of that Chapter are in force shall, for the purpose
of Chapter V, have effect as if the contributions payable under
Chapter IV in respect of that employee for that week had been paid,
and shall accordingly entitle the employee as an insured person
to the benefits specified in Chapter V if he is otherwise entitled
thereto.
Explanation.-In the case of an exempted employee,
the employee's contribuion shall be deemed to have been paid for
a week if the Corporation is satisfied that during that week the
employer's contribution under Chapter IV would have been payable
in respect of him but for the provisions of this Chapter.
73E. Power to call f or additional information or return. -Without
prejudice to the other provisions contained in this Act, the Corporation
may, for the purpose of determining whether the employer's special contribution
is payable under this Chapter or for determining the amount thereof,
by general or special order, require any principal or immediate employer
or any other person to furnish such information or returns to such authority,
in such form and within such time as may be specified in the order.
73F. Power to exempt to be exercised by Central Government alone in respect
of employer's special contributions. -Notwithstanding anything
contained in this Act, the Central Government may, having regard to
the size or location of or the nature of the industry carried on in,
any factory or establishment or class of factories or establishments,
exempt the factory or establishment or class of factories or establishments
from the payment of the employer's special contribution under this Chapter
and nothing contained in sections 87 to 91 inclusive shall be deemed
to authorise any State Government to grant any such exemption.
73G. Application of certain provisions of this
Act to employer's special contribution. -Save as otherwise expressly
provided in this Chapter, the provisions of Chapter IV, section 72 and
Chapter VII and any rules and regulations made under this Act shall,
so far as may be, apply in relation to the payment or recovery of employer's
special contributions, the penalties specified in connection therewith
and all other matters incidental thereto as they would have applied
in relation to an employer's contribution if this Chapter were not in
force and the employer's contribution had been payable under this Act.
73H. [Power to remove difficulties.]Rep. by the Employees' State Insurance
(Amendment) Act, 1966 (44 of 1966), s. 31 (w.e.f. 17-6-1967).
73I. Duration of Chapter VA. The Central Government may, by notification 1
in the Official Gazette, direct that the provisions of this Chapter
shall cease to have effect on such date as may be specified in the notification,
not being a date earlier than three months from the date of the notification:
Provided that on the provisions of this Chapter so ceasing to have effect
the provisions of section 6 of the General Clauses Act, 1897 (10 of
1897), shall apply as if the provisions of this Chapter had then beenRepealed
by a Central Act.]
1. S.O. No. 173 (E) dated the 26th March, 1973.
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