The Finance Act, 2012 has defined a term “Service”
for the first time. Clause (44) of
Section 65B of the Act has defined a term Service as under:
“Service”means
·any activity
carried out by a person
·for
another
·for
consideration,
and
·includes
a declared service,
but shall not include–
but shall not include–
(a) an activity which constitutes merely,–
(i) a transfer of title in goodsor immovable property, by way of sale, gift or in
any other manner; or
(ii) such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause
(29A) of Article 366 of the Constitution; or
(iii) a transaction in money or actionable
claim;
(b) a provision of service by an employee to
the employer in the course of or in relation to his employment;
(c) fees taken in any Court or tribunal
established under any law for the time being in force.
Explanation
1 – For the removal of doubts, it is hereby
declared that nothing contained in this clause
shall apply to–
(A) the functions performed by the Members of
Parliament, Members of State Legislative, Members of Panchayats,
Members of Municipalities and Members of other local
authorities who receive any consideration in performing the
functions of that office as such member; or
(B) the duties performed by any person who
holds any post in pursuance of the provisions of the Constitution in that capacity; or
(C) the duties performed by any person as a
Chairperson or a Member or a Director in a body established by the
Central Government or State Governments or local authority and who is not deemed as an employee
before the commencement of this section.
Explanation
2 – For the purposes of this clause, the
expression “transaction in money or actionable
claim” shall not include –
(i) any activity relating to use of money or
its conversion by cash or by any other mode, from one form, currency or
denomination, to another form, currency or denomination for which a separate consideration is charged;
(ii) any activity carried out, for a consideration, in relation to, or for
facilitation of, a transaction in money or actionable claim, including the activity carried out –
(a) by a lottery
distributor or selling agent on behalf of the State Government in
relation to promotion,marketing, organising, selling of lottery or facilitating
in organising lottery of any kind, in any other manner in accordance with the
provisions of the
Lotteries (Regulation) Act, 1998;
(b) by a foreman
of chit fund for conducting or organising a chit in any manner.’;
Explanation
3 – For the purposes of this Chapter, –
(a) an unincorporated association or a body
of persons, as the case may be, and a member thereof shall be treated as distinct
persons;
(b) an establishment of a person in the
taxable territory and any of his other
establishment in a non taxable territory shall be treated as establishments
of distinct persons.
Explanation
4 – A person carrying on a business through a branch or agency or representational office in any territory shall be treated as having an
establishment in that territory;
Equal Remuneration Act, 1976 is one of the chapter of the subject ILGL of CS executive course. In addition to notes we have also provided short video on Equal Remuneration Act.
Equal Remuneration Act 1976
(Notes & Videos)
Introduction (Equal Remuneration Act)
Name: Equal Remuneration Act 1976
Total : 18 Sections
Extends To the whole of India
It is based on Constitutions’
• Article 39(d) : Principle “Equal Pay for Equal Work”
• Article 14 & 16 : Directive Principles of State Policy
Note: Equal Remuneration Ordinance, 1975 hereby repealed
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
Object of the Act (Equal Remuneration Act)
To provides for payment of Equal remuneration
• To Men and Women workers
• For “same work or work of similar nature” without any discrimination
To Prevents discrimination on the ground of sex, against women employees
• while making recruitment for the same work or work of similar nature, or
• In any condition of service subsequent to recruitment
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
Definitions
2(c) “Employer”
Has the meaning assigned to it in clause (f) of Section 2 of the Payment of Gratuity Act, 1972 (39 of 1972);
2(d) “Man” and “Woman”
mean male and female human beings, respectively, of any age;
2(j) Words and expressions
used in this Act and not defined but defined in the Industrial Disputes Act, 1947 (14 of 1947), shall have the meaning respectively assigned to them in that Act.
2(g) “Remuneration”
"Remuneration" means
the basic wage or salary, and
Any additional emoluments payable to Person,
1. either in cash or kind,
2. in respect of employment or work done in such employment,
3. If the terms of the contract of employment, express or implied, were fulfilled
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
2(h) “Same work or work of a similar nature”
It means work in respect of which
1. The Skill, Effort and Responsibility required are the same,
2. when performed By a man or a woman
3.under similar working conditions,
And the differences, if any, between the skill, effort and responsibility required of a man and those required of a woman are not of practical importance in relation to the terms and conditions of employment.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
3: Overriding effect
It says that Provisions of this Act shall have overriding effect over
1. Any other law or
2. Agreement or
3. Contract of Service etc
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
4: Duty of employer to pay equal remuneration
(Equal Remuneration Act)
Section 4 of the Act provides that
1.No employer shall pay to any worker, remuneration, whether payable in cash or in kind,
2.At rates less favourable than workers of the opposite sex
3.for performing the same work or work of a similar nature
And
4. Employer shall not reduce the rate of remuneration of any worker.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
5: No Discrimination while recruiting men & women
(Equal Remuneration Act)
Employer shall not make any discrimination against women
• In recruiting for the same work or work of a similar nature, or
• in any condition of service subsequent to recruitment (promotions, training or transfer)
Except
Where the employment of women in such work is prohibited or restricted by or under any law for the time being in force
However,
Above mentioned section shall not affect any priority or reservation for
Scheduled Castes or Scheduled Tribes,ex-servicemen / retrenched employees or / any other class or category of persons
In the matter of Recruitment to the posts in an establishment or employment
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
7: Authorities for claims and complaints
(Equal Remuneration Act)
Appropriate Government
may appoint such officers, (not below the rank of a Labour Officer), / To be the authorities for hearing and deciding complaints / Of the contravention of any provision of the Act;
And define the local limits within which each such authority shall exercise its jurisdiction.
2 (a) “Appropriate Government” means –
(i) in relation to any employment carried on by or under the authority of the Central Government or a railway administration, or in relation to a banking company, a mine, oilfield or major port or any corporation established by or under a Central Act, the Central Government, and
(ii) in relation to any other employment, the State Government;
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
8: Maintenance of Registers
(Equal Remuneration Act)
It is the Duty of every employer,
• To maintain registers and other documents
• Relating to the workers employed by him in the prescribed manner
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
10: Penalty (Equal Remuneration Act)
2) If any employer;-
makes any Recruitment in contravention of the provisions of this Act; or
makes any Payment of remuneration at unequal rates to men and women workers ; or
makes any Discrimination between men and women workers in contravention of the provisions of this Act; or
omits or fails to carry out any Direction of the appropriate Government,
Then he/ she shall be punishable
with fine (10K – 20K) / with imprisonment (3M to 1 Yr) / with both
Note: For subsequent up to 2 Yrs
(3) If any person being required so to do,
• omits or refuses to produce to an Inspector
• any register or other document or to give any information,
Fine, which may extend to 5K
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
12: Cognizance and trial of offences (Equal Remuneration Act)
(1) No court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try any offence punishable under this Act.
(2) No court shall take cognizance of an offence punishable under this Act except upon"
(a) its own knowledge or upon a complaint made by the appropriate Government or an officer authorized by it in this behalf; or
(b) a complaint made by the person aggrieved by the offence or by any recognized welfare institution or organization.
Explanation
"For the purposes of this sub-section "recognized welfare institution or organization" means a social welfare organization or institution recognized in this behalf by the Central or State Government.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
15. Act not to apply in certain special cases.
(Equal Remuneration Act)
Nothing in this Act shall apply
(a) To cases affecting the terms and conditions of a woman's employment in complying with the requirements of any law giving special treatment to women, or
(b) To any special treatment accorded to women in connection with
(i) the birth or expected birth of a child, or
(ii) The terms and conditions relating to retirement, marriage or death or to any provision made in connection with the retirement, marriage or death
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
16. Power to make declaration
(Equal Remuneration Act)
If appropriate Government is, satisfied that
The differences about
the remuneration, or
a particular species of remuneration, or
men and women workers
In any establishment or employment is based on a factor other than sex,
It may, declare that such act of the employer attributable to such a difference shall not be treated as contravention of any provision of this Act
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
Factories Act 1948 is one of the chapter of the subject ILGL of CS executive course. In addition to notes we have also provided short video on Factories Act 1948
Factories Act 1948 (notes & video)
Object of the Act
To secure
Health, Safety, Welfare
Proper Working Hours, and
Other Benefits
to workers
It provides
that precaution should be taken for
Safety of workers
and Prevention of Accidents
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
i). Making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise,
treating or adopting any article or substance with a view to its use, sale, transport, delivery or disposal; or
ii). Pumping oil, water or sewage or any other substance; or
iii). Generating, transforming, transmitting power; or
iv). Composing types for printing, printing by letter-press, lithography, photogravure or other similar process, or book-binding; or
v). Constructing, reconstructing, repairing, refitting, finishing or breaking up ships or vessels; or
vi). Preserving or storing any article in cold storage.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
The Madras High Court in the case of in Re. Seshadrinatha Sharma, held that to constitute a manufacture there should not
be essentially some kind of transformation of substance and the article need not become commercially as another anddifferent article from that at which it begins its existence so long as there has been an indisputable transformation of substance by the use of machinery and transformed substance is commercially marketable
In the case of Shri Laxmi Dass Premji Ghee Merchant v. R. Inspector of Factories Gantur, where ghee brought from various
customers was sampled chemically, analysed and packed in tins for transportation to the Head Office of the concern for sale in the market, the court held
that manufacturing process was going in the premises.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
The occupier shall ensure, as far as possible health, safety, and welfare of workers while they are working in a factory.
The name of the occupier of the factory is required to be informed to the Chief Inspector of Factories.
The occupier will be held responsible if the provisions of the Factories Act, 1948 are not complied with.
Duties of the Occupier
1) Every occupier shall ensure, so far as is reasonably practicable, the health, safety and welfare of all workers while
they are at work in the factory.
2) Without prejudice to the generality of the provisions of sub-section (1), the matters to which such duty extends shall include:
a) The provision and maintenance of plant and systems of work in the factory that are safe and without risks to health;
b) The arrangement in the factory for ensuring safety and absence of risks to health in connection with the use, handling, storage and transport of articles and substances;
c) The provisions of such information, instruction, training and supervision as are necessary to ensure the health and safety of all
workers at work;
d) The maintenance of all places of work in the factory in a condition that is safe and without risks to health and
provisions and maintenance of such means of access to, and egress from, such places as are safe and without such risks;
e) The provision, maintenance or monitoring of such working environment in the factory for the workers that is safe, without risks to
health and adequate as regards facilities and arrangements for their welfare at work.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
If a worker works beyond 9 hoursa day and 48 hours a week, overtime wages are paid at double the rate of normal wages. (However, overtime wages are not payable on tour.)
Total working hours including overtime should not exceed 60 hours in a week and
Total overtime hours in a quarter should not exceed 50 hours.
1.Leave
NORMAL WORKER
Worker is entitled in every calendar year annual leave with wages at the rate of 1 day for every 20 days of work performed in the previous calendar year (provided that he had worked for 240 days or more in the
previous calendar year).
CHILD WORKER
Child worker
(who is 14 years and above but less than 15 years) is entitled to 1 day leave with wages for every 15 days.
2.Leave
MATERNITY & LAYOFF
While calculating 240 days earned leave, (maternity leave up to 12 weeks and lay off days will be considered but leave
shall not be earned on those days).
Leave can be accumulated up to
30 days
in the case of an adult and
40 days
in the case of a child.
3.Leave
-Leave admissible is exclusive of holidays occurring during or at either end of leave period.
-Leave cannot be taken for more than 3 times in a year.
It may be noted that above-mentioned benefit are the minimum benefits. Employer can of course provide
additional or higher benefits.
Employment of Women (Factories Act 1948)
· A women worker cannot be employed beyond 6 a.m. to 7 p.m.
State Government
can grant exemption to any factory from such provisions
But in no case a woman can be permitted to work during 10 p.m. to 5 a.m.
Shift change
can be done only afterweekly or other holiday and not in between.
Young Person and Adult (Factories Act 1948)
"Young Person" Section 2(d) means
A person who is either a child or an adolescent.,
"Adult”
Section 2(a) means
A person who has completed his 18 year of age.
Employment of Children & Adolescent (Factories Act 1948)
Children below 14 years of age cannot be employed.
A child of age 14 Years but below 15 years can be employed for only 4.5 hours per day.
He should be certified fit by certifying surgeon.
He cannot be employed during night from 10 p.m. to 6 a.m.
A person of 15 years of age but below 18 years of age is termed as adolescent.
An adolescent is not permitted to work between 7 p.m. to 6 a.m.
He can be employed as an adult if he has certificate of fitness for a full days work from a
certifying surgeon.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
Punishment to Welfare Officer (Factories Act 1948)
No punishment
to Welfare Officer without prior sanction of Chief Commissioner of Factories.
However, simple order of termination as per terms of appointment is not punishment and such termination order is valid. [Arun Kumar Bali v. Government, NCT of Delhi]
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
CONSTITUTION OF SITE APPRAISAL COMMITTEES [Section 41A] (Factories Act 1948)
Site Appraisal Committee
shall be constituted by the State Government
to advise
the Government in the matter of examination of applications
for establishment of factories
involving hazardous processes.
The Site Appraisal Committee shall examine an application for the establishment of a factory involving hazardous process
and make its recommendation to the State Government within a period of 90 days in the prescribed form.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
COMPULSORY DISCLOSURE BY THE OCCUPIER [Section 41B] (Factories Act 1948)
It is compulsory on the part of the occupier of every factory involving a hazardous process to disclose all information
regarding dangers, including health hazardsto the
workers
employed in the factory,
the Chief Inspector,
the local authority within whose jurisdiction the factory is situated and
the general public in the vicinity.
SPECIFIED RESPONSIBILITY OF THE OCCUPIER [Section 41C]: (Factories Act 1948)
Accurate
and up-to-date
o health records or medical records
o of the workers of the factory who are exposed to any chemical toxic or any other harmful substances
which are manufactured, stored, handled or transported and
o Such records shall be maintained by the occupier of a factory involving any hazardous process.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
the Central Government may appoint an Inquiry Committee
to inquire
into the standards of health and safety observed in the factory
With a view to finding out the causes of any failure or neglect in the adoption of any measures prescribed for the health and safety
of the workers or the general public.
(furthermore in addition to notes you can also try our full length videos at www.cacscmacoach.com)
This Blog is for students who doing preparations for CA, CS and CMA Exams. Here we will provide you All information related to study, free Demo Notes, Test Series and Video Lectures.
