¡Disfruta de SmartLeges Premium!

Suscríbete a SmartLeges Premium y disfruta de estas ventajas:

  • Consulta tantas leyes como necesites, gratuitas o de pago, sin coste adicional
  • Consulta casi cualquier ley en varios países gracias al nuevo buscador avanzado. ¡Toda la legislación a tu alcance!
  • Disfruta de todas las características de SmartLeges sin restricciones
Ver los planes

Una aplicación imprescindible y gratuita para profesionales y estudiantes del sector jurídico

Leer más
 

¡Regístrate gratis!

¿Quieres consultar esta y otras leyes completas?

Regístrate gratis y podrás consultar las leyes en tu móvil o tablet, además de subrayar textos, añadir notas...

¡Regístrate gratis!

Compartir esta ley Otras leyes de India
Email Facebook Twitter Google Linkedin Tumblr

EMPLOYEES' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT

Ministry of Law and Justice

Act nº 19 of 1952


  • Schedules
  • Act nº 19 of 1952

Preamble

THE EMPLOYEES' PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 19521

[Act, No. 19 of 1952]

[ 4 th March, 1952 ]

PREAMBLE

An Act to provide for the institution of provident funds2[3[ pension fund] and deposit-linked insurance fund] for employees in factories and other establishments.

be it enacted by Parliament as follows:--

1. This Act has been extended to Dadra and Nagar Haveli by Reg. 6 of 1963, section 2 and Schedule I; Pondicherry by Reg. 7 of 1963, section 3 and Schedule I and Goa, Daman and Diu by Reg. 11 of 1963, section 3 and Schedule.

2 . Subs tituted by Act 99 of 1976, section 16, for "and family pension fund" (w .e.f. 1- 8- 1976).

3 . Subs tituted by Act 25 of 1996, sec tion 2, for "family pension fund" (w .r.e.f. 16- 11- 1995).


Section 1. Short title, extent and application

1[(1) This Act may be called the Employees' Provident Funds and Miscellaneous Provisions Act, 1952.]

(2) It extends to the whole of India except the State of Jammu and Kashmir.

2[ (3) Subject to the provisions contained in section 16, it applies--

(a) to every establishment which is a factory engaged in any industry specified in Schedule I and in which3[ twenty] or more persons are employed, and

(b) to any other establishment employing3[ twenty] or more persons or class of such establishments which the Central Government may, by notification in the Official Gazette, specify in this behalf:

Provided that the Central Government may, after giving not less than two months' notice of its intention so to do, by notification in the Official Gazette, apply the provisions of this Act to any establishment employing such number of persons less than3[twenty] as may be specified in the notification.]

4[( 4) Notwithstanding anything contained in sub-section ( 3) of this section or sub-section ( 1) of section 16, where it appears to the Central Provident Fund Commissioner, whether on an application made to him in this behalf or otherwise, that the employer and the majority of employees in relation to any establishment have agreed that the provisions of this Act should be made applicable to the establishment, he may, by notification in the Official Gazette, apply the provisions of this Act to that establishment on and from the date of such agreement or from any subsequent date specified in such agreement.]

5[( 5) An establishment to which this Act applies shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time falls below twenty:

6[***]

1. Substituted by Act 99 of 1976, section 17, for sub-section ( 1) (w .e.f. 1- 8- 1976).

2. Substituted by Act 94 of 1956, section 2, for sub-section ( 3).

3. Substituted by Act 46 of 1960, section 2, for "fifty" (w .e.f. 31- 12- 1960).

4. Substituted by Act 33 of 1988, section 2, for sub-section ( 4) (w .e.f. 1- 8- 1988).

5. Inserted by Act 46 of 1960, section 2 (w .e.f. 31- 12- 1960).

6. Proviso omitted by Act 16 of 1971, section 13 (w.e.f. 23-4-1971).


Section 2. Definitions

In this Act, unless the context otherwise requires,--

1[(a) "appropriate Government" means--

(i) in relation to an establishment belonging to, or under the control of, the Central Government or in relation to an establishment connected with a railway company, a major port, a mine or an oilfield or a controlled industry, 2[ or in relation to an establishment having departments or branches in more than one State,] the Central Government; and

(ii) in relation to any other establishment, the State Government;]

3[ (aa) "authorised officer" means the Central Provident Fund Commissioner, Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner or such other officer as may be authorised by the Central Government, by notification in the Official Gazette;]

(b) "basic wages" means all emoluments which are earned by an employee while on duty or 4[ on leave or on holidays with wages in either case] in accordance with the terms of the contract of employment and which are paid or payable in cash to him, but does not include--

(i) the cash value of any food concession;

(ii) any dearness allowance (that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living), house-rent allowance, overtime allowance, bonus commission or any other similar allowance payable to the employee in respect of his employment or of work done in such employment;

(iii) any presents made by the employer;

(c) "contribution" means a contribution payable in respect of a member under a Scheme 5[ or the contribution payable in respect of an employee to whom the Insurance Scheme applies];

(d) "controlled industry" means any industry the control of which by the Union has been declared by a Central Act to be expedient in the public interest;

6[e) "employer" means--

(i) in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section ( 1) of section 7 of the Factories Act, 1948 ( 63 of 1948), the person so named; and

(ii) in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent;]

(f) "employee" means any person who is employed for wages in any kind of work, manual or otherwise, in or in connection with the work of 7[ an establishment], and who gets, his wages directly or indirectly from the employer, 8[ and includes any person,--

(i) employed by or through a contractor in or in connection with the work of the establishment;

(ii) engaged as an apprentice, not being an apprentice engaged under the Apprentices Act, 1961 ( 52 of 1961), or under the standing orders of the establishment;]

9[(ff) "exempted employee" means an employee to whom a Scheme5[or the Insurance Scheme, as the case may be,] would, but for the exemption granted under10[***] section 17, have applied;

(fff) "exempted 11[ establishment]" means 7[ an establishment] in respect of which an exemption has been granted under section 17 from the operation of all or any of the provisions of any Scheme 5[ or the Insurance Scheme, as the case may be], whether such exemption has been granted to the11[ establishment] as such or to any person or class of persons employed therein;]

(g) "factory" means any premises, including the precincts thereof, in any part of which a manufacturing process is being carried on or is ordinarily so carried on, whether with the aid of power or without the aid of power;

12[ ***]

(h) "Fund" means the provident fund established under a Scheme;

(i) "Industry" means any industry specified in Schedule I, and includes any other industry added to the Schedule by notification under section 4;

5[ (ia) "Insurance F und" means the Deposit-linked Insurance Fund established under sub-section (2) of section 6C;

(ib) "Insurance Scheme" means the Employees' Deposit-linked Insurance Scheme framed under sub-section (1) of section 6Q]

13[14[(ic)] "manufacture" or "manufacturing process" means any process for making, altering, repairing, ornamenting, finishing, packing oiling, washing, cleaning, breaking up, demolishing or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposa l;]

(j) "member" means a member of the Fund;

(k) "occupier of a factory" means the person who has ultimate control over the affairs of the factory, and, where the said affairs are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory;

15[ (kA) "Pension Fund" means the Employees' Pension Fund established under sub-section (2) of section 6A;

(kB) "Pension Scheme" means the Employees' Pension Scheme framed under sub-section (I) of section 6A;]

3[ (ka) "prescribed" means prescribed by rules made under this Act;

(kb) "Recovery Officer" means any officer of the Central Government, State Government or the Board of Trustees constituted under section 5A, who may be authorised by the Central Government, by notification in the Official Gazette, to exercise the powers of a Recovery Officer under this Act;]

16[ (l) "Scheme" means the Employees Provident Fund Scheme framed under section 5;]

15[ (ll) "superannuation", in relation to an employee, who is the member of the Pension Scheme means the attainment, by the said employee, of the age of fifty-eight years;]

3[ (m) "Tribunal" means the Employees' Provident Funds Appellate Tribunal constituted under section 7D.]

1. Substituted by Act 22 of 1958, section 2, for clause (a).

2. Inserted by Act 22 of 1965, section 2 (w .e.f. 24- 11- 1964).

3. Inserted by Act 33 of 1988, section 3 (w .e.f. 1- 8- 1988).

4. Substituted by Act 33 of 1988, section 3, for "on leave with wages" (w .e.f. 1- 8- 1988).

5. Inserted by Act 99 of 1976, section 18 (w .e.f. 1- 8- 1976).

6. Substituted by Act 94 of 1956, section 4, for clause (e).

7. Substituted by Act 94 of 1956, section 3, for "a factory".

8. Substituted by Act 33 of 1988, section 3, for certain words (w .e.f. 1- 8- 1988).

9. Inserted by Act 37 of 1953, section 3.

10. The words "sub-section ( 1) of" omitted by Act 28 of 1963, section 2 (w .e.f. 30- 11- 1963).

11. Substituted by Act 94 of 1956, section 3, for "factory".

12. Clauses (gg) and (ggg) omitted by Act 25 of 1996, section 3 (w.r.e.f. 16-11-1995). Earlier clauses (gg) and (ggg) were inserted by Act 16 of 1971, section 14 (w.e.f. 23-4-1971).

13. Substituted by Act 28 of 1963, section 2, for clause (ia) (w.e.f. 30-11-1963).

14. Clause (ia) re-lettered as clause (ic) by Act 99 of 1976, section 18 (w.e.f. 1-8-1976).

15. Inserted by Act 25 of 1996, section 3 (w.r.e.f. 16-11-1995).

16. Substituted by Act 16 of 1971, section 14, for clause (1) (w.e.f. 23-4-1971).


Section 2A. Establishment to include all departments and branches

1[2A. Establishment to include all departments and branches

For the removal of doubts, it is hereby declared that where an establishment consists of different departments or has branches, whether situate in the same place or in different places, all such departments or branches shall be treated as parts of the same establishment.]

1. Inserted by Act 46 of 1960, section 3 (w.e.f. 31-12-1960).


Section 3. Power to apply Act to an establishment which has a common provident fund with another establishment

1[3. Power to apply Act to an establishment which has a common provident fund with another establishment

Where immediately before this Act becomes applicable to an establishment there is in existence a provident fund which is common to the employees employed in that establishment and employees in any other establishment, the Central Government may, by notification in the Official gazette, direct that the provisions of this Act shall also apply to such other establishment.]

1. Substituted by Act 94 of 1956, section 5, for section 3.


Section 4. Power to add to Schedule I

(1) The Central Government may, by notification in the Official Gazette, add to Schedule I any other industry in respect of the employees whereof it is of opinion that a provident fund scheme should be framed under this Act, and thereupon the industry so added shall be deemed to be an industry specified in Schedule I for the purposes of this Act.

(2) All notifications under sub-section (1) shall be laid before Parliament, as soon as may be, after they are issued.

Section 5. Employees' Provident Fund Schemes

1[(1)] The Central Government may, by notification in the Official Gazette, frame a Scheme to be called the Employees' Provident Fund Scheme for the establishment of provident funds under this Act for employees or for any class of employees and specify the2[establishments] or class of2[establishments] to which the said Scheme shall apply3[and there shall be established, as soon as may be after the framing of the Scheme, a Fund in accordance with the provisions of this Act and the Scheme].

4[(1A) The Fund shall vest in, and be administered by, the Central Board constituted under section 5A.

(1B) Subject to the provisions of this Act, a scheme framed under sub-section (I) may provide for all or any of the matters specified in Schedule II.]

5[(2) A Scheme framed under sub-section (1) may provide that any of its provisions shall take effect either prospectively or retrospectively on such date as may be specified in this behalf in the Scheme.]

1. Section 5 re-numbered as sub-section (1) thereof by Act 37 of 1953, section 4.

2. Substituted by Act 94 of 1956, section 3, for "factories".

3. Added by Act 37 of 1953, section 4.

4. Inserted by Act 28 of 1963, section 3 (w.e.f. 30-11-1963).

5. Inserted by Act 37 of 1953, section 4.


Section 5A. Central Board

1[5A. Central Board

(1) The Central Government may, by notification in the Official Gazette, constitute, with effect from such date as may be specified therein, a Board of Trustees for the territories to which this Act extends (hereinafter in this Act referred to as the Central Board) consisting of the following2[persons as members], namely:--

(a)3[a Chairman and a Vice-Chairman] to be appointed by the Central Government;

4[(aa) the Central Provident Fund Commissioner, ex officio;]

(b) not more than five persons appointed by the Central Government from amongst its officials;

(c) not more than fifteen persons representing Governments of such states as the Central Government may specify in this behalf, appointed by the Central Government;

(d)5[ten persons] representing employers of the establishments to which the Scheme applies, appointed by the Central Government after consultation with such organisations of employers as may be recognised by the Central Government in this behalf; and

(e)5[ten persons] representing employees in the establishments to which the Scheme applies, appointed by the Central Government after consultation with such organisations of employees as may be recognised by the Central Government in this behalf.

(2) The terms and conditions subject to which a member of the Central Board may be appointed and the time, place and procedure of the meetings of the Central Board shall be such as may be provided for in the Scheme.

(3) The Central Board shall6[, subject to the provisions of section 6A7[and section 6C]] administer the Fund vested in it in such manner as may be specified in the Scheme.

(4) The Central Board shall perform such other functions as it may be required to perform by or under any provisions of the Scheme8[, the9[Pension] Scheme and the Insurance Scheme].

4[(5) The Central Board shall maintain proper accounts of its income and expenditure in such form and in such manner as the Central Government may, after consultation with the Comptroller and Auditor General of India, specify in the Scheme.

(6) The accounts of the Central Board shall be audited annually by the Comptroller and Auditor General of India and any expenditure incurred by him in connection with such audit shall be payable by the Central Board to the Comptroller and Auditor General of India.

(7) The Comptroller and Auditor General of India and any person appointed by him in connection with the audit of the accounts of the Central Board shall have the same rights and privileges and authority in connection with such audit as the Comptroller and Auditor General has, in connection with the audit of Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers, documents and papers and inspect any of the offices of the Central Board.

(8) The accounts of the Central Board as certified by the Comptroller and Auditor General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded to the Central Board which shall forward the same to the Central Government along with its comments on the report of the Comptroller and Auditor General.

(9) It shall be the duty of the Central Board to submit also to the Central Government an annual report of its work and activities and the Central Government shall cause a copy of the annual report, the audited accounts together with the report of the Comptroller and Auditor General of India and the comments of the Central Board thereon to be laid before each House of Parliament.]

1. Inserted by Act 28 of 1963, section 4 (w.e.f. 30-11-1963).

2. Substituted by Act 33 of 1988, section 4, for "persons" (w.e.f. 1-8-1988).

3. Substituted by Act 33 of 1988, section 4, for "a Chairman" (w.e.f. 1-8-1988).

4. Inserted by Act 33 of 1988, section 4 (w.e.f. 1-8-1988).

5. Substituted by Act 33 of 1988, section 4, for "six persons" (w.e.f. 1-8-1988).

6. Inserted by Act 16 of 1971, section 15 (w.e.f. 23-4-1971).

7. Inserted by Act 99 of 1976, section 19 (w.r.e.f. 1-8-1976).

8. Substituted by Act 99 of 1976, section 19, for "and the Family Pension Scheme" (w.e.f. 1-8-1976).

9. Substituted by Act 25 of 1996, section 4, for "Family Pension" (w.r.e.f. 16-11-1995).


Section 5AA. Executive Committee

1[5AA. Executive Committee

(1) The Central Government may, by notification in the Official Gazette, constitute, with effect from such date as may be specified therein, an Executive Committee to assist the Central Board in the performance of its functions.

(2) The Executive Committee shall consist of the following persons as members, namely:--

(a) a Chairman appointed by the Central Government from amongst the members of the Central Board;

(b) two persons appointed by the Central Government from amongst the persons referred to in clause (b) of sub-section (1) of section 5A;

(c) three persons appointed by the Central Government from amongst the persons referred to in clause (c) of sub-section (1) of section 5A;

(d) three persons representing the employers elected by the Central Board from amongst the persons referred to in clause (d) of sub-section (1) of section 5A;

(e) three persons representing the employees elected by the Central Board from amongst the persons referred to in clause (e) of sub-section (1) of section 5A;

(f) the Central Provident Fund Commissioner, ex officio.

(3) The terms and conditions subject to which a member of the Central Board may be appointed or elected to the Executive Committee and the time, place and procedure of the meetings of the Executive Committee shall be such as may be provided for in the Scheme.]

1. Inserted by Act 33 of 1988, sec. 5 (w.e.f. 1-8-1988).


Section 5B. State Board

1[5B. State Board

(1) The Central Government may, after consultation with the Government of any State, by notification in the Official Gazette, constitute for that State a Board of Trustees (hereinafter in this Act referred to as the State Board) in such manner as may be provided for in the Scheme.

(2) A State Board shall exercise such powers and perform such duties as the Central Government may assign to it from time to time.

(3) The terms and conditions subject to which a member of a State Board may be appointed and the time, place and procedure of the meetings of a State Board shall be such as may be provided for in the Scheme.]

1. Inserted by Act 28 of 1963, section 4 (w.e.f. 30-11-1963).


Section 5C. Board of Trustees to be body corporate

1[5C. Board of Trustees to be body corporate

Every Board of Trustees constituted under section 5A or section 5B shall be a body corporate under the name specified in the notification constituting it, having perpetual succession and a common seal and shall by the said name sue and be sued.]

1. Inserted by Act 28 of 1963, section 4 (w.e.f. 30-11-1963).


Section 5D. Appointment of officers

1 [5D. Appointment of officers

(1) The Central Government shall appoint a Central Provident Fund Commissioner who shall be the Chief Executive Officer of the Central Board and shall be subject to the general control and superintendence of that Board.

(2) The Central Government may also appoint 2 [a Financial Adviser and Chief Accounts Officer] to assist the Central Provident Fund Commissioner in the discharge of his duties.

(3) The Central Board may appoint 3 [subject to the maximum scale of pay, as may be specified in the Scheme, as many Additional Central Provident Fund Commissioners, Deputy Provident Fund Commissioners, Regional Provident Fund Commissioners, Assistant Provident Fund Commissioners and] such other officers and employees as it may consider necessary for the efficient administration of the Scheme, 4 [the 5 [Pension] Scheme and the Insurance Scheme].

(4) No appointment to 6 [the post of the Central Provident Fund Commissioner or an Additional Central Provident Fund Commissioner or a Financial Adviser and Chief Accounts Officer or any other post under the Central Board carrying a scale of pay equivalent to the scale of pay of any Group 'A' or Group 'B' post under the Central Government] shall be made except after consultation with the Union Public Service Commission:

Provided that no such consultation shall be necessary in regard to any such appointment--

(a) for a period not exceeding one year; or

(b) if the person to be appointed is at the time of his appointment--

(i) a member of the Indian Administrative Service, or

(ii) in the service of the Central Government or a State Government or the Central Board in a 6 [Group 'A' or Group 'B' post].

(5) A State Board may, with the approval of the State Government concerned, appoint such staff as it may consider necessary.

(6) The method of recruitment, salary and allowances, discipline and other conditions of service of the Central Provident Fund Commissioner, 2 [and the Financial Adviser and Chief Accounts Officer] shall be such as may be specified by the Central Government and such salary and allowances shall be paid out of the Fund.

7 [(7) (a) The method of recruitment, salary and allowances, discipline and other conditions of service of the Additional Central Provident Fund Commissioner, Deputy Provident Fund Commissioner, Regional Provident Fund Commissioner, Assistant Provident Fund Commissioner and other officers and employees of the Central Board shall be such as may be specified by the Central Board in accordance with the rules and orders applicable to the officers and employees of the Central Government drawing corresponding scales of pay:

Provided that where the Central Board is of the opinion that it is necessary to make a departure from the said rules or orders in respect of any of the matters aforesaid, it shall obtain the prior approval of the Central Government.

(b) In determining the corresponding scales of pay of officers and employees under clause (a), the Central Board shall have regard to the educational qualifications, method of recruitment, duties and responsibilities of such officers and employees under the Central Government and in case of any doubt, the Central Board shall refer the matter to the Central Government whose decision thereon shall be final.]

(8) The method of recruitment, salary and allowances, discipline and other conditions of service of officers and employees of a State Board shall be such as may be specified by that Board, with the approval of the State Government concerned.]

1. Inserted by Act 28 of 1963, section 4 (w.e.f. 30-11-1963).

2. Substituted by Act 33 of 1988, section 6, for certain words (w.e.f. 1-8-1988).

3. Inserted by Act 33 of 1988, section 6 (w.e.f. 1-8-1988).

4. Substituted by Act 99 of 1976, section 20, for "and the Family Pension Scheme" (w.e.f. 1-8-1976).

5. Substituted by Act 25 of 1996, section 4, for "Family Pension" (w.r.e.f. 16-11-1995).

6. Substituted by Act 33 of 1988, section 6, for "Class I or Class II post" (w.e.f. 1-8-1988).

7. Substituted by Act 33 of 1988, section 6, for sub-section (7) (w.e.f. 1-8-1988).


Section 5DD. Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds

1[5DD. Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds

No act done or proceeding taken by the Central Board or the Executive Committee constituted under section 5AA or the State Board shall be questioned on the ground merely of the existence of any vacancy in, or any defect in the constitution of, the Central Board or the Executive Committee or the State Board, as the case may be.]

1. Inserted by Act 33 of 1988, section 7 (w.e.f. 1-8-1988).


Section 5E. Delegation

1[5E. Delegation

2[The Central Board may delegate to the Executive Committee or to the Chairman of the Board or to any of its officers and a State Board may delegate to its Chairman or to any of its officers], subject to such conditions and limitations, if any, as it may specify, such of its powers and functions under this Act as it may deem necessary for the efficient administration of the scheme3[the4[Pension] Scheme and the Insurance Scheme].]

1. Inserted by Act 28 of 1963, section 4 (w.e.f. 30-11-1963).

2. Substituted by Act 33 of 1988, section 8, for certain words (w.e.f. 1-8-1988).

3. Substituted by Act 99 of 1976, section 20, for "and the Family Pension Scheme" (w.e.f. 1-8-1976).

4. Substituted by Act 25 of 1996, section 4, for "Family Pension" (w.r.e.f. 16-11-1995).


Section 6. Contributions and matters which may be provided for in Schemes

1 [***] Thecontribution which shall be paid by the employer to the Fund shall be 2 [3 [ten percent]] of the basic wages, 4 [dearness allowance and retaining allowance (ifany)] for the time being payable to each of the employees 5 [(whetheremployed by him directly or by or through a contractor)], and the employees'contribution shall be equal to the contribution payable by the employer inrespect of him and may, 6 [if any employee so desires, be an amount exceedings3 [ten per cent.] of his basic wages, dearness allowance and retaining allowance(if any), subject to the condition that the employer shall not be under anobligation to pay any contribution over and above his contribution payable underthis section]:

6 [Providedthat in its application to any establishment or class of establishments whichthe Central Government, after making such inquiry as it deems fit, may, bynotification in the Official Gazette specify, this section shall be subject tothe modification that for the words 7 ["ten per cent."], at both theplaces where they occur, the words 7 ["twelve per cent."] shall besubstituted:]

Providedfurther that where the amount of any contribution payable under this Actinvolves a fraction of a rupees, the Scheme may provide for the rounding off ofsuch fraction to the nearest rupee, half of a rupee or quarter of a rupee.

8 [Explanation1].--For the purposes of this 9 [section], dearness allowanceshallbe deemed to include also the cash value of any food concession allowed to theemployee.

10 [Explanation2.--For the purposes of this 9 [section], "retaining allowance" meansan allowance payable for the time being to an employee of any factory or otherestablishment during any period in which the establishment is not working, forretaining his services.]

11 [***]

1.The brackets and figure "(1)" omitted by Act 28 of 1963,section 5(w.e.f. 30-11-1963).

2.Substituted by Act 33 of 1988, section 9, for "six and a quarter per cent"(w.e.f. 1-8-1988).

3.Substituted by Act 10 of 1998, section 2, for "eight and one third per cent."(w.r.e.f. 22-9-1997).

4.Substituted by Act 46 of 1960, section 4, for "and the dearness allowance"(w.e.f. 31-12-1960).

5.Inserted by Act 28 of 1963, section 5 (w.e.f. 30-11-1963).

6.Substituted by Act 33 of 1988, section 9, for certain words (w.e.f. 1-8-1988).

7.Substituted by Act 10 of 1998, section 2, for "eight and one third per cent."and "ten per cent." respectively (w.r.e.f 22-9-1997).

8.Original Explanation re-numbered as Explanation 1 by Act 46 of 1960, section 4(w.e.f. 31-12-1960).

9.Substituted by Act 28 of 1963, section 5, for "sub-section" (w.e.f.30-11-1963).

10.Inserted by Act 46 of 1960, section 4 (w.e.f. 31-12-1960).

11.Sub-sections (2) and (3) omitted by Act 28 of 1963, section 5 (w.e.f. 30-11-1963),sub-section (3) was Inserted by Act 37 of 1953, section 5.