GTS Ha - Que /a9 Registered No.-768/97 ey THE ASSAM GAZETTE errata EXTRAORDINARY ate agg alat eats PUBLISHED BY THE AUTHORITY 18 S11 FS, CAMA, 1 CTH, 2021, 10 Hf, 1943 (FF) No. 511 Dispur, Monday, Ist November, 2021, 10th Kartika, 1943 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LABOUR WELFARE DEPARTMENT :: LABOUR (RC) BRANCH ‘The 20th October, 2021 GLR(RC) 10/2021/201.- The following draft rules, which the Government of Assam proposes to make in exercise of the powers conferred under section 67 of the Code on Wages, 2019 ( Central ‘Act No.29 of 2019) read with section 24 of the General Clauses Act, 1897 (Central Act No. 10 of 1897) and in supersession of the ~ (i) Assam Payment of Wages Rules, 1937 : (i) Assam Payment of Wages (Procedure) Rules, 1981 : (iy Assam Minimum Wages Rules, 1952 made by the Government of Assam in exercise ofthe powers conferred by the Payment of Wages Act, 1936 (Central Act No. of 1936) and the Minimum Wages Act, 1948 ( Central Act No, 14 of 1948) which are repealed by section 69 of the said code on Wages, 2019 except as respects things done or omitted to be done before such supersession, ate hereby notified, as required by sub-section (1) of section 67, for information ofall persons Ikely to be affected thereby and the notice is hereby given that the said draft notification will be taken into consideration after the expiry of 2 period of forty ive days from the date on which the copies of the official Gazette in which this notification is published are made avaliable to the publ3114 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 Objections and suggestions, if any, shall be addressed to the Secretary, Labour Welfare Department, Government of Assam, Dispur-6 , (Email :labour.assam@gmail.com) ; Objections and suggestions, which may be received from any person with respect to the said draft notification before expiry of the period specified above, will be considered by the State Government, CHAPTER I PRELIMINARY 1. Short title, extent and commencement.- (2) These rules may be called the Assam Wages Rules, 2021. (2) They shall extend to the whole of Assam. (3) They shall come into force on the date of their final publication in the Official Gazette. 2. Definitions. In these rules, unless the subject or context otherwise requires, — (a) “authority” means the authority appointed by the State Government under sub- section (1) of section 45; (6) “appellate authority” means the appellate authority appointed by the State Government under Sub-section (1) of section 49; (c) “appeal” means an @ppeal preferred under sub-section (1) of section 49; (d) “Board” means the State Advisory Board constituted by the State Government under sub-section (4) of section 42; (e) “Chairperson” means the chairperson of the State. Advisory Board; (f] “Code” means the Code on Wages, 2019 (Central Act 29. 0f2019); (c) “committee” means a committee appointed by the State Government under clause (2) of sub-section (1) of section 8; (h) “day” means a period of 24 hours beginning at mid-night; (i) “Firm” means the meaning as assigned to it in the Indian Partnership Act, 1932 {9 of 1932), (j) "FORM" means a form appended to these rules; (k) “Government “means the Government of Assam; (i) "highly skilled occupation” means an occupation which calls in its performance a specific level Of perfection and required competence acquired through intensive technical or professionel training or practical occupational experience fora considerable period and also requires of an employee to assume full responsibilty for his judgment or decision involved in the execution of such occupation; {m) “Inspector-cunvFacitator” means a person appointed by the State Government, by notification under sub-section (1) of section 51; (n) “member’ means a member of the Board and includes its Chairperson; {0} "metropolitan area” means a geographical area covered by the Municipal Corporation. (P] "non-metropolitan area” means a geographical ares covered by a Municipal Board/Town Committee; (2) “rural area” means a geographical area which is neither covered by a Municipal Corporation/Municipal Board nor a Town Committee; (1) “registered ‘trade union” means a trade union registered under The Tra, oo‘THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3115 {¢) “Schedule” means the schedule to these rules; {t) “section” means a section of the Code; {(u) “semi-skilled occupation” means an occupation which in its performance require the application of skill gained by the experience on job which is capable of being applied under the supervision or guidance of a skilled employee and includes supervision over the unskilled occupation; (¥) “skilled occupation” means an occupation which involves skill and competence in its Performance through experience on the job or through training as an apprentice ina technical or vocational institute and the performance of which cals for initiating and Judgment; (w) “unskilled occupation” means an occupation which in its performance requires the application of simply the operating experience and involves no further skills; {x) all other words and expressions used herein in these rules and not defined shall have the meanings respectively assigned to them under the Code. CHAPTER II ‘Minimum Wages 3. Manner of calculating the minimum rate of wages, - (1) For the purposes of sub-section (6) of section 6, the minimum rate of wages shall be fixed on the basis keeping in view the following criteria , namel (i the standard working class family which includes a spouse and two children apart from the earning worker; an equivalent of three adult consumption units; (i) @ net intake of 2700 calories per day per consumption ut (ii) 66 meters cloth per year per standard working class fami (iv) housing rent expenditure to constitute 10 per cent of food and clothing expenditure; (v) fuel, electricity and other miscellaneous items of expenditure to constitute 20 percent of minimum wage; (vi) expenditure for children education, medical requirement, recreation and ‘expenditure on contingencies. (2) The State Government shall not fix the minimum wages below the floor wages fixed by the Central Government under section 9 of the Code on Wage, 2019. (3) When the rate of wages for a day is fixed, then, such amount shall be divided by eight for fixing the rate of wages for an hour and multiplied by twenty-six for fixing the rate of wages for a month and in such division and multiplication the factors of one-half and more than one-half shall be rounded as next figure and the factors less than one-half shall be ignored. 4, Norms for fixation of minimum rate of wages. - (1) While fixing the minimum rate of wages under section 6, the Government shall divide the concerned geographical area into three categories, that is to say ‘metropolitan area’, ‘non- metropolitan area’ and ‘rural area’.ER O1, 2021 3116 _"THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMB (2) The Government shall constitute @ State Level Technical Commitee orth purse advising the Government in respect of skill categorization, which shall con embers namely: - , . ) Labour Commissioner, Assam - Chairperson . th Joint Secretary/Addl. Secretary/Secretary, iatewe wate Deptt. - Member; (ii) Additional Labour Commissioner, Assam - Member {iv) Arepresentative from the Department of Skil, Employment and Entrepreneurship, Government of Assam, dealing with skill development = Member; ; ; {v) Arepresentative from the Directorate of Skil, Employment and Entrepreneurship, Government of Assam, dealing with skill development - Member, (vi) Two technical experts in wage determination as nominated by the State Government -Members; (vi) Two representatives from Trade Union ~ Member; (viii) Two representatives from Employers - Member: (ix) The Deputy Labour Commissioner, Assam, dealing with the wages Member Secretary; (x) Any other Member as nominated by the State Government, (3) The Government shall, on the advice of the technical committee referred to in sub-rule (2) above, categorize the occupations of the employees into four categories that is to say unskilled, semi- skilled, skilled and highly skilled by modifying, deleting or adding any entry in the categorization of such ‘occupations specified in Schedule -A. (4) The technical committee referred in sub-rule (2) shall while advising the Government under sub-rule (3) shall take into account, to the possible extent, the State classification of occupation or skills qualification frame work or other similar frame work for the time being formulated to identify occupations. 5. Time Interval for revision of dearness allowanc: Endeavour shall be made so that the cost-of-living allowance and the cash value of the concession in respect of essential commodities at concession rate shall be computed once before 1* April and 1° October in every year to revise the dearness allowance payable to the employees on the minimum wages. 6. Circumstances under clause (i) of the proviso to section 10.— ‘An employee shall not be entitled to receive wages for a full normal working day under section 10, if he isnot entitled to receive such wage under any other law for the time being in force, 7. Number of Hours of work which shall constitute a normal working day. — (1) The normal working day under clause (a) of sub-section (1) of section 13 shall be comprised of eight hours of work and one or more intervals of rest which in total shall not exceed one hour. (2) The working day of an employee shall be so arranged that inclusive of the intervals of rest, if any, it shall not spread over more than ten and half hours on any day. (3) The provisions of sub-rules (1) and (2) above shall, in the case of an employee employed in agricultural employment, shall be subjected to such modifications as may, from time to time, be determined by the Government. ‘8. Weekly day of rest. — (1) Subject to the provisions of this rule, an employee shall be allowed a day of rest every week (hereinafter referred to as “the rest day”) which shall ordinarily be Sunday, but the employer may fix any other day of the week as the rest day for any employee or class of employees:THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3117 Provided that an employee shall be al entitled for the rest de id vis sub- worked under the same employer fora continous period of rat ss thansdnyss of ay fret ase that the employee shall be informed of the day fixed as the rest day and quent change in the rest day before the change is affected, by display of a notice to that effect in the place of employment a this behalf, >yment at the place specified by the Inspector-cum-Faclitator in. Explanatlon.- For the purpose of com; putation of the continuous period of not less than si k but ven oly an allowance fr attendance andi not provided with work, a day on which " employe sl off on payment of omensaton under the dul eaten Code, 2020 (at Act . 35 OF 2020), and any leave or holiday, with or without pay, granted by th tc employee in the period of 3x days immediately preceding the rest day shal be eemed te odors on which the employee has worked. eeerson (2) An employee shall be granted- {a) for rest day wages calculated at the rate applicable to the next preceding day; and (b) where he works on the rest day and has been given a substituted rest day, ‘then, he shall be paid wages for the rest day on which he worked, at the overtime rate and wages forthe substituted rest day at the rate applicable to the next preceding day: Provided that where- {i) the minimum rate of wages of the employee as notified under the Code has been worked out by dividing the minimum monthly rate of wages by twenty- six; oF (ii) the actual daily rate of wages of the employee has been worked out by dividing the monthly rate of wages by twenty-six and such actual daily rate ‘of wages is rot less than the notified minimum daily rate of wages of the ‘employee, then, no wages for the rest day shall be payable; and (il) the employee works on the rest day and has been given a substituted rest day, then, he shall be paid, only for the rest day on which he worked, an amount equal to the wages payable to him at the overtime rate and, if any dispute arises whether the daily rate of wages has been worked out in accordance with the provisions of this proviso, the Labour Commissioner, Assam/Addl.Labour Commissioner, Assam ‘and the Deputy Labour Commissioner, Assam having territorial jurisdiction for the areas as allotted to him/her by the Government may, on application made to him/her in this bebalf, decide the same, after giving an opportunity to the parties concerned to make written representations: it the wages that in case of an employee governed by a piece-rate system, a ce the sk the case may be, shall be such as the State for the rest day, or the substituted rest day, 25 ; Government may, from time to time determine having regard to the minimum rate of wages fixed under the Code, in respect of the employment. st day on which the employee has he substituted rest day, as the case may be; and where diately after the rest day, the next preceding day ‘which precedes the rest day. In this sub-rule ‘next preceding day’ means the la .des the rest day or t day falls on a day immet yyee has worked, Explanation- worked, which precet the substituted rest means the last day on which the emplo\ITE, EXTRAORDINARY, NOVEMBER 01, 2021 3118 __ THE ASSAM GAZE ce of more favourable terms, if any, + under the terms of any award, be entitled only to more rule shall nat operate to the prejudl be, entitled under an (3) The provisions of this vice, and in such a case, the to which an employee may agreement or contract of se! favourable terms aforesaid. aieek iod of seven days beginning at txplanation- For the purposes of this rule, ‘week shall mean 2 peri wa midnight on Saturday night. 9. Night shifts. — ; - Where an employee in an employment works on a shift which extends beyond midnight, then, - 7 shall, in this case means a period of twenty-four consecutive hours beginning from the time when his shift ends; and {b) the following day in such a case shall be deemed to be the period of twenty-four hours beginning from the time when such shift ends, and the hours after midnight during which such employee was engaged in work shall be counted towards the previous day, ses of sub-section (2) of section 13.- (2) @holiday for the whole day for the purposes of rule 10. The extent and conditions for the purpos In case of employees, - {a) engaged in any emergency which could not have been foreseen or prevented; (b) engaged in work of the nature of preparatory or complementary work which _ must necessarily be carried on outside the limits laid down for the general working in the employment concerned; {c) whose employment is essentially intermittent; (d) engaged in any work which for technical reasons has to be completed before the duty is over; and (e) engaged in a work which could not be carried on except at times dependent on the irregular action of natural forces; the provisions of rules 7,8 and 9 of these rules shall apply subject to the condition that — (i) the spread over of the hours of work of the employee shall not exceed 16 hours in any day; and (ii) the actual hours of work excluding the intervals of rest and the periods of inaction during which the employee may be on duty but is not called upon to display either physical activity or sustained attendance shall not exceed 9 hours in any day. 11, Longer wage period.- The longer wage period for the purposes of minimum rate of wages under section 14 shall be by the month,‘THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 __3119 CHAPTER III Payment of Wages 12. Recovery under sub-section (4) of section 18. - Where the total deductions authorized under sub-section (2) of section 18 exceed fifty per cent of the wages of an employee, tlie excess shall be carried forward and recovered from the wages of succeeding wage period or wage periods, as the case may be, in such installments so that the SEY In nical: ate Me fy cant of the wages of the employee in that month. 13. The authority under sub-section (1) of section 19.- The Assistant Labour Commissioner and Labour Officer (Independentjhaving jurisdiction over the place of work of the employee concerned shall be the authority for the purposes of sub-section (1) of section19. 14, The manner of exhibiting the notice under sub-section (2) of section 19. - Annotice referred to in sub-section (2) of section 19 shall be displayed at the conspicuous place in the premises of the work place in which the employment is carried on, so that every concerned ‘employee would be able easily to read the contents of the notice and a copy of the notice shall be sent to the Inspector-cum- Facilitator having jurisdiction. 15. The procedure under sub-section (3) of section 19. - ‘The employer shall give an intimation in writing for obtaining the approval of the imposition of fine to the Assistant Labour Commissioner and Labour Officer (Independent) referred to in rule 13 who shall, before granting or refusing the approval, give opportunity of being heard to the employee and the employer concerned. 16. Intimation of deduction.- (2) Where an employer makes any deduction in pursuance of the proviso to sub-section (2) of section 20 he shall make intimation of such deduction to the Inspector- cum-Facilitator having Jurisdiction within 10 days from the date of such deduction explaining therein the reason of Such deduction. {2) The Inspector-cum-Facilitator shall, after receiving intimation under sub-rule (1), exemine such intimation and if he finds that the explanation given therein is in contravention of any provision of the Code or the rules made thereunder, he shall initiate appropriate action under the Code against the employer. 17. Procedure for deduction under sub-section (1) and (2) of section 21. - ‘Any employer desiring to make deduction for damages or loss from the wages of an employee shall, (i) explain to the employee personally and also in writing the damage or loss of goods expressly entrusted to the employee for custody or for loss of money for which he is required to account and how such damages or loss is directly attributable to the neglect or default of the employee; and {i) thereafter, give the employee an opportunity to offer any explanation and deduction for any damages or loss, if made, shall be intimated to the employee within fifteen days from ‘the date of such deduction.3120 THEASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 18. Conditions regarding recovery of advance under section 23.- The recovery, as the case may be of - . to severe of money given to an employee after the employment begins under clause (by of section 23; or (i) advances of wages to an employee not already earned under clase (ef setion23, he employer from the wages of the concerned employee in installments shall be made by the employer area determined by the employer, so as any or all installments in a wat ° per cent of the wages of the employee in that wage period and the particulars of such recovery shall be recorded in the register maintained in FORM-I. 19, Deduction under section 24 .- Deductions for recovery of loans granted for house building or other purposes approved by the State Government, and the interest due in respect thereof shall be, subject to any direction made or circular issued by the State Government from time to time regulating the extent to which such loans may be granted and the rate of interest shall be payable thereon. CHAPTER IV Payment of Bonus 20. Calculation of set on or set off for the sixth accounting year.- For the sixth accounting year, set on or set off, as the case may be, shall be made under clause {i) of sub- section (7) of section 26, in the manner illustrated in Schedule -B, taking into account the excess or deficiency, if any, as the case may be, of the allocable surplus set on or set off in respect of the fifth and sixth account years 21. Computation of gross profits under clause (a) of section 32.- ‘The gross profits derived by an employer from an establishment in respect of the accounting year shall in the case of banking company, be calculated in the manner specified in Schedule- C, 22. Computation of gross profits under clause (b) of section 32.- ‘The gross profits derived by an employer from an establishment in respect of the accounting year ina case other than banking company, be calculated in the manner specified in Schedule- D. 23. Deduction of further sums under clause (c) of section 34. - ‘The further sums as are specified in respect of the employer in Schedule-£ shall be deducted from the gross profit as prior charges under clause (c) of section 34, 24. Manner of carrying forward under sub-section (1) of section 36. - Where for any accounting year, the allocable surplus exceeds the amount of maximum bonus payable to the employees in the establishment under section 26, then, the excess shall, subject toa limit of twenty per cent. of the total salary or wage of the employees employed in the establishment in that accounting year, be carried forward for being set on in the succeeding accounting year and so ‘on up to and inclusive of the fourth accounting year to be utilised for the purpose of payment of bonus in such manner illustrated in Schedule- B.THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021__3121 25. Manner of carrying forward under sub-section (2) of section 36, - Where for any accounting year, there is no available surplus or the allocable surplus in respect of that year falls short of the amount of minimum bonus payable to the employees in the establishment under section 26, and there is no amount or sufficient amount carried forward and set on under rule 29 which could be lized for the purpose of payment of the minimum bonus, then, such minimum amount or the eficiency, as the case may be, shall be carried forward for being set off in the succeeding accounting jear and i ve edule p "UP t@ and inclusive of the fourth accounting year in such manner illustrated CHAPTER V State Advisory Board ‘A. The procedure of State Advisory Board under sub-section (4) of section 42 26. Constitution of the Board.- {1) The Board shall consist of the persons to be nominated by the Government representing employers and employees as specified in clauses (a) and (b) of sub-section (6) of section 42 and the independent persons not exceeding 1/3rd of the total Members of the Board as specified in clause (c) of that sub-section, The constitution of the Board shall be as follows:- (i) The Chairperson (as defined under clause (a) of sub-section (7) of section 42 of the Code on Wages, 2019); {ii) Six persons representing Employers; (iii) Six persons representing Employees; (iv) Six independent persons, (2) One-third of the members of the Board as referred to in sub-rule (1) shall be women. (3) The Chairperson of the Board shall be appointed by the State Government from among the independent persons as referred to in clause (iv) of sub-rule (1). 27. Additional function of the Board.- In addition to the functions specified in sub-section (4) of Section 42, the Board on reference by the State Government advise the Government of Assam on the issue relating to the fixation of minimum wages in respect of- ; (i) working journalists as defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions ‘Act,1955 (Central Act No 45 of 1955);and (il) sales promotion employees as defined in clause (4) of section 2 of the Sales Promotion ions of Service) Act, 1976 (Central Act No. 11 of1976). Employees (Con it z under i rd constitute separate committees or sub-committees ne of sector 42 toleok matters specified above. sub-section 5 of Section 42 to look into issues pertaining to ing of the Board. - ; ' * "The chairperson may, subject to the provision of rule 30 call a meeting ofthe Board, at anytime a ol mm not less than one half of the members, the Provided that on requisition in writing fror i equisition. Chairperson shall call a meeting within thirty days from the date of the receipt of such reqNOVEMBER 01, 209) ORDINARY, 3122 _THEASSAM GAZETT TRA ting and 29. Notice of meetings. ime and place of every meet notice; ancy aa et fixed for such meeting: Provided that in the case of an emergen fix the date, ti ve atngyh al a ol post and electronical re ting, notice of seven days on} it meeting, ly may be. Wen ts every member. 30, Function of Chalrperson.~ The choipersonshalh= a pour et et the Chairperson at any meeting, the membe Provided that in the absence of Srraribet uatrahal resae se hi tin Ives by 2 majority of oa sting of the Board; te Bo rd, if any issue has to be decided by voting, conduct ret voting in the meeting. the from amongst themsel ts {il) decide agenda of e: i i Boar {ii where in the meeting of the ia ‘and count or cause to be counted the sec! 31. Quorum. - | iti one barnes shall be transacted at any meeting unless at least one-third of the member, and least one representative member each of both the employers and an employee are present; Provided thet, if at any meeting less than one-third of the members are present. yy Chairperson may adjourn the meeting to a date not later than seven days from the date of ye original meeting and it shal thereupon be lawful to dispose of the business at such adjourn ‘meeting irrespective of the number of members present: Provided further that the date, time and place of such adjourned meeting shal be intimates to all the members electronically or by a Registered post. 32. Disposal of business of the Board. - All business of the Board shall be considered at a meeting of the Board, and shall be decided by ‘a majority of the votes of members present and voting and in the event of an equality of votes, the Chairperson shall have a casting vote: Provided that the Chairperson may, if he thinks fit, direct that any matter shall be decided by the circulation of necessary papers and by securing written opinion of the members: Provided further that no decision on any matter under the preceding proviso shall be taken, unless supported by not less than two-thirds majority of the members. 33. Method of voting. - Voting in the Board shall ordinarily be by show of hands, but if any member asks for voting by ballot, ori the Chairperson so decides, the voting shall be by secret ballot and shall be held in such manner as the Chairperson may decid 34, Proceedings of the ‘Meetings. - (1) The proceedings of each meeti i i oe ing of the Board showing inter alia the names of the mem preset aa at shall be forwarded to each member and to the State Government as soon afte the ing as possible, and in any case, not less than ‘seven days before the next meeting. an 2 The proceedings OF each meeting ofthe Board shall be confirmed with such mefatin Ys: may be considered necessary at the next meeting‘THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 __3123 35. Summoning of witnesses and production of documents. - (1) The Chairperson may summon any person to appear as a witness if required in the course of the discharge of his duty and require any person to produce any document. {2) Every person who is summoned and appears as a witness before the Board shall be entitled to an allowance for expenses by him in accordance with the scale for the time being in force for payment of such allowance to witnesses appearing before a civil court. 36. Appointment of the committees.- The State Government may constitute as many committee under clause (a) of sub-section (1) of section 8 as it considers necessary for the purposes specified in that clause. The Terms of office of members of the Board under sub-section (11) of section 42 37. Term of office of members of the Board.- (1) The term of office of the chairperson or a member, as the case may be, shall be normally two ‘years commencing from the date of his nomination under sub-section (4) of section 42: Provided that such chairperson or 2 member shall, notwithstanding the expiry of the said period of two years, continue to hold office until his successor is nominated. (2) An independent member of the Board nominated to fill a casual vacancy shall hold office for the remaining period of the term of office of the member in whose place he is nominated. (3) The other members of the Board shall hold office during the pleasure of the State Government, 38, Travelling allowance. - ‘A member of the Board, shall be entitled to draw travelling and halting allowance for any journey performed by him in connection with his duties as such member at the rates and subject to the conditions applicable to a government servant of the Class—| officer of the State Government. 39, Officers and Staff. - ‘The State Government may provide a Secretary not below the rank of Secretary to the Government of Assam, other officers and staff to the Board, as it may think necessary for the functioning of the Board. ‘40. Eligibility for re-nomination of the members of the Board. - ‘An outgoing member shall be eligible for re-nomination for the membership of the Board not more than two terms. 41. Resignation of the Chairperson and other members of the Board. - (1) A member of the Board, other than the Chairperson, may, by giving notice in writing to the Chairperson, resign his membership and the Chairperson may resign by a letter addressed to the State Government. (2) A resignation shall take effect from the date of communication of its acceptance or on the expiry of 30 days from the date of resignation, whichever is earlier. (3) When a vacancy occurs or is likely to occur in the membership of the Board, the Chairperson shall submit a report to the State Government immediately and the State Government shall, then, take steps to fil the vacancy in accordance with the provisions of the Code,3124 _ THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 42. Cessation of membership. - fa member of the Board, fails to attend three consecutive meetings, the Chairperson, he shall, cease to be a member thereof. without prior intimation 43. Disqualification. - (1) A person shall be disqualified for being nominated as, and for being a member of the Board,— () ithe is declared to be of unsound mind by a competent court jor (i) ifhe is an un-discharged insolvent ;or (ii) if before or after the commencement of the Code, he has been convicted of an offence involving moral turpitude. (2) If any question arises whether a disqualification has been incurred under sub-rule (1), the decision of the State Government thereon shall be final. CHAPTER VI PAYMENT OF DUES, CLAIMS, ETC. ‘4.Procedure for deposit of amount with the appellate authority under section 44 and as ‘empowered by Section 49(1) of the Code : The Government shall notify an appellate authority [as defined in rule 2(b)] as per provision of sub-section (1) of section 49 of the Code on Wages, 2019. An account for deposit of any undisbursed dues will be opened centrally under such authority in a scheduled bank and all further disbursals will be taken up, as and when necessary, electronically rom the said account, 45. Payment under clause (a) of sub-section (1) of section 44, Where any amount payable to an employee under the Code is due after his death or on account of his whereabouts not being known, and the amount could not be paid to the nominee of the employee untii the expity of three months from the date the amount had become payable, then, such amount shall be deposited by the employer with the appellate authority who shall disburse the amount to the person nominated by the employee after ascertaining his identity within two months of the date on which the amount was so deposited with him. The identity of the employee will be ascertained @5 per report received from the District Authority as specified in sub-section (1) of section 45 of the Code on Wages, 2019, 46. Deposit of the undisbursed dues under clause (b) of sub-section (1) of section 44,- (1) Where any amounts payable to an employee under this Code remains undisbursed because either no nomination has been made by such employee or for any other reason, such amounts could ‘not be paid to the nominee of employee until the expiry of six months from the date the amount had become payable, all such amounts shall be deposited by the employer with the Appellate Authority before the expiry of the fifteenth day after the last day of the sald period of six months. (2) The amounts referred to in sub-rule (2) shall be deposited by the employer with the appellate authority through bank transfer/any other electronic mode. 47. Manner of dealing with the undisbursed dues under clause(b)of sub-section (1) of section 44.- (1) The amount referred to in sub rule (1) of rule 46 (hereinafter in this rule referred to as the amount) deposited with the appellate authority shall remain with him and be invested in the State Government Securities or deposited as a fixed deposit in a scheduled bank as specified in rule 44 of these rules,THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3125 (2) The Assistant Labour Coms ioner/ Labour Officer(independent)having juris a enti pendent)having jurisdiction will Aasstant Lebar cones Possible, a notice containing such particulars regarding the amount as the feast for Rhee commissioner/Labour Officer(independent}considers sufficient for information at ays on the notice board and also publish such notice in any two newspapers being circulating in the language common sia "guage commonly understood In the area in which undisbursed wages were £2) Subject tothe provision of sub-rule) ando a le and on receipt of intimation from the Assistant Labour Coens \er/Labour Officer( Independent)having jurisdiction, Appellate Authority as meee ed ir rule 45 shall release the amount to be paid to the nomi ee oF ed such amount, a the case may be in whose favour such Assistant Labour Commissioner/Labour Officer(independent)has decided and int Oferta imated the appellate authority, after giving the opportunity of (4) If the undisbursed amount remains unclaimed for : : 2 period of seven yeas, the same shall be dealt in the manner as directed by the State Government from. time to time in this behalt ora CHAPTER Vil ‘THE FORM, REGISTER AND WAGE SLIP 48. The form ofa single application. — A single application, may be filed under sub-section (5) of section 45 in FORMA along with documents specified in such Form, 49. Appeal.- ‘Any person aggrieved by an order passed by the authority under sub-section (2) of section 45 may prefer an appeal under sub-section (1) of section 49 in FORM II, along with documents specified in such forms, to the appellate authority having jurisdiction. 50. Form of register, etc.- (2) All fines and all realization thereof referred to in sub-section (8) of section 19 shall be recorded in a register to be kept by the employer in FORM —| appended to these rules, electronically fr otherwise and the authority referred to in said sub-section (8) shall be the Assistant Labour Commissioner/Labour Officer (Independent) having jurisdiction. (2) All deductions and all realization referred to in sub-section (3) of section 24 shall be recorded in a register to be kept by the employer in FORM- | appended to these rules, electronically or otherwise. (3) Every employer of an establishment to which the Code applies shall maintain 2 register under sub-section (1) of section 50 in FORM I and FORMIV, electronically or otherwise. 51. Wage sllp.- Every employer shall issue wage slips, el under sub-section (3) of section 50 on or before payment of wages lectronically or otherwise to the employees in FORM-V 52.Pawer of Inspectors-cum-Facilltators.- In addition to the powers specified in sub-sect shall, for the purposes of enforcement of the Code, Code, to prosecute, conduct or defend before @ Court, under the Code or in discharge of his duties a5 an Inspec necessary for the purpose. ‘any complaint or ‘other proceeding arising ctor and secure such evidence as may be3126 THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 53. Manner of holding enquiry under sub-section (1) of section 53.- (1) When a complaint is filed before the officer in FORM VI appended to these rules appointey Under sub-section (1) of section 53 (hereinafter in this rule referred to as the officer) in respect ofthe offences referted to in said sub-section either by an officer authorized for such purpose by the State Government or by an employee aggrieved or a registered trade union registered under the Trade Unions Act, 1926 (Central Act No. 16 of 1926) or an Inspector-curn-Facilitater, the officer shall after considering such evidences as produced before him by the complainant, is of the opinion that an offence has been committed issue summons to the offender on the address specified in the ‘complaint fixing @ date for his appearance. (2) If the offender to whom the summons has been issued under sub- rule (1) appears or is produced before the officer, he shall explain the offender the offence complained against him and if the offender pleads guilty, the officer shall impose penalty on him in accordance with the provisions of the Code and when the offender does not plead guilty, the officer shall take evidence of the witnesses produced by the complainant on oath and provide opportunity of cross examination of the witnesses s0 produced . The officer shall record the statement of the witnesses on oath and in cross examination in writing end take the documentary evidence on record. (3) The officer shall, after the complainant's evidence is complete, provide opportunity of defence to the accused person and the witnesses produced by the accused shall be cross examined after their statements on oath by the complainant and documentary evidence in defence shall be taken on record by the officer. (4) The officer shall after hearing the parties and considering the evidences both oral and documentary decide the complaint in accordance with the provisions of the Code. 54, The manner of imposing fine under sub-section (1) of section 56.- (1) An accused person desirous of making composition of offence under sub-section (1) of section 56 may make an application in FORM VI to the Gazetted Officer notified under said sub- section (1), (2) The Gazetted Officer referred to in sub-rule (1), shall, on receipt of such application, hold a meeting with the accused person to satisfy himself as to whether the offence is compoundable or not under the Code and if the offence is compoundable and the accused person agrees for the composition, compromise the offence for a sum of fifty per cent. of the maximum fine provided for such offence under the Code, to be paid by the accused within the time specified in the order of composition issued by such officer. (3) Where the offence has been compromised under sub-rule (2) after the institution of the prosecution, then, the officer shall send a copy of such order made by him for intimation to the officer referred to in sub-section (1) of section 53 for needful action under sub-section (6) of section 56.THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 20213127 CHAPTER VIII MISCELLANEOUS 55. Timely Payment of Wages.- Where the employees are employed in an establishment through contractor, then, the company or firm or association of any other person who is the proprietor of the establishment shall pay to the contractor the amount payable to him or it, as the case may be, before the date of payment of wages so that payment of wages to the employees shall be made positively in accordance with the provisions of section 17, 56. Technical Committee for working Journalist.- The State Government may, for the purpose of fixing minimum wages under the code for the working journalist as defined in clause (f) of section 2 of the Working Journalists and other Newspaper Employees (Conditions of Service) and Miscellaneous Provisions Act, 1955 (Central Act No. 45 of 1955), appoint a technical advisory committee under clause (a) of sub-section (1) of section 8to recommend the State Government in respect of such fixation. 57. Responsibility for payment of minimum bonus.- Where in an establishment, the employees are employed through contractor and the contractor fails to pay minimum bonus to them under section 26, then, the company or firm or association or other person as referred to in the proviso to section 43 shall, on written information of such failure, given by the employees or any registered trade union or unions of which the employees are members and on confirming such failure, pay such minimum bonus to the employees. 58. Inspection Scheme.- (1) For the purpose of this Code and the rules framed thereunder, the Inspectors -cum- Facilitators appointed under this Code will inspect establishments/factories as per inspection schemes (electronic or otherwise) formulated by the Commissionerate of Labour and notified by the Government of Assam which will provide for generation of a web-based inspection report. to in sub-rule (1), apart from other structural facts, 2 (2) In the inspection scheme referred b m-Facilitator and establishment. number shall be specified in the scheme for each Inspector-culT Fi al ¢ t awn [va XTRAORDINARY: NOVEMBER 01, 2021 os a a | me | sate | lone povse oie “ton aban \ ence) o.22 | UmmAPeR | oF pre | psceuy pow , [race | ane [PP St are oe ron So fea) ot wo | Shes | steno vent on Gar nga epeen aoge, ‘tod oa neuova mmo 290 sue Mod na sur swounesa oe yan ‘st ope oa pun snp aang eo eg time mcs)1) oy) 3) 4) 5) 6) THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3129 FORMA {see rule 48) [SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45} BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (2) OF SECTION 45 OF THIE CODE ON WAGES, 2019 (29 OF 2019) FOR, Ant Application No... between ABCand state the number nnu.0theo Applicant (Through employees concemed or registered trade union or inspector cum faciltator 0120... address. Address, ‘The application states 2 foows ‘The applicants whose names appear in the attached schedule were/have been employed from to. categories in (establishment) Shri/M/s.....engaged in (nature of work) which is/are covered by the Code on Wages, 2019. The opponent(s) is/are the employer(s) within the meaning of section 2(I) of the Code on Wages, 2019. ts have been pald wages at less than the minimum rates of wages fixed for their (a)The appii category (categories) of employment{s) under the Code by Rs. Per day for the period{s) from. Jo. . Per day for the weekly days (b) The applicants have not been paid wages at Rs... of rest from to. to, (c) The applicants have not been paid wages at overtime rate(s) for the period from. ‘The applicants estimate the value of relief sought by them on each amount asunder: (a) Rs. (b) Rs. cc) Totat fs. The applicants, therefore, prays that a direction may be issued under section 45(2) of the Code ‘on Wages, 2019for; {a) payment of the difference between the wages payable under the Code and the wages actually paid, {b) payment of remuneration for the days of rest (c) payment of wages at the overtime rates, (4) compensation amounting to R: The applicants do hereby solemn decare thatthe facts stated in ths application are true tothe best of their knowledge, belief and information. Dated, Signature or thumb- impression of _— the employed Person, or official of a registered trade union duly authorized.{OVEMBER 01, 2021 3130. THE ASSAM GAZETTE, EXT RAORDINARY, N' FORM: It (see rule 49) le on Wages, 2019 ‘Appeal under Section 49(4 ofthe Cade on a felore re neta Autry unde the Code on WARES na oAPPELLAN addess vs. CDE. AEROS on . DETAILS OF APPEAL: Particulars of the order against which the appeal is made : Number and date: 1 The authority who has passed the impugned order: Amount Awarded: ‘Compensation awarded, ifany 2. Factsof the case: {Give here a concise statement of facts in a chronological order, each paragraph containing as neariyas possible a separate issue or fact). 3. Grounds for appeal: 4, Matters not previously filed or pending with any other Court or any appellate Authority: The appellant further declares that he had not previousty filed any appeal, writ petition or suit regarding the matter in respect of which this appeal fias been made, before any Court or any other ‘Authority of Appellate Authority nor any such appeal, wit petition or suit is pending before any of them. 5. Reliefs sought In view of the facts mentioned above the appellant prays for the following reliefs) :— (Specify below the relief{s) sought) 6 ist of enclosures: Signature of the appellant. For Office Use Date of filing or Date of Receipt by Post Registration No,THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3131 FoRM-IV {see rule $0(3)) FORMAT OF EMPLOYEE REGISTER SI] Employee | Name ] Surname | Gender | Fathers/Spouse | Date | Nationality | Education | Date | Designation No. Code Name of Level of i __| sirth Joining a} 2 3 a 5 é 7 z 3 30 ET Gaegoy | typeof] Mabie | Ua | Pan | ESIC UWF | RADHAAR | Bank] Bank [Branch] Present | Permanent Address | Employment | Ale (uFsc) | Address | (isys/ss/us) | umber | | 2 B wie | 2 [al 2 [st [Service Date of | Reason for Markof | Photo ‘Specimen Remarks | Book No. Exit exit Identification | ‘Signature/Thumb | Impression | 2 26 2 28 [28 30 a__ ~~ 3132 THEASSAM GAZETTE, FORM {see rule 54) WAGE SLIP Name of establishment. Aide e85.00 1. Name of employee i) PF No, (where applicable) 2. Father's husband's name 3. Designation 4 UAN 5. Bank Account No. 5 Wage period 1) No.of days worked 7. Rate of wages payable: a. Basic 8. Wagesin kind (where applicable): - 2. Quantum Kg. ‘Ration 1) Firewood ‘a. Quantum Kg. ii Dry Tea a. Quantum Kg. 8. Total attendance/unit of work done 9. Overtime wages 10. Gross wages payable 31, Total deductions apr 12, Net wages paid -TRAORDINARY, NOVEMBER 01, 292) Period. BDA. ite allowances . Cash Value of Quantum . Cash Value of Quantum b. Cash Value of Quantum bes . Other Employer / Pay in-charge signatueTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3133 ‘ FORM- VI [See rule 53 (I) & 54 (i)] [APPLICATION UNDER SUB-SECTION (4} OF SECTION 56 FOR COMPOSITION OF OFFENCE 1, Name of applicant 2. father’s / Husband’s name of the applicant 3. Address of the applicant 4. Particulars of the offence section of the Code under which the offence is committed... Maximum fine provided for the offence under the Code. Whether prosecution against the applicant is pending or not Whether the offence is first offence or the applicant had committed any other offence prior to the offence, if had committed, then, full detail of the offence Applicant (Name and signature) Dated: ApplicantINARY, NOVEMBER 01, 299) pTTE, DI 3134 THEASSAM GAZETTE, EXTRAORI schedule -A [see rule 4(3)) 7} mazdoor (Arpo Zompost, Dairy Haystaking,Irigation, | iarist Compost, - jazdoor (Arportcultut at ose Te 7 | at 0 [a rer fe, oulk, ame, Donkey) SS I Dresser 10, [Driver (Bullocks Mule) —_ jar Graver [a2_[bairyman [43 (store-Mazdoor 14 Carrier ions) Fs ——Trareaker (using manual appiances)__________ [ie [Helper a 18 = [4a___{ Mali __ [ay —Jsme 20 Tying and Carrying Foose hay fa Sweeper, _ 2 Weighing and Carrying bales, | (23 ‘Weighman (Bales, pally), 1 24 Waterman, —— cy stable man, 26 Trolly man —_— 27 ‘Valveman, TT Watchman, ‘White Washer, Wooderman, — iE Wooder Woman, 32 Borryman, EA | Coalman, a | Condenser, condenser, 3 Attendant, —_ _ 36 Grass Cutter, a | 7 Muchhers Jamadars, 38 Condenser Attendant, 39 Shunters. 40 Turner, AL Bajri Spreader, a Beater Women, {4a‘THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 a Uabourer (Boller, Calle Yard, Gulati, General Loading and Unloading, Bunding, CartingFertizers, Harvesting Mscelinese Seeding, Sowing, Thatching, Transplanting, Weedi a Cleaner (Crane, Truck Cinder for ash Pit 29 Cartman, 50 Caretaker (Bridge), st) Carier(water), 3 chowkidar, 53 Concrete (Hand Mixer, 34__| Daffadar, 55__| Driver (Bullock Camel, Donkey, Mule), 56 Flag Man, 37 Flagman (Blast Trai 58 Khalasi not attending to machines 59 Gangmen, © ‘Gatingman (Permanent Way), 61 Handle Man, Jumper Man, 2 ‘Kamin (Female Work], [3 Khalas, a Bridge, & Electrica, 66 Marine, [oy [ mopia, [oe Store, J (oo) Steam Road, 70 Share, 7 Roller Survey, 2 Tabourer (Garden), 2 Mazdoor, 74 Hole Cuter, 7 Lorry Trainees, 76 Petroiman, 7 Searcher, 78 ‘Signal man, (Gs Strikers, 20 ‘aks Contralier, a1 | Cleaner 82 Dresser / Dressing Mandoor | | 83) Loader a4 Mazdoor (Male/Female) a5 Messager (Wale / Female) a6 Trammer 87 Caretaker (exptin Copper, Chromite and Graphite is semiskillea) Office Peon /Peon (except in Baunite Mines) ‘Sweeper (Male / Female) ‘cartier ‘Number Taker Trolytriper Water Carrier Earth Cutter Surveykhash 31353136 _ THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 % ‘Gate Man, 97 Concrete (Hand Mixer) 98 Dismantling stocks 99 Lampman 100___| Beldar/Beidar (Canteen) 108 Cool 302 Peon 303 | Cookchelper 104} Office Boy 305___| Quarry Worker 306 | Jelly Maker 107 | Over burden Remover | 108 [waste removing mazdoor —_ 109 | Unloader 110 | Excavating Labour a1 _| Digger a2 Butcher 33 Aitender a4 Lorry Helper 115 | Surface loader 116 | Wood Cutter 117___| Surface Mukar 118, Under Ground Muka 119 | Striker (Mopiah gang), 120 | Tall Boy, Fez Tie 122 Person employed in loading and unloading 23 Person employedin sweeping and cleaning and other cateogires by whatever name called which are of unskilled nature ‘SNo ‘SEMI SKILLED. 1__| Assistant (Chowdhary) 2 | Attendant (Bu-calving lines, Chowkidar, Chaff cutter, Hostel, Dry Stock, Grain crusher, Pump, Siekline, '3_| Stable, Yard Stock) 4 | Assistant-Plumber 5__| Attendant 6 | Bhist 7 | Brander 8 | Bullman ‘9 | Butterman 30 | Coachman 11 | Cobbler 12 | Cultivator 33_| Daftry 14_| Deliveryman [15 J phobi 16 | Dresser r=] eaTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 39__[Hammerman 20 | Helper (Blacks) 21 | Helper: 22 | Jamadar (stand) 23 | Jamadar 24 | Khalasi 25 | Wali Senior 26 | Mate/Mistry 27 2a 29 30___| Ploughman 31_ | Viackers 32 | Supervisor 33_| Thatcher 34 [Valveman __ 35__| valveman (Senior) 36 | Wireman fixing tin cables 37__| Cook 38__| Dandee 39 | Frash 40___| Hacksaw man 41_ | Helper (locco-Crane/Truek) 42__ | Manjhee (Boatman) 43 | Belchawala ‘44 | Muccadam (without competency ceriificate under Metaliferous Bulldozer Driver Mines Regulations, 1961) 45___| hist (with Mush) 46 | Boatman (head) 47_| Breaker, _ 48__| Breaker (Stone, Rock, Rock Stone, Stone Metal 49__| Canweaver 50 | Chainman(fiead) 51__| Charpoy-Stringer 52 [Checker 53__| Cracker 54 | Dollyman [55 [assistant 56 | Driller 57__| Driver Skin) 58 ___| Excavator 59__| Ferroman 60__| Fireman (Brick Kin, Steam Road Roller) 61__| Gate Keeper @2_| Gharami 63__| Classman G4 _| Grater 65 | Greaser-cum fireman 65 | Grinder “67___| Hammerman 68 | Helper (artisan) 69 | Helper (Sawer) 3137NOVEMBER 01, 2021 13 INARY, 3138 THE ASSAM GAZETTE, EXT RAORD! ang Supenioy) ———] vey, verter Moplah Gang, Supervisory) Ti] Khalasi (Head Surv tabourer (Rock-Cuiting) 7 [tse 74 | Mal (Head) Stockers and Bollerran | 76 | Thoombaman (Spade worker) 77__| Tindals 7é__| Trolyman (Head Motor) 79 _| Filter (assistant Semi-Skile¢) 0 __| Jamadar (Ser-skilled) ‘1_| mate (Stone) 32 | Kasab 83 | Khalasi (Structural) ‘g4__| Masalchi PIM. Mates 85 | Miner Untrained Mate/ Mining Mate/ Mate without Competency certificate Under Metaliferous Mines Regulations, 1961 87 Butler/Cook a8 Breaker (using mechanical appliances) 89 ‘Crech Ayah/Ayah/Untrained Crech Attendant 90__| Assistant [91 | Oiiman/Oiter 92 Chowkidar/ Watchman 93 | Helper (Mason, Carpenter, Blacksmith) 94 | Tindals 95_| Topas ‘96 | Topkar (Sig Stone Breaker) 97__| Trotylamadar 98 | Winchman ‘99 | Attendance-keeper 300_ | Assistant Wireman 101 _| Mate 102 | Mate (Blacksmith, Road, Carpenti 103 _| Engine Driver and/or Feeder 104 | Fitter _ 105 | Gang. 106 | Mazdoor Mason 107] Permanent Way 108 | Pump-Driver, Turner) 109 __| Mazdoor (Heavy-weight) 110 | Charge-man 311 | Misti (Head 112 | Muccadamt 413 | ‘Night-guard 114 | Runner (Post dak) 415] Oman 126 | Quarry man 117 _| Quarry Operator 118 | Stoneman (119 [Stocker 120_| Thatcher 121__| Pump attendantTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 ia | Bearer 123 | Breakman 124 | erowider Nan 125 — [Laboratory Boy 126 | Poitsmansencummy a7 | ston Stone ps an ob legrby neee TREN Sie SRULED 1 | ier (as 2 | lacks 3 eacksmith (ass 4 [ Boilerman 5 Carpenter - | Carpenter [lassi Crpenter-com- Back s corer i Carpenter-cum Blacksmith _| 8 | Dever | Dever Engine Tacor, MT. Moto] 30 | eletriian ufrittes 12 | Mason 73 | Mason Cas [| machine hand (Class 1,1) 35 Machineman ‘Mate Gr. (Seri62) | ‘Mechanic ak Writer ist (Head) fae ‘Muster Writer (Operator (Tube-well) Painter Plumber ‘Welder Upholsterer Wireman, Chipper Chipper Cum-Grinder 30 | cook ead) 31 | Drier So 32 priler (wel Borin 22 | oc el se 34 Electrician (Assistant) 35 | Mechanic (tube Well | SE Misstel Tube Wel Telephone | 57] Meter Reade Se gi ORR Sg Part, Chea Prjeetclam Sell, Compress 29 | OPeao (rg, ser Qaring OH Dumb a ‘fack Hammer and Payment en ror lt Generate, Grae aoc per, Screening Plant,Shoval, breaker Loader, Pump, Pile Driving.ScraPt ior, Weight Batch, Railway Guards Repaicer(@attery) | ctor, Vibrat 31393140 __ THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 Sharper/Slotter Sprayer (Ashal) Station Master Surveyor (Sit) Trades: Man Train Examiner Tumer/Miller TyreVulcaniser ‘Sawyer Sawyer ( ion Grade Classi) Serang Serangpile Driving Pantooms with Boller ‘54 | Sprayman (Roads) 55 __| Stone Cutter 7 . 56 _| Stone Cutter (Selection Grade, Grade i, Cass i) 57_| Stone Chisler _ 58___| Stone Chisler (Class) | 59 | stone Blasterer 60 | Sub-Overseer (Unqualified) 61 | Surveyors 62 | Purp river (cs um over Seleion Grade) Gade and Gear oS 4 | Pump Driver (Selection Grade, PE, Diver, 65 | Pumpman 66 | Pumpman (Assistant) 67 | Plumber ‘68 | Polisher (with spray) Grade 69 | Ratan Man 70 -| et ner - 71 [Riveter 72__| Rivetter (Cutter 73 | Road inspector Grade Wi Railway Pate Layer 74 | Rod Bender 75 | Haulage Operator | 76 | Dispensary Attendant 77__| Work Sskar Ca _ —| 79 | Dresser Grade «1 Mica 80 | Supervisory 81__| Fireman only in Mines 82 | Compressor Driver '83__| Pump Man Driver 96, Ginderin Mica Mines [84 | Surveyors (Assistant) 85 | Tailor ‘86 | TailorUphoistry) 87 | Transprayer 88 | Tarman 89 | Line Man 90 | Tiler Cassi 31 | Walffloor, Roof]THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 92 Tiler (Selection Grade) ~ 93 | Tin-Smith 94 | Tin Smith(Selection Grade, G a ees 2, Grade il and il, Class ll Tinker 96 Assistant Mistry 97__| Armature Winder Gradetland i 98 Bhandari 99 | Blacksmith 100 Blacksmith (Selection Grade, Grade ade, Grade il, Ck 101 Boilerman a 102 __| Boilerman Grade liandill Boiler Foreman Grade 1 104 | Work (assistant) 405 | Brick Layer 306 | Bricklayer (election Grade, Cassi) 107 | Blaster [108 ["Chowkidar (Head) SSS 103 | Security Guard (without arms) 110 | Carpenter [111 | Carpenter (Selection Grade, Grade land i, Class rand Wt Assistant 112 | BLM. Road 113 __| Cabinet Maker - 114 | Caneman 15 _| Celotex 116 | Cutter Maker Chargeman, Cassi and Class Ii, Carpenter Ordinary) 117__| Checkder (tunior) 118 | Chick Maker _ _ 1119 __ | Chickman (Junior) Conerete Miure Mixer S| creed nia Gana cat cone 133] coe Be — 124 Driver Motor Vehi | 125__| Motor Vehicle selection Grade ae estoy 127 | Motor-Lorry Grade I! ae [any Gadel as | Bee ons —— — | 430 _| Diesel Engine Grade I! 130 | Das En oe IC and Conant ere ar Road fate [133 Road Roller Driver Grade It 1 Driver (Engine taticStoneCrusher Tractor/BullDozer SteamRoad Oe sc Aiton, Rose Re, Meare | Role Matera One Mechanica TnspeEge | aaq__| Staticand Road Roller Boiler Attendant 125 | Ene er i ecvan (rade Cas anSca HT —_| 331 | Plein rae, Gade Wace 300 =| | sae | dass It, Pipe Line ending Bars for | 31413142 __THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 139 | reinforcement Cum-mechanic, Mechani¢ and Plumber) [139 _[reinforcen echanie and Plumber) _ 140 _ | Gharami (Head) 141 | Glaier 342 | Hole Dilar or Bastng 143 [in 144 [ine (Cable Cable Grade) — : 145 | Uineman (Grade il, High Tension/Low Tension) 345 | Mason _ 147 | Mason Selection Grade, Grade i, Wand Cass 8 Misty) me werk) 148 | Stone (Stone Clas, Brick Work, tone wo Cost [209 | Bricker [150 _| Tile Flooring BLM Muccadam (Head) ySinecunine | Ordinary Machanis eT cc Mechanic Mechanic (Class Wi Air condilfoning, air conditioning Grade W Diesel Grade i Road Roller Grade i [158 assistant, Radio) 159] Manson (Gharamip 160 | Mistry Mistry Grade, Air conditioning Grade I, P. Way, Suivey, Santras 161_} works) - 362 | Mason Cass A 363 | Moulder Moulder [Brick Te) Painter 165 Painter (Selection Grade,Grade Wand Ml, Class, Assistant Lotter and Polisher, Polisher Rough) 167 f-—1&_| Plasterer" {| 268 | Plasterer {Mason Grade i | 169 | Plumber Plasterer Ruumber (Selection Grade, Clas, sistant Latter and Polisher, Plasterer sterer (Mason Grade) Clumber (Selection Grade, Clas, Assistant Senor, Junior, Misty Grade i) Plumber | | Polisher | Polisher (Fldor) | & | Sraar athe Man Tuer oo ‘Upholsterer Upholsterer (Grade Irand ii) _ 185 [Painter Spray (Classi) | Wood Cutter — —— (486 Wood Cutter Section Grade een GadeTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3143 [ aer—[ wood eater ese 388 | Work Sircar 189) [Welder 190 -| Aicwineh Haulage Operagy- | 191 | Autostectian 8 192 | Painter asada (“190 Frater [195 ~ | compressor operator | 196. Blaster/Shot-firer [“s7Toriver (198 [Head coax | [139 Chargeman 200 | Carpenter 201 | Concrete Mixer Operator 202 | Compressor Attendsmt 203 | Air Compressor attendant 208 | Tractor briver 205 | Vehicle river 206 | Chemist and assstant/ hem 207 Sub- overseer (unqualified) 208 | Driller 208 | Mandhote Oiler 210 {Dri Mecnanic 211 | Driver Auto 212 | Fleetrdan 213 | Wirelesss Operator Asst Foreman [21a Fereman (as Fitter =| 216 Femry Driver 217 | Issuer Loco 218 | SuperForeman 219 | Hoist Operator 220. | IMCE Driver — = 221 | Driver 222 | Loco Driver — 223 | Loader Operator 224 [Linesman 225 | Mechanie/ Machinist 226 | Mason 237__| Mid wife 228 | Tinsmith Supervisory Mechanic 50 Bn tenant en sun and ac Pa rator/Oriver 5 232__ | Mines\ Regulations, 1961, 233_[ Misty 234 | skilled Mazdoor 235 | Tumer | [236] senior Mechanie._____————— [237 Tine ter3144_ THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 [38 sopenisor (2391 brats Mam (L240 ‘Wireman 241 _| Timber Man/Timber Mistry Elect. 242 | Stone Crusher Operator [243] Crusher Operator [212 Moulder [368 weg [7 aes 7 Welder 246 _| Operator [7247 | Work mistry yas 1 Driver +248 _ engine Driver [25 | Mining Engine Driver Grade 250 | Engineman 251 | Valveman (ere $$$] 253 | Winding Engine Driver Grade L256 ‘Security Guard (Unarmed) /Head Chowkidar 255 | Shovel Operator 256 Uimco Loader Operator [257 surface supervisor [258 pote Operator ce {259 T Compressor Driller 260 __| Dumper Tractor Operator [261 Boier wan (vith Certiieat [262 "Machinery Attendant 263__| Air-consitions Mechanic |_ 263 | AircconditionsMechanie «Sd [_ 264 | Crech attendant only in Magnesite, Manganese and Mica Mines 265 | Power Shovel Operator [266 | Power and Pump House Operator | yperator 267__| Miner Grade 268 | Tractor Operator 80, Tub Repairer 81. Lathe Mistry — | Stationery Engine Attendant 83. Generator Operator 84. Loading 269 _| Foreman [371 rene ter aman 272__| White Weshing and Colour Washing Man 273 Operator Pneumatic Tools, Operator (Fitter) 774 | foreman [275 T borer 276 | Wireman (Grade land, Mechanic, Cectica [ wite Washer 278 | White Washer (Selection Grade, Cass 279 | Wireman 280 | Welder (Cais, Bridge work 281 Weller gas 282 | Muceatam (ith Compentency Cerikate under Metaliferous | minesReguations, 196 283 | Security Guard (without arms}and other cateogires by whatever name called which are of skied nature Fea | Assistant Farm) 285 | Assistant (Cashier) 226 ubrrianTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 287__| Telex or Telephone Operator 288 | Hindi Translator 7289 __| Telex or Telephone Operator 290 _| Hindi Translator 291__| Accounts Clerk 292 | Clerks 293 | Computer/Oata Entry Operator 298 | Telephone Operator, Typist 295 _| Store Attendant 296 | M.C. Clerk 297__ | Munshi (Matticulate, Non-matvculate) 298 _ | Store Clerk (Matriculate Non-matriculate) 299 __| Store Keeper '300__ | Store Keeper Grade |, Grade li, (Matriculate) 301 ___| Time Keeper '302_| Time Keeper (Matriculate Non: Matriculate) 303 | Book Keeper 304 | Work Munshi 305___| Work Munshi (Subordinate) 306 | Magazine Clerk _| 307 __| Teller Clerk 308 _ | store clerk 309 _ | Tally Clerk 310__| Store Issuer 311 _| Tool Keeper — 312 _ | Computer/Date Entry Operator 313 | Record Keeper 314_| Tracer 315 _| File Clerk 316 _| Register Keeper - 317_| Time Keeper Clerk HIGHLY SKILLED ‘Antificier Class) Blacksmith Class 1 Carpenter Class Machine Hand Class | ‘Mason Class | [-Mechanic (Senior) Painter [Grade |, Class |, Spray) Piasterer(Wason] Cl Plumber (Head, lass!) Mistry Grade! Polisher (with spray Grade ) Road inspector Grade! Sawyer Class | —Tstone Gutter Cast 3145INARY, NOVEMBER 01, 299; E ORD! 3146 THE ASSAM GAZETTE, EXTRA [Stone Cutter Grade] 15 Stone Gutter Grade! 16 | Stone Chisler Class. u ne Mason Cass Fo Si overseer (culled) =| 79] Ter Class |__| [77207 | Tinsmith Grade and Class 21 | Uphoisterer Grade! isher Class - | 27 —[ welder (Gas) Cass 25 | White Washer Cas 26 ‘Wireman Grade |, Class | 27___| Wood Cutter Class! 28 | Grinder (Too!) Grade! 29] Operator (Batching Plant Grade |) 30 | Leader Grade! 31 ile Driving Grade | 32 | Pump Grade 33 ‘Scrapper Grade | — | 34 Screening Plant Grade} 35. | Pump Grade! 35 | Scrapper Grade 37__| Security Guards (with arms) 38 | Armature Winder Grade | 39 _| Blacksmith Grade | and Class 40__| Boilerman Grade | 41___| Boilerman Foreman Grade | A Brick Layer class | 43__| Cable joiner Grade 44 | Carpenter gradelandGass|_—SSSSCSSS) [48 _| celo Cutter and Decorator Td 48 | Chargeman lass 47 __| Checker (st) Driver Lorry Grade _ 48 | Motor tory Grade 49 __] Motor Vehicle Class | and Diesel Engine Grade | 50__| Road Roller Gradet 51 _| Pump Class Electrician Grade 1 and Class / Grade | 52__| Fitter (Grade i, Class |) 53, [Pipe Class | (Head) ~ Ce Feernlssten) Line Man Grade | Mason (Skilled Grade 1, Class) 56 2 ‘ec an fe Grade | and Road Roller Grade 1 ing Grade /Class |, Mistry Grade | 59 60 Mistry (Airconditioning Grade ) Overseer —— St Overseer (Senior and any od [62 T Dragine Grader NTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 63 [ill Grader 6a 65, ier 66 __| Fork Lift Grade —— 67 | Generator GradeT [68 | Rigger Grade! 69 _| Rigger Gr — 70__| Chatper/stetter Grade —— —______] 71 | Shovel and Dragtine Tract 2 Yaeaman dag) 26a | $3} Turner Miller Grade} —24__| Work (assistant) Grade eS 78__| Compounder 76 | Surveyor 77 | Winding Fogine Br 78 [Operator Heavy 73 | Head Misty SHtevel and Buidozer) 80 _| Staff Nurse with Diploma 81 | bil pert ete ta aaa —— 82 _| lectieal Supervisor with Competeney CSA 83 under curd sit gL ee 84 | Head Mecha 85 Qualified and Experienced Welder | 86 __| Machine Tool Mechanic 87 | Mechanicsi/Plant Foreman 88 | Mining Supervisor 89_| Vocational Training instructer/Teacher | 90__| Head Electrician 91 | Accountant 92 | Steno with 7 years af sence 93 | Store incharge 94 | Shift incharge 95 | Supervisor 96__| Incharge of Watch and Ward 97 | Security Guard (armed) 99 | Crane Gradet 100 i Engine Grade 101 | Dozer Grade! 102 | Clamp shell Grade 103 | Compressor Grade | 104 | Grader Grade | 105 _ | Tractor Grade! 105 | Vibrator Grade! 107 __| Screening Plant Grade | 108 | Shovel Grade | 109 | Shovel and Dragline — Tyrevulcanser Grade - mane a aaa ‘Guard (with Arms)and other cateogires by whatever called which are of Highly-skiled nature 31473148 In the Schedule, the total amount of bonus to all the employees is ‘employees are entitled to the pal THE ASSAM GAZETTE, Schedule- B [see rules 20, 24 and 25) sssumed to be Rs. jd (twenty per cent EXTRAORDINARY, NOVEMBER 01, 2021 ‘equal to 8.33 per cent of the annual salary or wage 104,167, Accordingly, the maximum bonus to whi of the annual salary oF wage of al the emp lo ‘ees would be Rs. 2,50,000. Year ] Amount equal to sixty per] Amount payable a5 set an et set i set on orset] ——~ cent or sixtyseven per] bonus af of the yea) ol cent, as the case may be, carried forwar ar carrie ‘of — available surplus forward allocable as bonus a 7. Bs. Bs. 3 (ear z__| 404,167 104,16 Nil Nil ca) | 2 6,35,000 2,50,000 et on ‘Set on 2,50,000* 2,50,000* 2 3. | 2,20,000 2,50,000%(inclusive of | Nil ‘Set on 2,20,000 | (a) 30,000 fromyear- 2) 4. 3,759,000 2,50,000* ‘Set on 1,25,000 | Set on 2,20,000 1,25,000 21a) 5. 140,000 2,50,000* (inclusive Nil Set on 1,10,000 of1,10,000 from 1,25,000 year) 2) 6 | 3,10,000 2,50,000* Seton 60,000 [Set on 2) Nil™1,25,000 (4 60,000 ) {s)_| 7, | 4:00,000 7,50,000%{inclusive | Nil Seton 35,000 | (6) 0f1,25,000 from year-4and25,000 from year-6) = |e 1,04,167inclusive of | Set on69,167 | Setoffea,i67 | (8) 35,000 from year-6) {due to loss) ‘9. | 10,000 1,04,167° ‘Set off 94,167 | Set _ off 69,167 | (8) (9) 94,167 0. [2 2,15,000 1,04,167(anter Nil Set off 52,501 (9) Setting off 69,167 from year-8 and 41,666 from year-9) Notes:- * Maximum. +The Balance of Rs. 1,10,000 set on Pa from year-2 lapses;ASSAM GA; 5 THE ZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3149 Schedule -c Computation of Gross promt: eco lit 1821} counting year ending a ve a a eo demas min $e — "ret fralitas shown inthe OTC AP Hesnits loss account after making usual aed necessary provisions [aa back provision or z he. Bonus toempoyees ~ = ha. Depreciation ” 12. Development Rebateneserve 3. Any other reserves Total o tem N02. 3 ‘Add back iso: 4, Bonus paid to employees in respect cof previous accountingyears, 15. The amount debited in respect of gratulty paid or payable to employees in excess of the aggregate of- 6. the amount, If any, paid to, or provided for payment to, an approved gratuity tundand hi. the amount actually paid to employees on their retirement oF ‘on termination of their ‘employment for any reason, (4) Donations in excess of the amount ‘admissible for income-tax. {G) Capital expenciture (other than = capital expenditure —onscientific research whieh is allowed a5 3 ‘deduction under any law forthe time being in force relating to dict taxes) ‘and capital losses (other than losses on sale of capital assets on whieh depreciation has been alowed for income ta. i. Any amount certified by the Reserve Bank of India in terms of sud- section (2) of section 34A of the Banking Regulation Act, 1949 (10 of 3949). 19. Losses of, or expenditure relating to, any business situated outsideindia Total of Item No.3..ORDINARY, NOVEMBER 01, 2021 TRAC 3150 _THEASSAM GAZETTE, EX 7 A arcane ros oa a [Aa ee arctan a than disclosed reserves, other and capital profits ihe sale of capital receipts ng ros” ecg eh erecat on far not been alowed for income: ‘and receipts relating (0 4. profits of, a es stated ott nd 12. income of foreign banking companies from = avestment outside India. Net totalof item NO. 5. Total of tem NOs1,2,384. is. 6. Deduct : ‘and capital profits 3. Capital receipts {other than profits on the sale of assets on which depreciation has been allowed for income-tay). h24. Profits of, and receipts relating to any business situated outside India 35 Income of foreign banking companies from investments ‘outside ina, 6. Expenditure or losses (if any ) debited directly to published or disclosed reserves, other than ~ (i) capital expenditure and capital Tosses other than losses on sale of ‘capital assets on which depreciation hhas not been allowed for incame-tax ); i losses of any business situated [e]in the cave of foreign banking ” administrative (overhead J expenses of = head-office allocable to [| business, = (f) Refund of any excess direct tax. paid for previous accounting years and E— excess provision if, any of previous accounting years, felating to bonus, [4 , | written backyr ‘THE ASSAM GAZETTE, s EXTRAORDINARY, NOVEMBER 01, 2021 3151 {1 cash subsidy ifany, given by the government or by anybody corporate stablished by any law for the time in force or by any other ageney Ghrough budgetary grants, whether given directly oF through any agenoy For specified purposes and the proceeds of which are reserved for such purpases . Total of item No. - Gross profits for purposes of bonus {item No. $ minus item No. 6) sub-item (b) of Item 3, “approved gratuity fund” has the same meaning assigned to it in dause tt ie n 8 ing assigned to iti explanatl Foot-notes:- (0) t,and to the extent, charged to Profit and Loss Account. (2) tf and'o the extent, credited to Profit and Loss Account. Item No, 7) to Total World Gross Profit (as per jon of Indian Gross Profit ( ove only) (3) In the proportc ‘and loss account adjusted asin Item No. 2 ab consolidated profitASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 91 202, 3152__ THE ‘Computation of Gross Profi Schedul [see rule 22) ‘Accounting year ending. D tte | Particulars ‘Amt. Of sub- ems Rs. ‘Amt. Of main Tana tems Rs. ‘Net profit as per profit and loss account ’Add back provision for (4) Bonus to employees 5) Depreciation. . 6 Direct taxes, including the provision (if any), for previous accounting years - (7)Development rebate / investment allowance / development allowance reserve. (8) Any other reserves Total of item NO.2aue I Add back also : (2) Bonus paid to employees in respect of Previous accounting years, (22) The amount debited in respect of sratuity paid or payable to employees in excess of the aggregate of (9) the amount, if any, paid to, or Provided for Payment to, an approved gratuity fund; and {10)the amount actually paid to employees on their retirement or on termination of their employment for any reason, (11) Donations in excess of the amount admissible for income-tax, (22)any annuity due, or Commuted value of “any annuity paid, under the| Provisions of section 2800 of the} Imcome Tax act’ during — the accounting year,‘ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 “aarcanial expenditure (0 fesearch which is allowed as josses on sale of capital assets allowed for income tax ‘agricultural income-tax.) India, otal of tem No. Cppital expenditure on scientific eduction under any law for the time being in force relating to direct taxes) and capital losses (other than which depreciation has been (14) Losses of , or expenditure relating to, any business situated outside an on or 3153 Z| Add aso income, profits or gains (if any) credited directly to reserves, other than- allowed for income-tax or agricultural income-tay): {) capital receipts and capital profits (induding profits on the sale of capital assets on which depreciation has not been any business situated outside In (16) income of foreign concerns from investments outside India, Net total of itemNo.4. (35) profits of, and receipts relating to, ia; 5.__| Total of tem Nos. 1,2,3 and 4. Deduct = been allowed for income-tax agricultural income-tax) (18) Profits of, and receipts relating investment outside India. than. (17) Capital receipts and capital profits (other than profits on the sale of assets on which depreciation has ‘any business situated outside India, {19) income of foreign concerns from (20)Expenditure or losses (if any debited directly to reserves, other or to, s.. tax ; or agricultural income-tax; outside India. proportionate allocable to Indian business. Tai) capital expenditure and capital losses (other than losses on sale of capital assets on which depreciation has not been allowed for income- (22) losses of any business situated (23)in the case of foreign concerns administrative {overhead) expenses of head officeTHE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3154 iefand of any direct tax paid for accounting years and revious Tay Re previous excess provision, if any, of Pl accounting years relating to bonus, deprecation, taxation OF development rebate OF development allowance, it written back. (25)Cash subsidy, it any, given by the government or by any body corporate established by any law for the time being in force or by any other agency through budgetary grants, whether given directly or through any agency for specified purposes and the proceeds of which are reserved for such purposes. Total of tem No.6 Gross Profits for purposes of bonus (Item ‘No.5 minus tem No.6 ) ‘tion: in sub-item (aa) of Item 3, "approved gratuity fund” has the same meaning assigned to itin clause (5) of section 2 of the Income Tax Act. Footnotes:- Hf, and to the extent, charged to Profit and Loss Account. ff, and to the extent, credited to Profit and Loss Account. In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated profit and loss account, adjusted asin item No. 2 above only). RS...‘THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 3155 Schedule- E {See ule 23] Trem ‘Category of employer Further sums to be deducted Company, other than a banking company, (4) The dividends payable on its preference share capital for the accounting year calculated at the actual rate at which such dividends arepayable; (5) 85 percent of Its paid up equity share capital as at the ‘commencement of she accounting year; (6}6 percent of its reserves shown in its balance sheet as at the commencement of the accounting year, including any profits carried forward from the previous accounting year: PROVIDED that where the employer is a foreign company within the ‘meaning of section 2 (42) of the Companies Act ,2013 (18 of 2013) , the total amount to be deducted under this item shall be 8.5 percent on the agaregate of the value of the net fixed assets and the current assets of the Company in India after deducting the amount of its current liabilities (other than any amount shown as payable by the company to its Head Office whether towards any advance made by the Head Office or otherwise orany interest paid by the company to its Head Office ) in India company (7) The dividends payable on its preference share capital for the accounting year calulated at the rate at which such dividends are payable; {8) 75 per cent of its pald up equity share capital as at the commencement of the accounting yea; {9)5 percent of its reserves shown in its balance sheet as at the ‘commencement of the accounting year, including ay profits carried forward from the previous accountingye (10) any sum which, in respect of the accounting year, fs transfered byit- (1) to 2 reserve fund under sub-section (1) of section 17 ofthe Bank Regulation Act, 1949 (10 of 1949 jor (12) to any reserves in India in pursuance of any direction or advice given by the Reserve Bank of india, whichever is higher: PROVIDED that where the banking company Is a foreign company within ‘the meaning of section 2 (42) of the Companies Act , 2013 (18 of 2013 ), the amount tobe deductee under this item shall be the aggregate of. (13) the dividends payable to its preference shareholders for the accounting year at the rate at which such dividends are payable on such amount as bears the same proportion to its total preference share capital a its total working funds in inci bear t its total world working funds; ead -44)7.5 percentofsuchamountasbearsthesameproportiontoitstotal pa ays ty ahae capil a ttl working fads in nda eae total working funds. mnt as bears the same proportion to its total rent of sich a el rcs retve otal working funds in India bear to its total disclosed reserves as its t world working funds; ; (16) any sum which, in respect of the accounting yea, is deposited byt with the Reserve Bank of India under sub-clause fiijof clause(bjof oa sulation Act, 1949 (10 of 1949) , not 2) of section 11 ofthe Banking Reg 8, oat g tre amount required unde the aforesaid provision ro Pe Pe3156 SAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 2021 THEAS! » yas percent ofits paid up captal a a the commencement ofing wi nt ‘arrieg (Corporation| i (08) Memencement ofthe accounting year, including any prof ‘mn forward tram te previous accounting year ital Invested by such society in its establishment ay 5 per cent ofthe capi | Cooperative socety | O) ;idenced from its books of accounts at the commencement of the eviden accounting year: in respect of the accounting ya su ‘as has been carried forward 0 = time being in force. categories ‘anyother employer] 85 per cent of the capital invested by him in his establishment ay Wy other employer t ‘ot falling under any of | evidenced from the aforesaid | accountingyear: books of accounts at the commencement of the PROVIDED that where such employer is a person to whom Chapter XxILA of the income Tax Act applies , the annuity deposit payable by him under the provisions of that Chapter during the accounting year shall also be deducted: PROVIDED FURTHER that where such employer isa firm, an amount equal to 25 per cent of the gross profits derived by it from the establishment in respect of the accounting year after deducting depreciation in accordance with the provisions of clause (a) of section 6 by way of remuneration to afl Ihe partners taking part in the conduct of business of the establishment Stallalso be deducted, but where the partnership agreement, whether orl snd” Provides forthe payment of remuneration to any such partner, and = (29) he total remuneration payable to all such partners is less than the Fay capes cent the amount payable, subject to a maximum of {Oe¥-eight thousand rupees to each such partnersor (20) he total remuneration payable to all such portners Is higher than the said 25 percent , section 34; of (i) forty-eight thousand rupees, seach i less by way of remuneration to such employe deduct, + shall also be. Deleted because as there isno sh ie P ixth Schedule in the Slectricity Ac,THE ASSAM GAZETTE, EXTRAORDINARY, NOVEMBER 01, 202t 3157 Explanation : The expression "reserves" fes" occurring n column (3) against tem Nos. (i), 2() and 3) shall not include any amount set apart for the purpose of SMa ang se) Ww Payment of any direct tax which, according to the balance-sheet, would bepayable; (i) ‘meeting any depreciation admissible In accordance with the provisions of clause (a) of section6; (ii) payment of dividends which have been declared, but shall include,- (a) any amount, over and above the amount referred to in clause-i) of this Explanation, set apart as specific reserve for the purpose of payment of any direct tax; and {b) any amount set apart for meeting any depreciation in excess of the amount admissible in accordance with the provisions of clause (a) of section 6. J.B. EKKA, Principal Secretary to the Government of Assam, Labour Welfare Department.