झारखण्ड गजट

असाधारण अंक

झारखण्ड सरकार द्वारा प्रकाशित

23 आषाढ़, 1943 (ि०)

संख्‍या– 344 रााँची, बुधवार, 14 जुलाई, 2021 (ई०)

श्रम, नियोजि, प्रशिक्षण एवं कौिल ववभाग ववभाग

---------

अधिसूचिा

14 जुलाई, 2021

एस॰ ओ॰ -01--साधारण खंड अधधनियम, 1897(1897 का 10) की धारा 24 के साथ पठित मजदूरी

संठिता, 2019(2019 का 29) की धारा 67 द्वारा प्रदत्त िक्ततयों का प्रयोग करते िुए राज्य सरकार निम्िशलखखत

प्रारूप नियमों को बिािे और -

(1)

झारखंड मजदूरी भुगताि नियमावली, 1937; एवं यथासाध्य संिोधधत,

(2)

झारखंड न्यूितम मजदूरी नियमावली, 1951; एवं यथासाध्य संिोधधत,

के अधधक्रमण में, क्जन्िें मजदूरी संठिता, 2019 की धारा 69 द्वारा ऐसे अधधक्रमण से पिले या ववलोप

ककए गए कायों को छोड़कर, निरसि ककया जाता िै, और इन्िें इिसे प्रभाववत िोिे वाले सभी व्यक्ततयों की सूचिा के

शलए उतत धारा 67 की उप-धारा (1) द्वारा यथाअपेक्षित अधधसूधचत ककया जाता िै, और एतदद्वारा यि सूचिा दी

जाती िै कक उतत प्रारूप अधधसूचिा पर, क्जस सरकारी राजपत्र में यि अधधसूचिा प्रकाशित की गई िै, उसकी प्रनतयां

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जिता को उपलब्ध करािे की तारीख से तीस ठदिों की अवधध की समाक्तत के पश्चात्, ववचार ककया जाएगा; यठद

कोई आपवत्तयां और सुझाव िों तो, श्रमायुक्त, झारखंड, श्रम भवि डोरंडा, रााँची को अथवा [email protected]

के ईमेल पर पास भेजा जायेगा।

ककसी व्यक्तत द्वारा ठदए गए आपवत्त अथवा सुझाव को उपयुतत अवधध के पश्चात् राज्य सरकार द्वारा

ववचार ककया जाएगा ।

सरकार के अवर सधचव,

श्रम, नियोजि, प्रशििण एवं कौिल ववकास ववभाग,

झारखण्ड, रााँची

The Code on Wages (Jharkhand) Rules, 2021

CHAPTER - I

PRELIMINARY

1. Short title, extent and commencement. - (1) These rules may be called the Code on

Wages (Jharkhand) Rules, 2021.

(2) They extend to the whole of State of Jharkhand.

(3) They shall come into force on the date of their publication in the Official Gazette of the State

of Jharkhand.

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;

(b) “Appellate authority” means the appellate authority appointed by the State Government

under sub-section (1) of section 49;

(c) “appeal” means an appeal preferred under sub-section (1) of section 49;

(d) “Board” means the State Advisory Board constituted by the State Government under sub-

section (1) of section 42;

(e) “Chairperson” means the chairperson of the Board;

(f) “Code” means the Code on Wages, 2019 (29 of 2019);

(g) “committee” means a committee appointed by the State Government under clause (a) of

sub-section (1) of section 8;

(h) “day” means a period of 24 hours beginning at mid-night;

(i) “form” means a form appended to these rules;

(j) “highly skilled occupation” means an occupation which calls in its performance a specific

level of perfection and required competence acquired through intensive technical or professional

training or practical occupational experience for a considerable period and also requires of an

employee to assume full responsibility for his judgement or decision involved in the execution of

such occupation;

(k) “Inspector-cum-Facilitator” means a person appointed by the State Government, by

notification under sub-section (1) of section 51;

(l) “member” means a member of the Board and includes its Chairperson;

(m) “population” means the population as ascertained at the last preceding census of which the

relevant figures have been published;

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(n) “registered trade union” means a trade union registered under The Trade Unions Act, 1926

(16 of 1926) or the law for the time being in force;

(o) “Schedule” means the schedule to these rules;

(p) “section” means a section of the Code;

(q) “semi-skilled occupation” means an occupation which in its performance requires 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;

(r) “skilled occupation” means an occupation which involves skill and competence in its

performance through experience on the job or through training as an apprentice in a technical or

vocational institute and the performance of which calls for initiating and judgement;

(s) “unskilled occupation” means an occupation which in its performance requires the

application of simply the operating experience and involves no further skills;

(t) 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

(5) of section 6, the minimum rate of wages shall be fixed on the day basis keeping in view the

following criteria, namely: -

(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;

(ii) a net intake of 2700 calories per day per consumption unit; (iii) 66 meters cloth per year

per standard working class family;

(iii) housing rent expenditure to constitute 10 per cent. of food and clothing expenditure;

(iv) fuel, electricity and other miscellaneous items of expenditure to constitute 20 percent of

minimum wage; and

(v) expenditure for children education, medical requirement, recreation and expenditure

on contingencies to constitute 25 percent of minimum wages; OR

(a) by the committee appointed under section 8 of the code on the basis of Consumer

Price Index notified by Labour Bureau, Govt. Of India; or

(b) as the Advisory Board or the Committee may think fit and proper

(2) 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) The State Government shall

constitute a technical committee under clause (a) of sub-section (1) of section 8 for the purpose

of advising the State Government in respect of skill categorization, which shall consist of the

following members, namely: -

(i)

Labour Commissioner, Jharkhand

Chairman

(ii)

Director, Minimum Wages, Jharkhand, Ranchi.

Co-ordinator

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(iii)

Chief Inspector of Factories, Jharkhand, Ranchi.

Member

(iv)

One representative from Department of Rural Development,

Govt. Of Jharkhand.

Member

(v)

One representative from Department of Water resources, Govt.

Of Jharkhand.

Member

(vi)

One representative from Public Works Department, Govt. Of

Jharkhand

Member

(vii)

Two representatives from the Academics & NGOs.

Member

(viii)

Employer’s representative, total 08

Member

(ix)

Employee’s representative, total 08

Member

(2) The State Government shall, on the advice of the technical committee referred to in sub-

rule (1), 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 occupation specified in Schedule E

.

(3) The technical committee referred in sub-rule (1) shall while advising the State Government

under sub-rule (2) take into account, to the possible extent, the national classification of

occupation or national skills qualification frame work or other similar frame work for the time

being formulated to identify occupations in the state.

5. Time Interval for revision of dearness allowance. - 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^st April and 1^st October in

every year to revise the dearness allowance payable to the employees on the minimum wages.

6. Number of Hours of work which shall constitute a normal working day. —

(1) The number of hours which shall constitute a normal working day under clause (a) of sub-

section (1) of section 13, shall be nine hours.

(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 twelve hours on any day.

(3) The provisions of sub-rules (1) and (2) shall, in the case of an employee employed in

agricultural employment, be subject to such modifications as may, from time to time, be

determined by the State Government, by notification published in the official gazette.

(4) Nothing in this rule shall be deemed to affect the provisions of the Factories Act, 1948 (63

of 1948) or the law for the time being in force.

7. 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:

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Provided that an employee shall be entitled for the rest day under this sub-rule if he has

worked under the same employer for a continuous period of not less than six days:

Provided further that the employee shall be informed of the day fixed as the rest day and of

any subsequent change in the rest day before the change is effected, by display of a notice to

that effect in the place of employment at the place specified by the Inspector-cum-Facilitator in

this behalf.

Explanation.- For the purpose of computation of the continuous period of not less than six days

specified in the first proviso to this sub-rule, any day on which an employee is required to attend

for work but is given only an allowance for attendance and is not provided with work, a day on

which an employee is laid off on payment of compensation under the Industrial Disputes Act,

1947 (14 of 1947) or the law for the time being in force, and any leave or holiday, with or without

pay, granted by the employer to an employee in the period of six days immediately preceding the

rest day, shall be deemed to be days on which the employee has worked.

(2) Any such employee shall not be required or allowed to work on the rest day unless he has

or will have a substituted rest day for a whole day on one of the five days immediately before

or after the rest day:

Provided that no substitution shall be made which will result in the employee working for more

than ten days consecutively without a rest day for a whole day.

(3) Where in accordance with the foregoing provisions of this rule, any employee works on a rest

day and has been given a substituted rest day on any one of the five days before or after the rest

day, the rest day shall, for the purpose of calculating the weekly hours of work, be included in the

week in which the substituted rest day occurs.

(4) 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 for the

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; or

(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 not less than the notified

minimum daily rate of wages of the employee, then, no wages for the rest day shall be payable;

and

(iii) 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

Jharkhand may, on application made to him in this behalf, decide the same, after giving an

opportunity to the parties concerned to make written representations:

Provided further that in case of an employee governed by a piece-rate system, the wages for

the rest day, or the substituted rest day, as the case may be, shall be such as the State

Government may, from time to time determine having regard to the minimum rate of wages fixed

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under the Code, in respect of the employment.

Explanation. - In this sub-rule ‘next preceding day’ means the last day on which the employee

has worked, which precedes the rest day or the substituted rest day, as the case may be; and

where the substituted rest day falls on a day immediately after the rest day, the next

preceding day means the last day on which the employee has worked, which precedes the rest

day.

(5) The provisions of this rule shall not operate to the prejudice of more favourable terms, if any,

to which an employee may be, entitled under any other law or under the terms of any award,

agreement or contract of service, and in such a case, the employee shall be entitled only to more

favourable terms aforesaid.

Explanation. - For the purposes of this rule, ‘week’ shall mean a period of seven days

beginning at midnight on Saturday night.

8. Night shifts. — Where an employee in an employment works on a shift which extends

beyond midnight, then, -

(a) a holiday for the whole day for the purposes of rule 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.

9. The extent and conditions for the purposes of sub-section (2) of section 13.- 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 6, 7 and 8 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.

10. Longer wage period.- The longer wage period for the purposes of minimum rate of

wages under section 14 shall be by the month.

CHAPTER - III

Floor Wages

11. The State Government shall fix the minimum wage not below the Floor Wages so fixed by

the Central Government.

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CHAPTER - IV

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, the

excess shall be carried forward and recovered from the wages of succeeding wage period or

wage periods, as the case may be, in such instalments so that the recovery in any month shall

not exceed the fifty per cent of the wages of the employee in that month.

13. The authority under sub-section (1) of section 19.- The Deputy Labour Commissioner or

the Assistant Labour Commissioner with minimum two years of experience, having jurisdiction

over the place of work of the employee concerned shall be the authority for the purposes of sub-

section (1) of section 19.

14. The manner of exhibiting the notice under sub-section (2) of section 19.- A notice

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 Deputy Labour

Commissioner or the Assistant Labour Commissioner referred to in rule 15 who shall,

before granting or refusing the approval, give opportunity of being heard to the employee and

the employer concerned.

16. Intimation of deduction. - (1) 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), examine

such intimation and if he finds that the explanation given therein is in contravention of any

provision of the Code or the rules made there under, he shall initiate appropriate action under the

Code against the employer.

17. Procedure for deduction under sub-section (2) of section 21.- Any employer desiring to

make deduction for damages or loss under sub-section (1) of section 21 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

(ii) 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.

18. Conditions regarding recovery of advance under section 23.- The recovery, as the case

may be of, -

(i) advances of money given to an employee after the employment begins under clause (b) of

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section 23; or

(ii) advances of wages to an employee not already earned under clause (c) of section 23, shall

be made by the employer from the wages of the concerned employee in instalments determined

by the employer, so as any or all instalments in a wage period shall not exceed fifty 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 - V

Payment of Bonus

20. Calculation of set on or set off for the sixth accounting year. - For the sixth accounting

year, seton or set off, as the case may be, shall be made by the Central Government under

clause (i) of sub- section (7) of section 26, in the manner illustrated in Schedule A, 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. Calculation of set on or set off for the seventh accounting year. - For the seventh

accounting year, set on or set off, as the case may be, shall be made by the Central Government

under clause (ii) of sub-section (7) of section 26, in the manner illustrated in Schedule A,

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, sixth and seventh account years.

22. 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 B.

23. 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 in a case other than

banking company, be calculated in the manner specified in Schedule C.

24. Deduction of further sums under clause (c) of section 34.- The further sums as are

specified in respect of the employer in Schedule D shall be deducted from the gross profit as

prior charges under clause (c) of section 34.

25. 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 to a 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 A.

26. Manner of carrying forward under sub-section (2) of section 36.- Where for any

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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 utilized for the purpose of payment of the minimum bonus, then, such minimum

amount or the deficiency, as the case may be, shall be carried forward for being set off

in the succeeding accounting year and so on up to and inclusive of the fourth

accounting year in such manner illustrated in Schedule A.

CHAPTER - VI

State Advisory Board

A. The procedure of State Advisory Board under sub-section (4) of section 42

27. Constitution of the Board. - (1) The Board shall consist of the persons to be nominated by

the State Government representing employers and employees as specified in clauses (a)

and (b) of sub-section (6) of section 42 and the independent persons and representatives of the

State Governments as specified in clauses (c) of that sub-section.

(2) The persons representing employers as referred to in clause (a) of sub-section (6) of section

42 shall be twelve and the persons representing employees referred to in clause (b) of that sub-

section shall also be twelve.

(3) While exercising additional function under rule 28 the chairperson of the state advisory board

may invite two representatives of Employer & Employee covered under the Working Journalists

and other Newspaper Employees (conditions of service) and miscellaneous provisions act, 1955

and Sale Promotion Employees (Condition of Service) Act, 1976 respectively or the law for the

time being in force.

(4) The independent persons specified in clause (c) of sub-section (6) of section 42 to be

nominated by the State Government shall consist of the following, namely: -

1.

Secretary / Principal Secretary, Department of Labour,

Employment & Training, Government of Jharkhand

Chairperson

2.

Labour Commissioner, Jharkhand

Member-

Secretary

3.

Director, Minimum Wages, Jharkhand, Ranchi

Member

4.

One representative from Department of Rural Development,

Govt. Of Jharkhand.

Member

5.

One representative from Department of Water resource, Govt.

Of Jharkhand.

Member

6.

One representative from Public Works department, Govt. Of

Jharkhand

Member

7.

One representative from Department of Urban Development,

Government of Jharkhand

Member

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8.

One member who is or has been a presiding officer of an

Industrial Tribunal constituted by the State Government under

any law for the being in force; and

Member

9.

Two members each of whom, shall be a professional in the

field of wages and labour related issues;

Members

10.

Two representatives from Academics & Civil Society

Members

(5) The State Government shall, while nominating the members of the Board, take into

account that the independent members under sub-rule (1) shall not exceed One-third of the

total members of the Board and One-third of the members of the Board shall be women.

28. Additional function of the Board. - In addition to the functions specified in sub-section (3)

of section 42, the Board on reference by the State Government advise that Government 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 (45 of

1955) or the Law for the time being in force; and

(ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion

Employees (Conditions of Service) Act, 1976 (11 of 1976) or the Law for the time being in force.

29. Meeting of the Board. - The Chairperson may, subject to the provision of rule 32, call a

meeting of the Board, at any time he thinks fit:

Provided that on requisition in writing from not less than one half of the members, the

Chairperson shall call a meeting within thirty days from the date of the receipt of such requisition.

30. Notice of meetings. - The Chairperson shall fix the date, time and place of every meeting

and a notice in writing containing the aforesaid particulars along with a list of business to be

conducted at the meeting shall be sent to each member by registered post and electronically at

least fifteen days before the date fixed for such meeting:

Provided that in the case of an emergent meeting, notice of seven days only may be given to

every member.

31. Function of Chairperson. – The Chairperson shall-

(i) preside at the meetings of the Board:

(ii) Provided that in the absence of the Chairperson at any meeting, the members shall elect

from amongst themselves by a majority of votes, a member who shall preside at such meeting;

(iii) decide agenda of each meeting of the Board;

(iv) where in the meeting of the Board, if any issue has to be decided by voting, conduct the

voting and count or cause to be counted the secret voting in the meeting.

32. Quorum. - No business shall be transacted at any meeting unless at least one-third of the

members and at least one representative member each of both the employers and an employee

are present:

Provided that, if at any meeting less than one-third of the members are present, the

Chairperson may adjourn the meeting to a date not later than seven days from the date of

the original meeting and it shall thereupon be lawful to dispose of the business at such adjourned

meeting irrespective of the number of members present:

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11

Provided further that the date, time and place of such adjourned meeting shall be intimated to

all the members electronically or by a Registered post.

33. 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.

34. Method of voting. - Voting in the Board shall ordinarily be by show of hands, but if any

member asks for voting by ballot, or if the Chairperson so decides, the voting shall be by

secret ballot and shall be held in such manner as the Chairperson may decide.

35. Proceedings of the meetings.- (1) The proceedings of each meeting of the Board showing

inter alia the names of the members present there shall be forwarded to each member and to the

State Government as soon after the meeting as possible, and in any case, not less than seven

days before the next meeting.

(2) The proceedings of each meeting of the Board shall be confirmed with such modification, if

any, as may be considered necessary at the next meeting.

36. 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.

37. 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.

B. The Terms of office of members of the Board under sub-section (1) of section 42

38. 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 (6) of section 42:

Provided that such chairperson or a 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.

39. 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

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

12

at the rates and subject to the conditions applicable to a government servant of the Group A of

the State Government.

40. Officers and Staff. - The State Government may provide a Secretary not below the rank of

Joint Secretary to the Government of India, other officers and staff to the Board, as it may think

necessary for the function of the Board.

41. 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.

42. 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 fill the vacancy in accordance with the provisions of the Code.

43. Cessation of membership. - If a member of the Board, fails to attend three consecutive

meetings, he shall, subject to the provisions of sub-rule (2), cease to be a member thereof.

44. Disqualification. - (1) A person shall be disqualified for being nominated as, and for being a

member of the Board–

(i) if he is declared to be of unsound mind by a competent court; or

(ii) if he is an un-discharged insolvent; or

(iii) 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 - VII

PAYMENT OF DUES, CLAIMS, etc.

45. 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 Deputy Labour Commissioner having jurisdiction before the expiry of the fifteenth day after

the last day of the said period of six months.

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13

(2) The amounts referred to in sub-rule (1) shall be deposited by the employer with The Deputy

Labour Commissioner having jurisdiction through bank transfer or through a crossed demand

draft obtained from any scheduled bank in India drawn in favour of such Deputy Labour

Commissioner of the area.

46. 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 Deputy Labour Commissioner having jurisdiction shall remain

with him and be invested in the State Government Securities or deposited as a fixed deposit

in a scheduled bank.

(2) The Deputy Labour Commissioner having jurisdiction will exhibit, as soon as maybe possible,

a notice containing such particulars regarding the amount as the Deputy Labour

Commissioner considers sufficient for information at least for fifteen days on the notice board and

also publish such notice in any two newspapers being circulating in the language commonly

understood in the area in which undisbursed wages were earned.

(3) Subject to the provision of sub-rule (4), the Deputy Labour Commissioner having jurisdiction

shall release the amount to the nominee or to that person who has claimed such amount, as the

case may be in whose favour such Deputy Labour Commissioner has decided, after giving the

opportunity of being heard, the amount to be paid.

(4) If the undisbursed amount remains unclaimed for a period of seven years, the same shall be

dealt in the manner as directed by the State Government from time to time in this behalf.

CHAPTER - VIII

THE FORM, REGISTER AND WAGE SLIP

47. The form of a single application. – A single application, may be filed under sub-section

(5) of section 45 in Form-II along with documents specified in such Form.

48. 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 III, along

with documents specified in such Form, to the appellate authority having jurisdiction, as notified

by the state government in its official gazette.

49. Form of register, etc.- (1) 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 – I appended to

these rules, electronically or otherwise and the authority referred to in said sub-section (8) shall

be the Deputy Labour Commissioner having jurisdiction.

(2) All deductions and all realization referred to in sub-section (3) of section 21 shall be

recorded in a register to be kept by the employer in Form- I appended to these rules,

electronically or otherwise.

(3) Every employer of an establishment to which the Code applies shall maintain a register

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14

under sub-section (1) of section 50 in Form I, electronically or otherwise.

50. Wage slip.- Every employer shall issue wage slips, electronically or otherwise to the

employees in Form V under sub-section (3) of section 50 on or before payment of wages.

51. Manner of holding enquiry under sub-section (1) of section 53.- (1) When a complaint

is filed before the officer appointed under sub-section (1) of section 53 (hereinafter in this rule

referred to as the officer) in respect of the offences referred 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/ the law for

the time being in force or an Inspector-cum-Facilitator, 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 a 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 so produced . The officer shall record the statement of the

witnesses on oath and in cross examination in writing and 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.

52. 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 Additional Labour Commissioner of the Area.

(2) The Additional Labour Commissioner 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) for needful action under sub-section (6) of section 56.

CHAPTER - IX

MISCELLANEOUS

53. Timely Payment of Wages.- Where the employees are employed in an establishment

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15

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.

Explanation.- For the purpose of this rule, the expression “firm” shall have the meaning as

assigned to it in the Indian Partnership Act, 1932 (9 of 1932).

54. 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 (45 of 1955), appoint advisory

committee under clause (a) of sub-section (1) of section 8 to recommend the State Government

in respect of such fixation.

55. 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, Principal Employer or the company or firm or association or other

person as referred to in the proviso to section 43 shall be responsible for such payment of the

minimum bonus.

56. Inspection scheme- (1) For the purposes of the Code and these rules, there shall be

formulated an inspection scheme by the Labour Commissioner.

(2) In the inspection scheme referred to in sub-rule (1), apart from other structural facts, a

number shall be specified in the scheme for each Inspector-cum-Facilitators and establishments.

_______________________________

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

16

FORM - I

[See rules-18, rule-49]

Register of Attendance, wages, Overtime, Fine, Deduction for damage and Loss

under the code on wages

Sr.

no.

Name &

Fathers’/

Husband’s

name of the

employee

Sex

Designation

/ Department

Total

no.

of days

worked

during

the

period

Rates of wages

Nature of

Acts &

Omissions

for which

fine

imposed

with Date

Amount

of fine

imposed

Basic

DA

Allowances

1

2

3

4

5

6

7

8

9

10

Nature of

Acts &

Omissions

for which

fine

imposed

with

Date

Amount

of fine

imposed

Damage or

loss caused

to the

employer

by neglect

or default of

the

employee

Amount of

Deduction from

wages

Total

overtime

worked or

production

in case of

piece

workers

Overtime

Earning

Total

amount

of

wages

Paid

11

12

13

14

15

16

17

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

17

FORM - II

[See rule 47]

[SINGLE APLICATION UNDER SUB-SECTION (5) OF SECTION 45]

BEFORE THE AUTHORITY APPOINTED UNDER SUB SECTION (1) OF SECTION 45

OF THE CODE ON WAGES, 2019

FOR…………. AREA………

Application

No………………………………………….of 20……

Between ABC and (State the number)………other……………………………………………. Applicant

(Through employees concerned or registered trade union or inspector cum facilitator

Address……………………………………………………………………………….

And

XYZ………………………………………………………………….

Address………………………

The application states as follows:

(1) The applicants whose names appear in the attached schedule were/have been employed

from……………………to………………….…...as……………...categories in………………….(establishment)

Shri/M/s…….……engaged in .……….(nature of work) which is/are covered by the Code on Wages, 2019.

(2) The opponent(s) is/are the employer(s) within the meaning of section 2(l) of the Code on Wages, 2019.

(3) (a)The applicants have been paid wages at less than the minimum rates of wages fixed for their

category (categories) of employment(s) under the Code by Rs…. …………..Per day for the period(s)

from………………………to……… ……………….

(b) The applicants have not been paid wages at Rs…………….. Per day for the weekly days

of rest from………………..to……………………

(c) The applicants have not been paid wages at overtime rate(s) for the period from……………..to….

(4) The applicants estimate the value of relief sought by them on each amount as under:

(a) Rs……. (b) Rs……. (c) Rs…….

Total Rs…….

(5) The applicants, therefore, prays that a direction may be issued under section 45(2) of the Code on

Wages, 2019 for;

(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,

(d) compensation amounting to Rs………………………

(6) The applicants do hereby solemnly declare that the facts stated in this application are true to the 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.

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

18

Form - III

(See rule 48)

Appeal under Section 49(1) of the Code on Wages, 2019

Before The Appellate Authority under the Code on Wages, 2019

A.B.C

Address………………………………………………….…………………… ………………..APPELLANT

Vs.

C.D.E.

Address……………………………………………….……………………………..……… RESPONDENT

DETAILS OF APPEAL:

1. Particulars of the order against which the appeal is made:

Number and date:

The authority who has passed the impugned order:

Amount Awarded:

Compensation awarded, if any

2. Facts of the case :

(Give here a concise statement of facts in a chronological order, each paragraph containing as

nearly as 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 previously filed any appeal, writ petition or suit regarding

the matter in respect of which this appeal has been made, before any Court or any other Authority or

Appellate Authority nor any such appeal, writ 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 relief(s) :—

(Specify below the relief(s) sought)

6. List of enclosures:

1.

2.

3.

4.

Signature of the appellant.

Date : Place :

For Office-------------------

Date of filing

or

Date of Receipt by Post

Registration No.

Authorized Signatory

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

19

Form - III

(See Rule -49 (3)

Appeal under Section 49(1) of the Code on Wages, 2019

Before The Appellate Authority under the Code on Wages, 2019

ABC

Address…………………………………………………………………………………..APPELLANT

Vs.

C.D.E.

Address………………………………………………………………………..……… RESPONDENT

DETAILS OF APPEAL:

1. Particulars of the order against which the appeal is made : Number and date :

The authority who has passed the impugned order: Amount Awarded:

Compensation awarded , if any

2. Facts of the case :

(Give here a concise statement of facts in a chronological order, each paragraph containing as nearly

as 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 previously filed any appeal, writ petition or suit regarding the

matter in respect of which this appeal has been made, before any Court or any other Authority or Appellate

Authority nor any such appeal, writ 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 relief(s) :—

(Specify below the relief(s) sought)

6. List of enclosures:

1.

2.

3.

4.

Date : Place :

Signature of the appellant.

For Office Use

----------------------------------------

Date of filing

or

Date of Receipt by Post

Registration No.

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021

20

FORM - IV

[See rule 49(3)]

FORMAT OF EMPLOYEE REGISTER

Name of the Establishment--------------------------------

Name of Employer-------------------------------------------

LIN---------------------------------

Sl.

No.

Employe

e

Code

Name Surname Gender Father’

s/Spou

se

Date

of

Birth

Nationality Education

Level

Date

of

Joining

Designation

1

2

3

4

5

6

7

8

9

10

11

Categor

y

Addres

Type of

Employment

Mobile UAN PAN ESI

C

IP

LWF AADHAA

R

Bank

A/c

Number

Bank Branch

(IFSC)

Present

Address

12

13

14

15

16

17

18

19

20

21

22

23

Permanent

Service

Book No.

Date of

Exit

Reason

for

Exit

Mark of

Identification

Photo

Speci

men

Signature/Thumb

Remark

s

24

25

26

27

28

29

30

31

Authorized Signatory

FORM V

[See rule 50]

WAGE SLIP

Name of establishment………………………. Address…..………………..…..

Period……………..

1. Name of employee

2. Father’s /husband’s name

3. Designation

4. UAN, (if applicable)

5. Bank Account No.

6. Wage period

7. Rate of wages payable: a. Basic

b. D.A.

c. other

allowances

8. Total attendance/unit of work done

9. Overtime wages

10. Gross wages payable

11. Total deductions : a. PF

b. ESI

c. Other

12. Net wages paid

Employer / Pay-in-charge signature

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 21

FORM - VI

[See rule 52]

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

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

5. Section of the Code under which the offence is committed

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

6. Maximum fine provided for the offence under the Code …………………………………………………

7. Whether prosecution against the applicant is pending or not

…………………………………………………………………………………………………………….………..

8.

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

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

9. Any other information which the applicant desires to provide

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

…………………………………………………………………………………………………………………………

Applicant

(Name and signature)

Dated:

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 22

Schedule - A

[See rules 20, 21, 25 and 26]

In the Schedule, the total amount of bonus equal to 8.33 per cent of the annual salary or wage

payable to all the employees is assumed to be Rs. 1,04,167. Accordingly, the maximum bonus to

which all the employees are entitled to the paid (twenty per cent of the annual salary or wage of

all the employees) would be Rs. 2,50,000.

Year

Amount equal to

sixty per cent or

sixty seven per cent,

as the case may be,

of available surplus

allocable as bonus

Amount payable as

bonus

Set on or

Set off of

the year

carried

forward

Total set on

or set off

carried

forward

Rs.

Rs.

Rs.

Rs.

Rs.

Of

(year)

1.

1,04,167

1,04,167^#

Nil

Nil

2.

6,35,000

2,50,000^*

Set

on

2,50,000*

Set on

2,50,000*

(2)

3.

2,20,000

2,50,000* (inclusive of

30,000 from year-2)

Nil

Set on

2,20,000

(2)

4.

3,75,000

2,50,000*

Set on

1,25,000

Set on

2,20,000

1,25,000

(2) (4)

5.

1,40,000

2,50,000*

(inclusive

Of 1,10,000 from

year-2)

Nil

Set on

1,10,000

1,25,000

(2) (4)

6.

3,10,000

2,50,000*

Set on

60,000

Set on Nil

##1,25,000

60,000

(2)

(4) (6)

7.

1,00,000

2,50,000* (inclusive

of 1,25,000 from

year-4 and 25,000

from year-6)

Nil

Set on 35,000

(6)

8.

Nil

(due to loss)

1,04,167^#(inclusive of

35,000

from year-6)

Set on

69,167

Set off 69,167

(8)

9.

10,000

1,04,167^#

Set off

94,167

Set off

69,167

94,167

(8) (9)

10.

2,15,000

1,04,167^# (after

setting off 69,167

from year-8 and

41,666

from year-9)

Nil

Set off 52,501

(9)

Notes:-

* Maximum.

+ The Balance of Rs. 1,10,000 set on from year-2 lapses;

** Minimum

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 23

Schedule - B

Computation of Gross Profits

[See rule 22]

Accounting year ending .........

Item

No.

Particulars

Amt. of sub

Items Rs.

Amt. of main

Items Rs.

Remarks

*1.

Net Profit as shown in the profit and loss account

after making usual and necessary provisions.

2.

Add back provision for:

(a) Bonus to employees

(b) Depreciation

(c) Development Rebate Reserve

(d) Any other reserves

Total of Item No.2……….

Rs…………

**

**

3.

Add back also:

(a) Bonus paid to employees in respect of previous

accounting years.

(b) The amount debited in respect of gratuity paid

or payable to employees in excess of the

aggregate of –

(i) the amount, if any, paid to, or provided for

payment to, an approved gratuity fund; and

(ii) the amount actually paid to employees on their

retirement or on termination of their employment

for any reason.

(c) Donations in excess of the amount admissible

for income-tax

(d)

Capital

expenditure

(other

than

capital

expenditure on scientific research which is allowed

as a deduction under any law for the time

being in force relating to direct taxes) and capital

losses (other than losses on sale of capital assets

on which depreciation has been allowed for income

tax).

(e) Any amount certified by the Reserve

Bank of India in terms of sub- section (2) of

section 34A of the Banking Regulation Act, 1949

(10 of 1949).

(f) Losses of, or expenditure relating to, any

business situated outside India.

Total of Item No.3………..

**

4.

Add also income, profits or gains (if any )

credited directly to published or disclosed

reserves, other than-

(i) capital receipts and capital profits (including

profits on the sale of capital assets on such

depreciation has not been allowed for income-

tax);

(ii) profits of, and receipts relating to , any

business situated outside India;

(iii) income of foreign banking companies from

investment outside India.

Net total of Item No.4…….

Rs…………

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 24

5.

Total of Item Nos.1,2,3& 4…

Rs…………

6.

Deduct :

(a) Capital receipts and capital profits (other than

profits on the sale of assets on which

depreciation has been allowed for income-tax).

(b) Profits of, and receipts relating to any business

situated outside India.

(c) Income of foreign banking companies from

investments outside India .

(d) Expenditure or losses (if any ) debited directly

to published or disclosed reserves, other than –

(i) capital expenditure and capital losses (other

than losses on sale of capital assets on which

depreciation

has not been allowed for income-tax );

(ii) losses of any business situated outside

India.

(e) In the case of foreign banking

Companies

proportionate

administrative

(overhead) expenses of head-office allocable to

Indian business.

(f) Refund of any excess direct tax paid for

previous accounting years and excess provision if

any of previous accounting years, relating to

bonus, depreciation or development rebate, if

written back.

(g) Cash subsidy, if any, given by the government

or by anybody 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 Item No. 6 ……

7.

Gross profits for purposes of bonus

(Item No. 5 minus Item No. 6)

Rs……………

..

Explanation: In sub-item

(aa) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5) of section 2

of the Income Tax Act.

Foot-notes:-

(1) If, and to the extent, charged to Profit and Loss Account.

(2) If, and to the extent, credited to Profit and Loss Account.

(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated

profit and loss account, adjusted as in Item No. 2 above only).

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 25

Schedule - C

Computation of Gross Profits

[(See rule 23]

Accounting Year ending …………………………………..

Item

No.

Particulars

Amt. Of sub-

Items Rs.

Amt. Of main

Items Rs.

Remarks

1

2

3

4

5

1.

Net profit as per profit and loss account

2.

Add back provision for : (a)

Bonus

to

employees

(b)

Depreciation.

(c) Direct taxes, including the provision (if any),

for previous accounting years

(d) Development rebate / investment allowance

/ development allowance reserve.

(e) Any other reserves

Total of Item No.2……..

Rs. ………..

*

*

3.

Add back also :

(a) Bonus paid to employees in respect of

previous accounting years.

(aa) The amount debited in respect of gratuity

paid or payable to employees in excess of the

aggregate of-

(i) the amount, if any, paid to, or provided for

payment to, an approved gratuity fund; and

(ii) the amount actually paid to employees on

their retirement or on termination of their

employment for any reason.

(b) Donations in excess of the amount

admissible for income-tax .

(c) Any annuity due, or commuted value of

any annuity paid, under the provisions of

section 280D of the Income Tax Act during the

accounting year.

(d) Capital expenditure (other than capital

expenditure on scientific research which is

allowed as a deduction under any law for the

time being in force relating to direct taxes) and

capital losses (other than losses on sale of

capital assets on which depreciation has been

allowed for income tax or agricultural income-

tax.).

(e) Losses of, or expenditure relating to, any

business situated outside India.

Total of Item No.3………..

Rs…………..

*

4.

Add also income, profits or gains (if any)

credited directly to reserves, other than-

Rs…………..

5.

Total of Item Nos. 1,2,3 and 4…

Rs…………..

6.

Deduct :

(a) Capital receipts and capital profits

(other than profits on the sale of assets on

which depreciation has been allowed for

income-tax or agricultural income-tax).

(b) Profits of, and receipts relating to, any

business situated outside India.

(c) Income of foreign concerns from investment

**

**

**

***

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 26

outside India.

(d) Expenditure or losses (if any) debited

directly to reserves, other than-

(i) capital expenditure and capital losses (other

than losses on sale of capital assets on which

depreciation has not been allowed for

income-tax ; or agricultural income-tax;

(ii) losses of any business situated outside

India.

(e) In the case of foreign concerns proportionate

administrative (overhead) expenses of head

office allocable to Indian business.

(f) Refund of any direct tax paid for

previous

accounting

years

and

excess

provision, if any, of previous accounting years

relating to bonus, depreciation, taxation or

development rebate or development allowance,

if written back.

(g) Cash subsidy, if 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 Item No.6

Rs…………..

**

Explanation: In sub-item

(aa) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5) of section 2

of the Income Tax Act.

Foot-notes:-

(1) If, and to the extent, charged to Profit and Loss Account. (2) If, and to the extent, credited to Profit and

Loss Account.

(3) In the proportion of Indian Gross Profit (Item No. 7) to Total World Gross Profit (as per consolidated

profit

and loss account, adjusted as in Item No. 2 above only).

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 27

Schedule - D

[See rule 24]

Item

No.

Category of employer

Further sums to be deducted

1.

Company, other than a

banking company.

(i) The dividends payable on its preference share capital for the

accounting

year calculated at the actual rate at which such dividends are

payable;

(ii) 8.5 percent of its paid up equity share capital as at the

commencement of the accounting year;

(iii) 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 aggregate 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 or any interest paid by the company to its Head Office

) in India.

2.

Banking company

(i) The dividends payable on its preference share capital for the

accounting

year calculated at the rate at which such dividends are payable ;

(ii) 7.5 per cent of its paid up equity share capital as at the

commencement of the accounting year ;

(iii) 5 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;

(iv) any sum which, in respect of the accounting year, is

transferred by it-

(a) to a reserve fund under sub-section (1) of section 17 of

the Banking

Regulation Act, 1949 (10 of 1949 ); or

(b) 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 to be deducted under this

item shall be the aggregate of-

(i) 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 as its total working funds in India bear

to its total world working funds;

(ii) 7.5 per cent of such amount as bears the same proportion

to its total paid up equity share capital as its total working

funds in India bear to its total working funds.

(iii) 5 per cent of such amount as bears the same proportion to

its total disclosed reserves as its total working funds in India

bear to its total world working funds;

(iv) any sum which, in respect of the accounting year, is

deposited by it with the Reserve Bank of India under sub-clause

(ii) of clause (b) of sub-section (2) of section 11 of the Banking

Regulation Act, 1949 (10 of 1949) , not exceeding the amount

required under the aforesaid provision to be so deposited.]

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 28

3.

Corporation

(i) 8.5 per cent of its paid up capital as at the

commencement of the accounting year;

(ii) 6 per cent of its reserves, if any, shown in its balance sheet

as at the commencement of the accounting year, including any

profits carried forward from the previous accounting year

4.

Co-operative society

(i) 8.5 per cent of the capital invested by such society in its

establishment as evidenced from its books of accounts at the

commencement of the accounting year;

(ii) such sums as has been carried forward in respect of the

accounting year

to a reserve fund under any law relating to co-operative

societies for the time being in force.

5.

Any other employer not

falling under any of the

aforesaid categories

8.5 per cent of the capital invested by him in his

establishment as evidenced from his books of accounts at the

commencement of the accounting year:

PROVIDED that where such employer is a person to whom

Chapter XXII-A 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 is a 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 all the

partners taking part in the conduct of business of the

establishment shall also be deducted, but where the partnership

agreement, whether oral or written, provides for the payment of

remuneration to any such partner, and –

(i) the total remuneration payable to all such partners is less

than the said

25 per cent the amount payable, subject to a maximum of

forty-eight thousand rupees to each such partner; or

(ii) the total remuneration payable to all such partners is

higher than the said 25 percent , such percentage, or a sum

calculated at the rate of forty – eight thousand rupees to each

such partner, whichever is less , shall be deducted under this

proviso:

PROVIDED ALSO that where such employer is an

individual or a Hindu Undivided Family –

(i) an amount equal to 25 per cent of the gross profits

derived by such employer from the establishment in respect

of the accounting year after deducting depreciation in

accordance with the provisions of clause (c) of section 34; or

(ii) forty-eight thousand rupees, whichever is less by way of

remuneration to such employer, shall also be deducted because

as there is no sixth schedule in the electricity Act,

Explanation : The expression "reserves" occurring in column (3) against Item Nos. 1(iii), 2(iii) and 3(ii)

shall not include any amount set apart for the purpose of,-

(i) payment of any direct tax which, according to the balance-sheet, would be payable;

(ii) meeting any depreciation admissible in accordance with the provisions of clause (a) of section 6;

(iii) 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.

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 29

Schedule - E

[see rule 3 (2)]

S. No.

UNSKILLED

1

Beldar

2

Calf boy

3

Cattleman

4

Cleaner (Motor shed, Tractor, Cattle, Yard, M.T)

5

Collecting loose fodder

6

Dairy coolie

7

Mazdoor (Arboriculturist Compost, Dairy’s Haystaking, Irrigation,

Manure, Stacking, Milk-room, Ration room Store, Anti-Malaria, M.R.)

8

Driver (Mule, Bullock, Camel, Donkey)

9

Dresser

10

Driver (Bullocks Mule)

11

Grazler

12

Dairyman

13

(Store-Mazdoor)

14

Carrier (Stone),

15

Breaker (using manual appliances)

16

Helper

17

Messenger (Office)

18

Mali

19

Syce

20

Tying and Carrying loose hay

21

Sweeper,

22

Weighing and Carrying bales,

23

Weighman (Bales, pally),

24

Waterman,

25

Stable man,

26

Trolly man

27

Valveman,

28

Watchman,

29

White Washer,

30

Wooderman,

31

Wooder Woman,

32

Borryman,

33

Coalman,

34

Condenser,

35

Attendant,

36

Grass Cutter,

37

Muchhers Jamadars,

38

Condenser Attendant,

39

Shunters

40

Turner,

41

Bajri Spreader,

42

Beater Women,

43

Bell-Woman,

44

Chain Man,

45

Boat Man,

46

Bucket Man,

47

Labourer (Boiler, Cattle Yard, Cultivation, General Loading and

Unloading, Bunding, Carting-Fertilizers, Harvesting, Miscellaneous

Seeding, Sowing, Thatching, Transplanting, Weeding)

48

Cleaner (Crane, Truck, Cinder for ash Pit),

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 30

49

Cartman,

50

Caretaker (Bridge),

51

Carrier (Water),

52

Chowkidar,

53

Concrete (Hand Mixer),

54

Daffadar,

55

Driver (Bullock, Camel, Donkey, Mule),

56

Flag Man,

57

Flagman (Blast Train),

58

Khalasi not attending to machines

59

Gangmen,

60

Gatingman (Permanent Way),

61

Handle Man, Jumper Man,

62

Kamin (Female Work),

63

Khalas,

64

Bridge,

65

Electrical,

66

Marine,

67

Moplah,

68

Store,

69

Steam Road,

70

Share,

71

Roller Survey,

72

labourer (Garden),

73

Mazdoor,

74

Hole Cutter,

75

Lorry Trainees,

76

Petrolman,

77

Searcher,

78

Signal man,

79

Strikers,

80

Vaks Controller,

81

Cleaner

82

Dresser / Dressing Mazdoor

83

Loader

84

Mazdoor (Male/Female)

85

Messanger (Male / Female)

86

Trammer

87

Caretaker (except in Copper, Chromite and Graphite mines where it

88

Office Peon /Peon (except in Bauxite Mines)

89

Sweeper (Male / Female)

90

Carrier

91

Number Taker

92

TrollyTriper

93

Water Carrier

94

Earth Cutter

95

Survey Khalasi

96

Gate Man,

97

Concrete (Hand Mixer)

98

Dismantling stocks

99

Lampman

100

Beldar/Beldar (Canteen)

101

Coolie

102

Peon

103

Cook-helper

104

Office Boy

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 31

105

Quarry Worker

106

Jelly Maker

107

Over burden Remover

108

Waste removing mazdoor

109

Unloader

110

Excavating Labour

111

Digger

112

Butcher

113

Attender

114

Lorry Helper

115

Surface loader

116

Wood Cutter

117

Surface Mukar

118

Under Ground Mukar

119

Striker (Moplah gang),

120

Tall Boy,

121

Tile

122

Person employed in loading and unloading

123

Person employed in sweeping and cleaning and other cateogires by

whatever name called which are of unskilled nature

S.No

SEMI SKILLED

1

Assistant (Chowdhary)

2

Attendant (Bull-calving lines, Chowkidar, Chaff cutter, Hostel, Dry

Stock, Grain crusher, Pump, Siekline,

3

Stable, Yard Stock)

4

Assistant-Plumber

5

Attendant

6

Bhisti

7

Brander

8

Bullman

9

Butterman

10

Coachman

11

Cobbler

12

Cultivator

13

Daftry

14

Deliveryman

15

Dhobi

16

Dresser

17

Fireman

18

Gowala

19

Hammerman

20

Helper (Blacksmith)

21

Helper

22

Jamadar (stand)

23

Jamadar

24

Khalasi

25

Mali Senior

26

Mate/Mistry

27

Mazdoor (literate)

28

Nalband

29

Oilman

30

Ploughman

31

Vtackers

32

Supervisor

33

Thatcher

34

Valveman

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 32

35

Valveman (Senior)

36

Wireman fixing tin cables

37

Cook

38

Dandee

39

Frash

40

Hacksaw man

41

Helper (locco-Crane/Truck)

42

Manjhee (Boatman)

43

Belchawala

44

Muccadam (without competency certificate under Metalliferous

Bulldozer Driver Mines Regulations, 1961)

45

Bhisti (with Mushk)

46

Boatman (head)

47

Breaker,

48

Breaker (Stone, Rock, Rock Stone, Stone Metal

49

Canweaver

50

Chainman(Head)

51

Charpoy-Stringer

52

Checker

53

Cracker

54

Dollyman

55

Assistant

56

Driller

57

Driver (Skin)

58

Excavator

59

Ferroman

60

Fireman (Brick Kiln, Steam Road Roller)

61

Gate Keeper

62

Gharami

63

Classman

64

Grater

65

Greaser-cum-Fireman

66

Grinder

67

Hammerman

68

Helper (Artisan)

69

Helper (Sawyer)

70

Keyman

71

Khalasi (Head Survey, Rivertters- Moplah Gang, Supervisory)

72

Labourer (Rock-Cutting)

73

Lascar

74

Mali (Head)

75

Stockers and Boilerman

76

Thoomba man (Spade worker)

77

Tindalos

78

Trolly man (Head Motor)

79

Fitter (Assistant Semi-Skilled)

80

Jamadar (Semi-skilled)

81

Mate (Stone)

82

Kasab

83

Khalasi (Structural)

84

Masalchi P.M. Mates

85

Miner

86

Untrained Mate/ Mining Mate/ Mate without Competency certificate Under

Metalliferous Mines Regulations, 1961

87

Butler/Cook

88

Breaker (using mechanical appliances)

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 33

89

Crech Ayah/Ayah/Untrained Crech Attendant

90

Assistant Driller

91

Oilman/Oiler

92

Chowkidar/ Watchman

93

Helper (Mason, Carpenter, Blacksmith)

94

Tindals

95

Topas

96

Topkar (Big Stone Breaker)

97

TrollyJamadar

98

Winchman

99

Attendance-keeper

100

Assistant Wireman

101

Mate

102

Mate (Blacksmith, Road, Carpenter)

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

111

Mistri (Head

112

Muccadam

113

Night-guard

114

Runner (Post dak)

115

Oilman

116

Quarry man

117

Quarry Operator

118

Stoneman

119

Stocker

120

Thatcher

121

Pump Attendant

122

Bearer

123

Breakman

124

Crowlder Man

125

Laboratory Boy

126

PointsmanSencummy

127

Stone mines and other cateogires by whatever name called which are

of semi-skilled nature

S.No

SKILLED

1

Artificer (Class-II, III, IV)

2

Blacksmith

3

Blacksmith (Class II)

4

Boilerman

5

Carpenter

6

Carpenter (Class II) Carpenter-cum- Blacksmith

7

Chowdhary

8

Driver

9

Driver (Engine Tractor, M.T.Motor)

10

Electrician

11

Fitter

12

Mason

13

Mason Class II

14

Machine hand (Class II, III, IV)

15

Machineman

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 34

16

Mate Gr. I (Senior)

17

Mechanic

18

Milk Writer

19

Mistry (Head)

20

Moulder

21

Muster Writer

22

Operator (Tube-well)

23

Painter

24

Plumber

25

Welder

26

Upholsterer

27

Wireman,

28

Chipper

29

Chipper-Cum-Grinder

30

Cook (Head)

31

Driller

32

Driller (Well Boring)

33

Driver(Loco/Truck)

34

Electrician (Assistant)

35

Mechanic (Tube-Well)

36

Mistry(Stell, Tube-Well, Telephone)

37

Meter Reader

38

Meteorological Observer Navghani

39

Operator (Batching Plant, Cinema Project, Clamp Shelf, Compressor, Grane,

Dorrick, Diesel Engine, Doser, Draggling Drill Dumber, Excavator, Fork Lift

Generator, Grader, Jack Hammer and Payment breaker Loader, Pump, Pile Driving,

Scrapper, Screening Plant, Shoval, Tractor, Vibrator, Weight Batcher, Repairer

(Battery)

40

Sharper/Slotter

41

Sprayer (Ashalt) Station Master

42

Surveyor (Silt)

43

Trades-Man

44

Train Examiner

45

Turner/Miller

46

Tyre Vulcaniser

47

Sawyer

48

Sawyer (Selection Grade Class II) Sarang

49

Serangpile

50

Driving Pantoums with Boiler

51

Shapes man

52

Shift-incharge

53

Spray man

54

Spray man (Roads)

55

Stone Cutter

56

Stone Cutter (Selection Grade, Grade II, Class II)

57

Stone Chisler

58

Stone Chisler (Class II)

59

Stone Blaster

60

Sub-Overseer (Unqualified)

61

Surveyors

62

Pump Driver

63

Pump Driver (Selection Grade), Grade II and III, Class II)

64

Pump Driver (Selection Grade, P.E., Driver,

65

Pumpman

66

Pumpman (Assistant)

67

Plumber

68

Polisher (with spray) Grade II

झारखण्ड गजट (असाधारण) बुधवार, 14 जुलाई, 2021 35

69

Ratan Man

70

Rivet Cutter (Assistant)

71

Rivetter

72

Rivetter (Cutter)

73

Road Inspector Grade II, Plate Layer

74

Rod Bender

75

Haulage Operator

76

Dispensary Attendant

77

Work Sakar

78

Mica Cutter Grade -I

79

Dresser Grade -I Mica

80

Supervisory Fireman

81

Fireman only in Mines

82

Compressor Driver

83

Pump Man Driver 96. Grinder in Mica Mines

84

Surveyors (Assistant)

85

Tailor

86

Tailor(Upholstery)

87

Tran sprayer

88

Tar man

89

Line Man

90

Tiler Class II

91

Wall(Floor, Roof)

92

Tiler (Selection Grade)

93

Tin-Smith

94

Tin Smith(Selection Grade, Grade II and III, Class II) Tinker

95

Well Sinker

96

Assistant Mistry

97

Armature Winder Grade-II and III

98

Bhandari

99

Blacksmith

100

Blacksmith (Selection Grade, Grade II, III, Class II and III)

101

Boilerman

102

Boilerman Grade II and III

103

Boiler Foreman Grade II

104

Work (Assistant)

105

Brick Layer

106

Bricklayer (Selection Grade, Class II)

107

Blaster

108

Chowkidar (Head)

109

Security Guard (without arms)

110

Carpenter

111

Carpenter (Selection Grade, Grade II and III, Class I and III Assistant

112

B.I.M. Road

113

Cabinet Maker

114

Cane man

115

Celotex

116

Cutter Maker Chargeman, Class II and Class III, Carpenter Ordinary)

117

Checker (Junior)

118

Chick Maker

119

Chick man (Junior) Concrete Mixture Mixer

120

Concrete Mixture Operator

121

Cobbler

122

Coremaker

123

Driver

124

Driver Motor Vehicle