Registered No.
PY/44/2021-23
Registered with the Registrar of Newspapers for India under No. 10410 Amflºƒˆ \VWÈ ∂´E>µ
La Gazette de L' État de Poudouchéry
The Gazette of Puducherry
PART - II
E≈©A ÿkπX| EXTRAORDINAIRE EXTRAORDINARY
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®ı Amflºƒˆ A>[˛wÁ\ 2021 } ÂkD✓Ï | 17 { No. 46 Poudouchéry Mercredi 1 7 Novembre 2021
No. Puducherry Wednesday 17th November 2021
(26 Kartika 1943)
GOVERNMENT OF PUDUCHERRY
LABOUR DEPARTMENT
(G.O. Ms. No. 05/AIL/Lab./G/2021, Puducherry, dated 09th November 2021)
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 67
of the Code on Wages, 2019 (Act No. 29 of 2019), read with section 24 of the General Clauses Act, 1897 (10 of 1897) and in supersession of the,–
(i) Puducherry Payment of Wages Rules, 1964;
(ii) Puducherry Minimum Wages Rules, 1964;
[ 911 ] 912 LA GAZETTE DE L'ETAT [PART–II
(iii) Payment of Bonus Rules, 1975; and
(iv) Equal Remuneration Rules, 1976;
except as respects things done or omitted to be done before such supersession, the Lieutenant-Governor, Puducherry, hereby proposes to make the following rules, the Draft of which as required are hereby notified under sub-section (1) of said Section 67, for information of all persons likely to be affected thereby and the notice is hereby given that, the said Draft notification will be taken into consideration on expiry of a period of forty-five days from the date on which the copies of the Official Gazette in which this notification is published, are made available to the public;
2. Objections or suggestions which may be received from any person or organisation by the Government of Puducherry in respect of the said Draft Rules within the period specified above shall be considered by the Government.
3. Objections or suggestions, if any, shall be addressed to the Secretary to Government (Labour), Labour Department, Government of Puducherry.
(By order of the Lieutenant-Governor)
S.D. SUNDARESAN, I.A.S., Secretary to Government (Labour).
DRAFT RULES
In exercise of the powers conferred under sub-section (1) of section 67 of the Code on Wages, 2019 (Central Act 29 of 2019), the Lieutenant-Governor, Puducherry, hereby makes the following Rules, the same being pre-published as required by the said section, namely:
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.— (i) These rules may
be called the Puducherry Code on Wages Rules, 2021.
(ii) They extend to the whole of the Union territory of
Puducherry.
(iii) They shall come into force after the date of their final publication in the Official Gazette, on the date of commencement of the Code on Wages, 2019 (29 of 2019).
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PART–II] LA GAZETTE DE L'ETAT
2. Definitions.— (1) In these rules, unless the subject or context
otherwise requires.–
(a) "Advisory board" means, the Central Advisory Board
constituted under sub-section (1) of section 42;
(b) "appeal" means, an appeal preferred under sub-section (1)
of section 49;
(c) "appellate authority" means, the appellate authority
appointed under sub-section (2) of section 49;
(d) "authority" means, the authority appointed under
sub-section (1) of section 45;
(e) "Board" means, the Puducherry Advisory Board constituted
by the Government of Puducherry under sub-section (4) of
section 42;
(f) "Chairperson" means, the Chairperson of the Board;
(g) "Code" means, the Code on Wages, 2019 (29 of 2019);
(h) "Committee" means, a Committee appointed by the
Government under clause (a) of sub-sub-section (1) of section 8;
(i) "day" means, a period of 24 hours beginning at mid-night;
(j) "Form" means, a Form appended to these rules;
(k) "Government" means, the Administrator of the Union
territory of Puducherry appointed by the President of India under
Article 239 of the Constitution;
(l) "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 judgment or decision involved in the
execution of such occupation;
(m) "Inspector-cum-Facilitator" means, a person appointed by
notification under sub-section (1) of section 51;
914 LA GAZETTE DE L'ETAT [PART–II
(n) "Member" means, a Member of the Board and includes its
Chairperson;
(o) "metropolitan area" means, a compact area having a population of forty lakhs or more comprised in one or more Districts;
(p) "non-metropolitan area" means, a compact area having a population of more than ten lakhs but less than forty lakhs, comprised in one or more Districts;
(q) "population" means, the population as ascertained at the last preceding census of which the relevant figures have been published;
(r) "registered trade union" means, a trade union registered
under The Trade Unions Act, 1926 (Central Act 16 of 1926);
(s) "rural area" means, the area which is not the metropolitan
area or non-metropolitan area;
(t) "Schedule" means, the schedule to these rules;
(u) "section" means, a Section of the Code;
(v) "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;
(w) "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 judgment;
(x) "unskilled occupation" means, an occupation which in its performance requires the application of simply the operating
experience and involves no further skills;
(2) The words and expressions used in these rules which are not defined herein, but, are defined in the Code shall have their respective meanings as assigned to them in the Code.
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PART–II] LA GAZETTE DE L'ETAT
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;
(iv) Housing rent expenditure to constitute 10 percent of food
and clothing expenditure;
(v) Fuel, electricity and other miscellaneous items of
expenditure to constitute 20 percent of minimum wage; and
(vi) Expenditure for children education, medical requirement,
r e c r e a t i o n a n d e x p e n d i t u r e o n c o n t i n g e n c i e s t o c o n s t i t u t e
25 percent of minimum wage;
(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 integer and the factors less than
one-half shall be ignored.
(3) While fixing minimum rates of wages under Section 6 it shall
not be less than the floor wages and if the minimum rate of wages fixed
by the Government earlier is more than the floor wage, then, the
Government shall not reduce such minimum rates of wages fixed by it
earlier.
* The provisions of the rule 3 are based on the criteria declared in the Judgment in workmen represented by Secretary Vs Management of Reptakos Brett. And Co. Ltd. And Anr., 1992 AIR 504 pronounced by the Hon'ble Supreme Court and on the recommendations of the 15th Indian Labour Conference (ILC).
916 LA GAZETTE DE L'ETAT [PART–II
(4) For the categories of workers whom minimum wages have not been fixed by the Government under this Code, the floor wages as fixed by Government of India is applicable.
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 the metropolitan area, non-metropolitan area and the rural area.
(2) The Government shall constitute a Technical Committee for the purpose of advising the Government in respect of skill categorization, which shall consist of the following Members, namely:–
(i) Secretary to Government (Labour) . . Chairperson;
(ii) Under Secretary to Government (Labour) . . Member;
(iii) Assistant Director (Training), Puducherry . . Member;
(iv) Employment Officer, Puducherry . . Member;
(v) Two technical experts in wage determination . . Member;
a s n o m i n a t e d b y t h e G o v e r n m e n t o f Puducherry.
(vi) Labour Officer (Enforcement), Puducherry . . Member-
Secretary.
(3) The Government shall, on the advice of the Technical Committee referred to in sub-rule (2), 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 E.
(4) The technical committee referred in sub-rule (2) shall while advising the Government under sub-rule (3) 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.
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 1st April and then before 1st October in every year to revise the dearness allowance payable to the employees on the minimum wages.
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6. 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 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 Central Government.
(4) Nothing in this rule shall be deemed to affect the provisions
of the Factories Act, 1948 (Central Act 63 of 1948).
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:
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 (Central Act 14 of 1947), and any leave or holiday, with or without pay, granted by 918 LA GAZETTE DE L'ETAT [PART–II
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 ) w h e r e h e w o r k s o n t h e r e s t d a y a n d h a s b e e n g i v e n
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 919
PART–II] LA GAZETTE DE L'ETAT
(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 or the Deputy Labour Commissioner or the
Labour Officer, Puducherry/Karaikal having territorial jurisdiction 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 Government may, from time to time determine having regard to the minimum rate of wages fixed 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 rest day for the whole day for the purposes of rule 7 shall, in this case mean, a period of twenty-four consecutive hours beginning from the time when his/her shift ends; and 920 LA GAZETTE DE L'ETAT [PART–II
(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.
10A. Circumstances under clause (ii) 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 is not entitled to receive such wage
under any other law for the time being in force.
921
PART–II] LA GAZETTE DE L'ETAT
CHAPTER III
PAYMENT OF WAGES
11. Recovery under sub-section (4) of section 18.— Where the
total deductions authorized under sub-section (2) of section 18 exceed
fifty percent 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 installments so that the
recovery in any month shall not exceed the fifty percent of the wages
of the employee in that month.
12. The authority under sub-section (1) of section 19.— The
Deputy Labour Commissioner 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.
13. 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 places 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.
14. The procedure under sub-section (3) of section 19.—The
employer shall give an intimation in writing specifying therein, the
detailed particulars for obtaining the approval of the imposition of fine
to the Deputy Labour Commissioner, Labour Department, Puducherry
referred to in rule 12 who shall, before granting or refusing the approval,
give opportunity of being heard to the employee and the employer
concerned.
15. 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.
922 LA GAZETTE DE L'ETAT [PART–II
(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 thereunder, he shall initiate appropriate action under the Code against the employer.
16. 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.
17. 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 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 installments determined by the employer, so as any or all installments in a wage period shall not exceed fifty
percent. 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.
18. Deduction under section 24.— Deductions for recovery of loans granted for house building or other purposes approved by the Government, and the interest due in respect thereof shall be, subject to
any direction made or circular issued by the Government from time to time regulating the extent to which such loans may be granted and the rate of interest shall be payable thereon.
923
PART–II] LA GAZETTE DE L'ETAT
CHAPTER IV
PAYMENT OF BONUS
19. 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 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 accounting years.
20. 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 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 accounting 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 B.
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 in a case other than banking company, be calculated in the manner specified in Schedule C.
23. 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.
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 to a limit of twenty percent. 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 utilized for the purpose of payment of bonus in such manner as illustrated in Schedule A.
924 LA GAZETTE DE L'ETAT [PART–II
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 24 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 V
PUDUCHERRY ADVISORY BOARD
A. Procedure For Puducherry Advisory Board under
sub-section (10) of section 42
26. Constitution of the Puducherry Advisory 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), read with sub-section (4) of section 42 and the
independent persons of the Board or Committee or Sub-committee as
specified in clause (c) of that sub-section.
(2) The persons representing employers as referred to in clause (a)
of sub-section (6) read with sub-section (4) of section 42 shall be four
and the persons representing employees referred to in clause (b) of that
sub-section shall also be four.
(3) The independent persons specified in clause (c) of sub-
section (6) of section 42 to be nominated by the Government shall consist
of the following, namely:–
(i) the Chairperson;
(ii) two M.L.As. may be nominated from among the sitting
M.L.As. by the Government;
(iii) two Members each of whom, shall be a professional in the
field of wages and labour related issues;
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PART–II] LA GAZETTE DE L'ETAT
(iv) one Member who is or has been a Presiding Officer of an Industrial Tribunal constituted by the Government under section 7A of the Industrial Disputes Act, 1947 (14 of 1947); and
(4) The Government shall, while nominating the Members of the Board, take into account that the independent Members under sub-rule (3) shall not exceed one-third of the total Members of the Board and one-third of the Members of the Board shall be women.
27. Additional functions of the Board.— In addition to the functions specified in sub-section (4) of section 42, the Board on reference by the 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 (Central Act 45 of 1955); and
(ii) sales promotion employees as defined in clause (d) of section 2 of the Sales Promotion Employees (Conditions of Service) Act, 1976 (Central Act 11 of 1976).
28. Meeting of the Board.— The Chairperson may, subject to the provisions of rule 30, 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.
29. 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.
30. Functions of Chairperson.— The Chairperson shall–
(i) preside at the meetings of the Board:
926 LA GAZETTE DE L'ETAT [PART–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;
(ii) decide agenda of each meeting of the Board;
(iii) 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.
31. 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:
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.
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, 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.
927
PART–II] LA GAZETTE DE L'ETAT
34. Proceedings of the meetings.— (1) The proceedings of each
meeting of the Board showing inter alia the names of the Members present there at shall be forwarded to each Member and to the 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.
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 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. 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 appointment or nomination,
as the case may be, 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 appointed or nominated, as the case may be.
(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.
928 LA GAZETTE DE L'ETAT [PART–II
(3) The official Members of the Board shall hold office till they
are replaced by respective such other official Members.
(4) Notwithstanding anything contained in sub-rules (1), (2),
and (3), the Members of the Board shall hold office during the pleasure
of the Government.
38. Travelling allowance.— The Chairman and every Member of
the Board, shall be entitled to draw travelling and halting allowance for
any journey performed by him in connection with his duties at the rates
and subject to the conditions applicable to a Group A officer of the
Government.
39. Officers and Staff.— The Government may provide a Secretary
not below the rank of Additional Secretary to the Government of
Puducherry, 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 for not more than total 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 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
Government immediately and the Government shall, then, take steps to
fill the vacancy in accordance with the provisions of the Code.
42. Cessation of Membership.— If, a Member of the Board, fails to attend three consecutive meetings, without prior intimation to the Chairperson, he shall, cease to be a member thereof.
929
PART–II] LA GAZETTE DE L'ETAT
43. 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 Government thereon shall
be final.
CHAPTER VI
PAYMENT OF DUES, CLAIMS, ETC.
44. 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 until the expiry
of three months from the date the amount had become payable, then,
such amount shall be deposited by the employer with the Deputy Labour
Commissioner, Labour Department, Puducherry, 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.
45. Deposit of the undisbursed dues under clause (b) of
sub-section (1) of section 44.— (1) Where any amount 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, Labour Department, Puducherry,
before the expiry of the fifteenth day after the last day of the said
period of six months.
930 LA GAZETTE DE L'ETAT [PART–II
(2) The amount referred to in sub-rule (1) shall be deposited
by the employer with the Deputy Labour Commissioner, Labour
Department, Puducherry through bank transfer or through a crossed
Demand Draft obtained from any scheduled bank in India drawn in favour
of such Deputy Labour Commissioner.
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 47 (hereinafter in this rule referred to as the amount)
deposited with the Deputy Labour Commissioner, Labour Department,
Puducherry shall remain with him and be invested in the Government
Securities or deposited as a fixed deposit in a Scheduled Bank.
(2) The Deputy Labour Commissioner, Labour Department,
Puducherry 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, Labour Department, Puducherry 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 within the manner as directed
by the Government from time to time in this behalf.
CHAPTER VII
FORMS, REGISTERS 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.
931
PART–II] LA GAZETTE DE L'ETAT
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
mentioned by the appellant in such Form, to the appellate authority
having jurisdiction.
49. Form of register, etc.— (1) all fines and all realizations 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, Labour
Department, Puducherry.
(2) All deductions and all realizations 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 registers under sub-section (1) of section 50 in
Form I and Form IV, 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 Government or by an
employee aggrieved or a registered trade union registered under the
Trade Unions Act, 1926 or an Inspector-cum-Facilitator, the officer, after
considering such evidences as produced before him by the complainant,
is of the opinion that an offence has been committed, shall issue
summons to the offender on the address specified in the complaint fixing
a date for his appearance.
932 LA GAZETTE DE L'ETAT [PART–II
(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 defense 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 defense 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 electronically or otherwise 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, 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.
933
PART–II] LA GAZETTE DE L'ETAT
CHAPTER VIII
MISCELLANEOUS
53. Timely Payment of Wages.—Where the employees are employed
in an establishment through contractor, then, the company or firm or
association or 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 (Central Act 9 of 1932).
54. Technical Committee for working Journalist.— The
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
a Technical Advisory Committee under clause (a) of sub-section (1) of
section 8 to recommend the 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,
the company or firm or association or other person as referred to in the
proviso to section 43 shall, on the 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.
56. Inspection scheme.— (1) For the purposes of the Code and
these rules, there shall be formulated an inspection scheme by the Labour
Commissioner with the approval of the Government.
(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-Facilitator and establishment.
FORM – I
9 3 4
[See rule-17 and rule-49(1), (2) and (3)]
Register of Wages, Overtime, Fine, Deduction for Damage and Loss
Name of the Establishment : Name of the Employer :
Name of the Owner : PAN/TAN of the Employer :
Labour Identification Number (LIN) :
L A
Sl. No. in Name of Designation/and Duration of Payment Wage Period Total No. of Employee the Department of Wages (Monthly/ From - To days worked Register employee Fortnightly/Weekly/ during the
Daily/Piece rated) period
G A Z E T T E
(1) (2) (3)
(4)
(5) (6)
D E
L
'
E T A T
earning omissions for fine imposed
Total overtime Rates of wages Overtime Nature of acts and Amount of (hours worked or production
in case of Basic DA Allowances
which fine imposed with date
piece workers)
(7) (8) (9) (10) (11) (12) (13)
[
P A R T –
I I P A R T –
Damage or Amount of Total Date of Attendance loss caused deduction amount of Payment
I I ]
to the from wages wages paid
Date Signature
employer by neglect or default of the employee
L A
(14) (15) (16) (17) (18) (19)
G A Z E T T E
D E
L
'
E T A T
9 3 5 936 LA GAZETTE DE L'ETAT [PART–II
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 (29 of 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 ................................................................................................. Respondent
Address ...........................................................................................................
The application states as follows:
(1) The applicant(s) whose name(s) appear in the attached schedule was/were/has/have been employed from .................... to .................... as ........................... (category) 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 applicant(s) has/have been paid wages at less than the minimum rates of wages fixed for their category (categories) of employment(s) under the Code by ` .................... per day for the period(s) from .................... to ....................
(b) The applicant(s) has/have not been paid wages at ` ..................................... per day for the weekly days of rest from .................... to ....................
937
PART–II] LA GAZETTE DE L'ETAT
(c) The applicant(s) has/have not been paid wages at overtime
rate(s) for the period from .................... to ...................
(d) The applicant(s) has/have not been paid wages for period
from .................... to ...................
(e) Deductions have been made which are in contravention of the Code, from the wage(s) of the applicant(s) as per details specified in the Annexure appended with this application.
(f) The applicant(s) has/have not been paid minimum bonus for
the accounting year ...................
(4) The applicant(s) estimate(s) the value of relief sought by him/them
on each amount as under:
(a) ` ...............................
(b) ` ...............................
(c) ` ...............................
(d) Total ` ....................
(5) The applicant(s), therefore, pray(s) 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 ` ...............................
(6) The applicant(s) do hereby solemnly declare(s) that the facts stated in this application are true to the best of his/her/their knowledge, belief and information.
Dated : Signature or thumb-impression of the
employed person(s), or official of a
registered Trade Union duly authorized
or Inspector-cum-Facilitator.
Note : The applicant(s), if required, may append annexures containing
details, with this application.
938 LA GAZETTE DE L'ETAT [PART–II
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.
939
PART–II] LA GAZETTE DE L'ETAT
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.
Place :
Signature of the appellant.
Date :
(For office use)
Date of filing :
(or)
Date of receipt by post :
Registration No. :
Authorized Signatory
FORM – IV
9 4 0
[See rule 49 (3)]
Employee Register
Name of the Establishment : Name of the Employer :
Name of the Owner : PAN/TAN of the Employer :
L A
Labour Identification Number (LIN) :
Sl. No. Employee Code Name Surname Gender Father's/Spouse Name Date of Birth
(1) (2) (3) (4) (5) (6) (7)
G A Z E T T E
D E
L
'
E T A T
Nationality Education Date of Designation Category Type of Mobile No. UAN
Level Joining (HS/S/SS/US)* Employment
(8) (9) (10) (11) (12) (13) (14) (15)
[
P A R T –
I I PA N ESIC IP No. Aadhaar Bank Bank Branch Present Permanent
A/c. Number
(IFSC) Address Address
P A R T –
I I ]
(16) (17) (18) (19) (20) (21) (22) (23)
L A
Service Book Date of Exit Reason for Exit Mark of Photo Specimen Remarks
G A Z E T T E
No.
Identification Signature/
D E
Thumb Impression
L
'
(24) (25) (26) (27) (28) (29) (30)
E T A T
* (Highly Skilled/Skilled/Semi Skilled/Unskilled)
9 4 1 942 LA GAZETTE DE L'ETAT [PART–II
FORM – V
(See rule 50)
Wage Slip
Date of issue :
Name of the Establishment :
Address :
Period :
1. Name of employee :
2. Father's/Spouse name :
3. Designation :
4. UAN :
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) Others :
12. Net wages paid :
Employer/Pay-in-charge signature.
943
PART–II] LA GAZETTE DE L'ETAT
FORM – VI
[See rule 52]
Application under Sub-section (4) of Section 56
for Composition of Offence
1. Name of applicant
:
2. Father's/Spouse name :
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 yes, then, full details
of the prior offence.
9. Any other information which the :
applicant desires to provide.
Applicant
(Name and signature)
Dated :
SCHEDULE A
9 4 4
(See rules 19, 20, 24 and 25)
In this Schedule, the total amount of bonus equal to 8.33 percent of the annual salary or wage payable to all the employees is assumed to be ` 1,04,167. Accordingly, the maximum bonus to which all the employees are entitled to be paid (twenty percent of the annual salary or wage of all the employees) would be ` 2,50,000.
L A
Year Amount equal Amount payable as Set on or Total set on or to sixty percent bonus Set off of the year set off carried
carried forward forward
G A Z E T T E
or sixty-seven percent, as the case may be, of available surplus allocable as bonus
D E
(1) (2)
(3)
(4)
(5) (6)
L
'
` ` ` ` Of (year)
E T A T
1. 1,04,167 1,04,167** Nil Nil
2. 6,35,000 2,50,000* Set on Set on
2,50,000* 2,50,000* (2)
3. 2,20,000 2,50,000* Nil Set on
2,20,000 (2)
(inclusive of 30,000 from year-2)
[
4. 3,75,000 2,50,000* Set on Set on
P A R T –
1,25,000 2,20,000 (2) 1,25,000 (4)
I I (1) (2)
(3)
(4)
(5) (6)
P A R T –
` ` ` ` Of (year)
I I ]
5. 1,40,000 2,50,000* Nil Set on
(inclusive of 1,10,000 from year-2)
1,10,000 (2) 1,25,000 (4)
6. 3,10,000 2,50,000* Set on Set on
L A
60,000 Nil + (2) 1,25,000 (4) 60,000 (6)
7. 1,00,000 2,50,000* (inclusive of Nil Set on
35,000 (6)
1,25,000 from year-4 and 25,000 from year-6)
G A Z E T T E
8. Nil 1,04,167** (inclusive Set off Set off
D E
(due to loss) of 35,000 from year-6) 69,167 69,167 (8)
L
'
9. 10,000 1,04,167** Set off Set off
E T A T
94,167 69,167 (8) 94,167 (9)
10. 2,15,000 1,04,167** (after Nil Set off
setting off 69,167 from year-8 52,501 (9)
and 41,666 from year-9)
Notes :
* Maximum + The balance of Rs. 1,10,000 set on from year-2 lapses
9 4 5
* * Minimum SCHEDULE B
9 4 6
(See rules 21)
Computation of Gross Profits
Accounting year ending ....................................
Item Particulars Amount of Amount of Remarks No.
Sub-Items main Items
L A
(1)
(2)
(3) (4) (5)
` `
G A Z E T T E
*1. Net Profit as shown in the Profit and Loss Account after making usual and necessary provisions.
D E
L
'
2. Add back provision for :
E T A T
(a) Bonus to employees
(b) Depreciation
(c) Development Rebate Reserve
See foot-note (1)
(d) Any other reserves
` .................. See foot-note (1)
Total of Item No. 2 ……............…..
[
3. Add back also :
(a) Bonus paid to employees in respect of previous
See foot-note (1)
P A R T –
accounting years.
I I (1)
(2)
(3) (4) (5)
P A R T –
` `
I I ]
(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
L A
(ii) the amount actually paid to employees on their retirement or on termination of their employment for any reason.
G A Z E T T E
(c) Donations in excess of the amount admissible
See foot-note (1)
for income-tax.
D E
L
'
E T A T
` ..................
(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).
9 4 7
(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).
(1)
(2)
(3) (4) (5)
9 4 8
` `
(f) Losses of, or expenditure relating to, any
business situated outside India.
Total of Item No. 3 ……............…..
L A
4. Add also income, profits or gains (if any) credited directly to published or disclosed reserves, other than–
G A Z E T T E
D E
(i) capital receipts and capital profits (including profits on the sale of capital assets on such depreciation has not been allowed for income- tax);
L
'
(ii) profits of, and receipts relating to, any business
situated outside India;
E T A T
(iii) income of foreign banking companies from ` ..................
investment outside India.
Net total of Item No. 4 ……............…..
5. Total of Item Nos. 1, 2, 3 and 4 ……............….. ` ..................
6 Deduct:
[
See foot-note (2) P A R T –
I I
(a) Capital receipts and capital profits (other than p r o f i t s o n t h e s a l e o f a s s e t s o n w h i c h depreciation has been allowed for income-tax).
(1)
(2)
(3) (4) (5)
P A R T –
` `
I I ]
(b) Profits of, and receipts relating to any business
See foot-note (2)
situated outside India.
(c) Income of foreign banking companies from See foot-note (2)
investments outside India.
L A
(d) Expenditure or losses (if any ) debited directly to published or disclosed reserves, other than–
G A Z E T T E
(i) capital expenditure and capital losses (other than losses on sale of capital assets on which depreciation has not been allowed for income-tax );
D E
L
'
(ii) losses of any business situated outside India.
See foot-note (3)
E T A T
(e) In the case of foreign banking companies proportionatea dministrative (overhead) expenses of head-office allocable to Indian business.
See foot-note (2)
9 4 9
(f) R e f u n d o f a n y e x c e s s d i r e c t t a x p a i d f o r previous accounting years and excess provision if any of previous accounting years, relating to bonus, depreciation or development rebate, if written back.
(1)
(2)
(3) (4) (5)
9 5 0
` `
See foot-note (2)
L A
(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 ……............…..
G A Z E T T E
7. Gross profits for purposes of bonus (Item No. 5 ` ..................
D E
minus Item No. 6).
L
'
Explanation :
E T A T
In sub-item (b) of Item 3, "approved gratuity fund" has the same meaning assigned to it in clause (5) of section 2 of the Income Tax Act,1961.
* Where the profit subject to taxation is shown in the Profit and Loss account and the provision made for
taxes on income is shown, the actual provision for taxes on income shall be deducted from the profit.
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
P A R T –
I I
profit and loss account adjusted as in Item No. 2 above only).
SCHEDULE C
(See rules 22)
P A R T –
I I ]
Computation of Gross Profits
Accounting year ending ....................................
Item Particulars Amount of Amount of Remarks No.
Sub-Items main Items
(1)
(2)
(3) (4) (5)
L A
` `
1. Net profit as per profit and loss account.
2. Add back provision for :
G A Z E T T E
(a) Bonus to employees
D E
(b) Depreciation
L
'
(c) Direct taxes, including the provision (if any),
See foot-note (1)
for previous accounting years.
E T A T
(d) Development rebate/investment allowance/
See foot-note (1)
development allowance reserve.
(e) Any other reserves
Total of Item No. 2 ……............….. ` ..................
3. Add back also :
(a) Bonus paid to employees in respect of previous
See foot-note (1)
9 5 1
accounting years.
(1)
(2)
(3) (4) (5)
9 5 2
` `
(aa) The amount debited in respect of gratuity paid or payable to employees in excess of the aggregate of–
L A
(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.
G A Z E T T E
(b) Donations in excess of the amount admissible
D E
L
for income-tax.
'
See foot-note (1)
E T A T
(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.
[
P A R T –
I I
(d) C a p i t a l e x p e n d i t u r e ( o t h e r t h a n c a p i t a l 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 or agricultural income-tax).
(1)
(2)
(3) (4) (5)
P A R T –
` `
I I ]
(e) L o s s e s o f , o r e x p e n d i t u r e r e l a t i n g t o , a n y ` ..................
business situated outside India.
Total of Item No. 3 ……............…..
4. Add also income, profits or gains (if any) credited
directly to reserves, other than–
L A
(i) capital receipts and capital profits (including profits on the sale of capital assets on which depreciation has not been allowed for income-tax or agricultural income-tax);
G A Z E T T E
(ii) profits of, and receipts relating to, any business
D E
situated outside India;
L
'
(iii) income of foreign concerns from investment ` ..................
outside India.
E T A T
Net total of Item No. 4 ……............…..
5. Total of Item Nos. 1, 2, 3 and 4 ……............….. ` ..................
6 Deduct:
See foot-note (2)
(a) Capital receipts and capital profits (other than p r o f i t s o n t h e s a l e o f a s s e t s o n w h i c h depreciation has been allowed for income-tax or agricultural income-tax).
9 5 3 (1)
(2)
(3) (4) (5)
9 5 4
` `
(b) Profits of, and receipts relating to, any business
See foot-note (2)
situated outside India.
(c) Income of foreign concerns from investments
See foot-note (2)
outside India.
L A
(d) Expenditure or losses (if any) debited directly
to reserves, other than–
G A Z E T T E
D E
L
'
(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);
E T A T
(ii) losses of any business situated outside India.
See foot-note (3)
(e) In the case of foreign concerns proportionate administrative (overhead) expenses of head- office allocable to Indian business.
See foot-note (2)
[
P A R T –
I I
(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.
(1)
(2)
(3) (4) (5)
P A R T –
` `
I I ]
L A
(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 ` ..................
G A Z E T T E
minus Item No. 6).
D E
L
'
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,1961.
E T A T
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).
9 5 5 956 LA GAZETTE DE L'ETAT [PART–II
SCHEDULE D
(See rules 23)
Item Category of Further sums to be deducted No. employer
(1) (2)
(3)
1. Company, other than (i) The dividends payable on its preference a banking company. 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 ;
957
PART–II] LA GAZETTE DE L'ETAT
(1) (2)
(3)
(ii) 7.5 percent of its paid up equity share capital as at the commencement of the accounting year;
(iii) 5 per cent 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;
958 LA GAZETTE DE L'ETAT [PART–II
(1) (2)
(3)
(ii) 7.5 percent 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 percent 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.]
3. Corporation (i) 8.5 percent of its paid up capital as at the commencement of the accounting year;
(ii) 6 percent 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 percent of the capital invested by such society in its establishment as evidenced from its books of accounts at the commencement of the accounting year;
959
PART–II] LA GAZETTE DE L'ETAT
(1) (2)
(3)
(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 8.5 percent of the capital invested by him falling under any of the in his establishment as evidenced from his aforesaid categories. 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 ofthe 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 960 LA GAZETTE DE L'ETAT [PART–II
(1) (2)
(3)
(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 percent 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 (a) of section 34; or
(ii) forty-eight thousand rupees, whichever is less by way of remuneration to such employer, shall also be deducted.
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 34;
(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 34.
961
PART–II] LA GAZETTE DE L'ETAT
SCHEDULE E
[See rules 4(3)]
Sl. Unskilled No.
(1)
(2)
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 (Arportculturist 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 962 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
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)
49 Cartman
50 Caretaker (Bridge)
51 Carrier (Water)
52 Chowkidar 963
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
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 964 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
83 Loader
84 Mazdoor (Male/Female)
85 Messanger (Male/Female)
86 Trammer
87 Caretaker (except in Copper, Chromite and Graphite mines where
it is semiskilled).
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
105 Quarry Worker
106 Jelly Maker
107 Over burden Remover
108 Waste removing mazdoor
109 Unloader
110 Excavating Labour
111 Digger 965
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
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.
Sl. Semi Skilled No.
(1)
(2)
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 966 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
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
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) 967
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
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 Gatekeeper
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) 968 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
75 Stockers and Boilerman
76 Thoombaman (Spade worker)
77 Tindals
78 Trollyman (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)
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 Trolly Jamadar
98 Winchman
99 Attendance-keeper
100 Assistant Wireman
101 Mate
102 Mate (Blacksmith, Road, Carpenter)
103 Engine Driver and/or Feeder
104 Fitter 969
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
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 Pump Attendant
121 Bearer
122 Breakman
123 Crowlder Man
124 Laboratory Boy
125 PointsmanSencummy
126 Stone mines and other cateogires by whatever name called which
are of semi-skilled nature.
Sl. Skilled No.
(1)
(2)
1 Artificer (Class-II, III, IV)
2 Blacksmith
3 Blacksmith (Class II) 970 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
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
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) 971
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
34 Electrician (Assistant)
35 Mechanic (Tube-Well)
36 Mistry (Stell, Tube-Well, Telephone)
37 Meter Reader
38 Meterorogical Observer Navghani
39. Operator (Batching plant, Cinema Project, Clamp Shelf, Compressor, Grane, Dorrick, Diesel Engine, Doser,Dragling Drill Dumber, Excavator, Fork Lift Generator, Grader, Jack Hammer and Payment breaker Loader, Pump, Pile Driving,Scrapper, Screening Plant, Shoval, Tractor, Vibrator, Weight Batcher, Railway Guards, Repairer (Battery).
40 Sharper/Slotter
41 Sprayer (Ashalt) Station Master
42 Surveyor (Silt)
43 Trades-Man
44 Train Examiner
45 Turner/Miller
46 TyreVulcaniser
47 Sawyer
48 Sawyer (Selection Grade Class II) Serang
49 Serangpile
50 Driving Pantooms with Boiler
51 Shapesman
52 Shift-incharge
53 Sprayman
54 Sprayman (Roads)
55 Stone Cutter
56 Stone Cutter (Selection Grade, Grade II, Class II)
57 Stone Chisler
58 Stone Chisler (Class II)
59 Stone Blasterer 972 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
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
69 Ratan Man
70 Rivet Cutter (Assistant)
71 Rivetter
72 Rivetter (Cutter)
73 Road Inspector Grade II, Railway 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 (Upholstry)
87 Transprayer
88 Tar man
89 Line Man 973
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
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 Caneman
115 Celotex
116 Cutter Maker Chargeman, Class II and Class III, Carpenter
Ordinary)
117 Checkder (Junior)
118 Chick Maker 974 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
119 Chickman (Junior) Concrete Mixure Mixer
120 Concrete Mixure Operator
121 Cobbler
122 Coremaker
123 Driver
124 Driver Motor Vehicle
125 Motor Vehicle Selection Grade
126 Motor Lorry
127 Motor-Lorry Grade II
128 Lorry Grade II
129 Diesel Engine
130 Diesel Engine Grade II
131 Mechanical Road Roller I.C. and Cement Mixer etc.
132 Road Roller
133 Road Roller Driver Grade II
134 Driver (Engine Static Stone Crusher, Tractor/Bull Dozer, Steam Road Roller,Water Pump, Mechanical Assistant, Road Roller, Mechanical, Steam Crane,Tractor with Bull Dozer Mechanical, Transport, Engine Static and Road Roller Boiler Attendant.
135 Engine Operator (Stone Cursher Mechanical)
136 Distemprer, Electrician, Electrician (Grade II, Class II and Class III)
137 Fitter
138 Fitter (Selection Grade, Grade II and III) class II and III Assistant,
Pipe class II, Pipe Line ending Bars for.
139 Reinforcement Cum-mechanic, Mechanic and Plumber)
140 Gharami (Head)
141 Glazier
142 Hole Drillar for Blasting
143 Joiner
144 Joiner (Cable,Cable Grade II)
145 Lineman (Grade II,III, High Tension/Low Tension) 975
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
146 Mason
147 Mason (Selection Grade, Grade II, III and Class B Mistry)
148 Stone (Stone Class II, Brick Work, Stone work)
149 Brick-layer
150 Tile Flooring
151 B.I.M Muccadam (Head)
152 Stone cutting
153 Ordinary Machanis
154 Mechanic
155 Mechanic (Class II, Air conditioning, Air conditioning Grade II
156 Diesel Grade II
157 Road Roller Grade II
158 Assistant, Radio)
159 Manson (Gharami)
160 Mistry
161 Mistry Grade II, Air conditioning Grade II, P. Way, Survey, Santras
Works)
162 Mason Class A
163 Moulder
164 Moulder (Brick, Tile)
165 Painter
166 Painter (Selection Grade,Grade II and III, Class II, Assistant Lotter
and Polisher, Polisher, Rough)
167 Plasterer
168 Plasterer (Mason Grade II)
169 Plumber
170 Plumber (Selection Grade, Class II, Assistant Lotter and Polisher,
Rough).
171 Plasterer
172 Plasterer (Mason Grade II)
173 Plumber (Selection Grade, Class-II, Assistant Senior, Junior,
Mistry Grade II) 976 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
174 Plumbing Mistry
175 Plumber-cum-Fitter
176 Polisher
177 Polisher (Floor)
178 Sirdhar Lathe Man
179 Geologist
180 Trailors
181 Turner
182 Upholsterer
183 Upholsterer (Grade II and III)
184 Painter Spray (Class II)
185 Wood Cutter
186 Wood Cutter Section Grade
187 Wood Cutter Class II
188 Work Sircar
189 Welder
190 Airwineh Haulage Operator
191 Auto-electrician
192 Painter
193 Blacksmith
194 Tailor
195 Compressor Operator
196 Blaster/Shot-firer
197 Driver
198 Head cook
199 Chargeman
200 Carpenter
201 Concrete Mixer Operator
202 Compressor Attendant
203 Air Compressor Attendant 977
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
204 Tractor Driver
205 Vehicle Driver
206 Chemist and Assistant/Chemist
207 Sub- overseer (unqualified)
208 Driller
209 Handhole Driller
210 Drill Mechanic
211 Driver Auto
212 Electrician
213 Wirelesss Operator Assistant Foreman
214 Foreman
215 Fitter
216 Ferry Driver
217 Issuer Loco
218 Super Foreman
219 Hoist Operator
220 IMCE Driver
221 Driver
222 Loco Driver
223 Loader Operator
224 Linesman
225 Mechanic/Machinist
226 Mason
227 Mid Wife
228 Tinsmith
229 Supervisory Mechanic
230 Pump Attendant only in Gypsum, Barytes and Rock Phosphates
231 Pump Operator/Driver
232 Mining Mate with competency certificate under Metalliferous
Mines\Regulations, 1961.
978 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
233 Mistry
234 Skilled Mazdoor
235 Turner
236 Senior Mechanic
237 Pipe Fitter
238 Supervisor
239 Draftsman
240 Wireman
241 Timber Man/Timber Mistry Elect.
242 Stone Crusher Operator
243 Crusher Operator
244 Moulder
245 Welder
246 Operator
247 Work Mistry
248 Engine Driver
249 Mining Engine Driver Grade -II
250 Engineman
251 Valveman
252 Cutter
253 Winding Engine Driver Grade - II
254 Security Guard (Unarmed) /Head Chowkidar
255 Shovel Operator
256 Limco Loader Operator
257 Surface Supervisor
258 Dozer Operator
259 Compressor Driller
260 Dumper Tractor Operator
261 Boiler Man (with Certificate)
262 Machinery Attendant 979
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
263 Air-conditioning Mechanic
264 Crech Attendant only in Magnesite, Manganese and Mica Mines
265 Power Shovel Operator
266 Power and Pump House Operator
267 Miner Grade-I
268 Tractor Operator 80. Tub Repairer 81. Lathe Mistry
269 Stationary Engine Attendant 83. Generator Operator 84. Loading
Foreman.
270 Diesel Mechanic
271 Ferro Printer-cum-chairman
272 White Washing and Colour Washing Man
273 Operator Pneumatic Tools, Operator (Fitter)
274 Boreman
275 Borer
276 Wireman (Grade II and III, Mechanic, Electrical)
277 White Washer
278 White Washer (Selection Grade, Class II)
279 Wireman
280 Welder (Class II, Bridge work)
281 Welder (gas)
282 Muccatam (with Compentency Certificate under Metalliferous
Mines Regulations, 1961).
283 Security Guard (without arms) and other cateogires by whatever
name called which are of skilled nature.
284 Assistant (Farm)
285 Assistant (Cashier)
286 Librarian
287 Telex or Telephone Operator
288 Hindi Translator
289 Telex or Telephone Operator
290 Hindi Translator 980 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
291 Accounts Clerk
292 Clerks
293 Computor/Data Entry Operator
294 Telephone Operator, Typist
295 Store Attendant
296 M.C. Clerk
297 Munshi (Matriculate, Non-matriculate)
298 Store Clerk (Matriculate, Non-Matriculate)
299 Storekeeper
300 Storekeeper Grade I, Grade II, (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
318 Clerk
319 Munshi
320 Typist and other cateogires by whatever name called which are
of clerical nature 981
PART–II] LA GAZETTE DE L'ETAT
Sl. Highly Skilled No.
(1)
(2)
1 Artificier Class I
2 Blacksmith Class I
3 Carpenter Class I
4 Machine
5 Hand Class I
6 Mason Class I
7 Mechanic (Senior)
8 Painter (Grade I, Class I, Spray) Plasterer (Mason) Class I
9 Plumber (Head, class I)
10 Mistri Grade I
11 Polisher (with spray Grade I)
12 Road Inspector Grade I
13 Sawyer Class I
14 Stone Cutter Class I
15 Stone Cutter Grade I
16 Stone Chisler Class I
17 Stone Mason Class I
18 Sub-Overseer (Qualified)
19 Tiler Class I
20 Tinsmith Grade I and Class I
21 Upholsterer Grade I
22 Varnisher Class I
23 Welder-cum-Fitter and Air Conditioning Mechanic
27 Welder (Gas) Class I
25 White Washer Class I
26 Wireman Grade I, Class I
27 Wood Cutter Class I
28 Grinder (Tool) Grade I 982 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
29 Operator (Batching Plant Grade I)
30 Leader Grade I
31 Pile Driving Grade I
32 Pump Grade
33 Scrapper Grade I
34 Screening Plant Grade I
35 Pump Grade I
36 Scrapper Grade I
37 Security Guards (with arms)
38 Armature Winder Grade I
39 Blacksmith Grade I and Class I
40 Boilerman Grade I
41 Boilerman Foreman Grade I
42 Brick Layer Class I
43 Cable Joiner Grade I
44 Carpenter Grade I and Class I
45 Celo Cutter and Decorator
46 Chargeman Class I
47 Checker (Sr) Driver Lorry Grade I
48 Motor Lorry Grade I
49 Motor Vehicle Class I and Diesel Engine Grade I
50 Road Roller Grade I
51 Pump Class Electrician Grade I and Class I/ Grade I
52 Fitter (Grade I, Class I)
53 Pipe Class I (Head)
54 Foreman(Assistant) Line Man Grade I Mason (Skilled Grade I,
Class I).
55 Mast Rig
56 Mechanic Class I and Class II
57 Mechanic (Diesel Grade I and Road Roller Grade I 983
PART–II] LA GAZETTE DE L'ETAT
(1)
(2)
58 Airconditioning Grade I/Class I, Mistri Grade I
59 Mistri (Airconditioning Grade I)
60 Overseer
61 Overseer (Senior and Junior)
62 Dragline Grade I
63 Drill Grade I
64 Dumper Grade I
65 Excavator Grade I
66 Fork Lift Grade I
67 Generator Grade I
68 Rigger Grade I
69 Rigger Grade II
70 Charper/Sletter Grade I
71 Shovel and Dragline Tractor Grade I
72 Tradesman Class I
73 Turner/Miller Grade I
74 Work (Assistant) Grade I
75 Compounder
76 Surveyor
77 Winding Engine Driver
78 Operator (Heavy Earth Moving Shovel and Bulldozer)
79 Head Mistry
80 Staff Nurse with Diploma
81 Drill Operator other than Jack Hammer
82 Electrical Supervisor with Competency Certificate
83 Underground Shift Boss
84 Head Mechanic
85 Qualified and Experienced Welder
86 Machine Tool Mechanic 984 LA GAZETTE DE L'ETAT [PART–II
(1)
(2)
87 Mechanical/Plant Foreman
88 Mining Supervisor
89 Vocational Training Instructor/Teacher
90 Head Electrician
91 Accountant
92 Steno with 7 years of service
93 Store In-charge
94 Shift In-charge
95 Supervisor
96 Incharge of Watch and Ward
97 Security Guard (Armed)
99 Crane Grade I
100 Diesel Engine Grade I
101 Dozer Grade I
102 Clamp Shell Grade I
103 Compressor Grade I
104 Grader Grade I
105 Tractor Grade I
106 Vibrator Grade I
107 Screening Plant Grade I
108 Shovel Grade I
109 Shovel and Dragline
110 Tyrevulcanser Grade I
111 Security Guard (with Arms)and other categories by whatever
name called which are of Highly-skilled nature.
online publication at "https://styandptg.py.gov.in" Published by the Director, Government Press, Puducherry.