Amendment status not verified — confirm the current text below against the official source.
Audit of accounts of employers, not beint corporations or companies.- (1) Where any dispute of the nature specified in section 22 between an employer, not being a corporation or a company, and his employecs has been referred to the said authority under that section and the accounls of suclr employer audited by Soc. 251 The Paym€nt of Bonus Act, 1965 under that section and the accounls of suclr employer audited by rlv oualified to act as auditor of comoanies under sub-section (1) any auditor duly qualified to act as auditor of companies sub-s€ction (1) of section 226 of thc Companies AcL 1956 ('L of 1956), are produced before the said authority, the provisions of section 23, shall, so far as may be, apply to the accounts so audited. (2) When the said authority finds that the accounts of such employer havc not been audited by any such auditor and it is of opinion that an audit of the accounts (w.!.c.f. 2l-&f980). Earlier scclion 24 lvas omittcd b) 25.9-1975). Act 6tl oI 19E0, sec. 1,1 ot 1976, scc 17 (w r.e.t, I Ins, by Act 23 Th€ Pavment ol Sonus Act' 1965 lsec.25 18 of such cmPloyer is may' bv o.d.r, d'ireit ttte may such be spccttl('d ln. tne with auditor or auditors in dctnull ol *rrrh p;lvmenl shrll trt recov s, etc'-Ever1' employer shall preparc other docttments ln iuch form and in ernmerrt may, by notification in the thinks lil 16 be InsPectors for thc its within which they shall exercise iurisriiction '"""ii'i i"' tn.p*ctor appointed under sub-sectiotr (1) may' ftt -t1"-n:jq:]::. "t asceri"ining whether any of the provisions of this Act has bern compltccl wrtn- (a) requrre "n "rnptoyt:i to fumish such information as he may consrder (c) Iound in charge of the e therewith or ;n,1' Pcrs0n \{' believe to be or !o ha ve bet: (d) make coPies of, ff {elitl c:( document m,'ifltiinrd tr. t* ,, -"" be prescribed. to be a'public servant within thc mcaning e any accounts, book, register or othcr Inspector under sub-section (l ) shall De legally bound to do so' ''"-iii5i -1'.rotttl"g contained in this section shall enable an Inspector to requlre a lr""kii.;;;;;;y o fumish or disclose any statement or information or lo '1. lns bY Act 66 by Acl 23 of of 1980, scc 1976, sec. lE 15 (w.re.f 21-8-1980) Earlier sulr-scction (5) wns omitted (w i.e.l. 25'9'7975) Sec 3Ol The Payment of Eonus Aca, 1965 19 prduce, or give inspection of, any of its books of account or other documents, which a banking company cannot be compelled to fumish, disclose, produce or give inspection of, under the provisions of section 34A of the Banking Regulation Act, 1949 (10 of l9a9).1 28, Penalty.-lf any person- (a) contravenes any of the provisions of this Act or any mle made thereunder'; or @) to whom a direction is given or a requisition is made under this Act fails to comply with the direction or requisition, he shall be pr.rnishable with imprisonmenl for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both.