Bare ActsThe Additional Emoluments (Compulsory Deposit) Act, 1974

Section 20

Power 1o call for returns and inspect accounts

Amendment status not verified — confirm the current text below against the official source.

Power 1o call for returns and inspect accounts. (1) The nominated authority or any officer authorised by the nominated authority in this behalf may call for such returns, as may be prescribed. from any employer to whom this Act applies. {2) The books of account and other books and papers of any em- ployer to whom this Act zpplies shall be open 10 inspection by the nominated authority or any person authorised by the Central Government in this behalf during business hours: Provided that such inspection may be made without giving any previous notice to the employer or any officer of the employer. (3) The nominated authority or any authorised officer may. during the course of mspection.-- (i) make, or cause to be made, copies of the books of account and other books and papers; (if) place, or cause 10 be placed, any marks of identification thereon in token of the inspection having besn made. (4) If after inspection the nominated authority or the authorised officer finds that any additional wages or additional dearness allowance has not been credited by the employer to the appropriate Deposit Account or, as the case may be, remitted to the nominated authority, it, or he shall determine the amount in respect of which such credit or remittance has not been made: Provided that no such determination shall be madc except after giving to the employer a reasonable opportunity of being heard. 510 (5) It shall be the duty of every employer to whom this Act applies, to furnish to the nominated authonty a copy of the award, deerce or order of any court, tribunal or other authority or agreement or settlement relating ta wage revision or revision of dearness allowance and also to produce such books of account and other books and papers as the nominated authority or the officer making the inspection may require. (6} Where any revision of wages or dearness allowance is made otherwise than in pursuance of any award, decree or order of any court, tribunal or other authority or agreement or settlement, the employer shall give an intimation to the nominated authority about such revision of wages or dearness allowance and furnish to the nominated authority such books of account and other books and papers as that authority may require. Protection of action taken in good faith. 21. Protection of action taken in good faith. No suit or other legal proceeding shall lie against the Central Government or any State Government or any officer authorised by the Centrai or State Government to discharge any functions under this Aet, for any loss or damage caused or likely to be caused by anything which Is in good faith done or intended to be done in pursuance of this Act or any scheme framed thercunder. Persons performing functions under this Act to be public servants. 22. Persons performing functions under this Act to be public servants. Any person to whom any power of the Central Government is delegated under section 18 or who is authorised to exercise any Power specified in section 20 shall., if he) 1s not a public servant, be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code. (45 of 1860.) Recovery of arrears, 23. Recovery of arrears. Without prejudice to the provisions of section 14, any amount which ought to have been credited under this Act to a Deposit Account or remitted to the nominated authority but has not been so, credited or remitted in accordance with the provisions of this Act or scheme or order made thereunder, shall be payable by the employer, together with interest duc thereon calculated at twice the rate at which interest is payable under sub-section (1) of section 7, and in default of such payment, such amount, together with interest due thereon at the aforesaid rate, shall be recoverable as an arrcar of land revenue: Provided that where any such amount has been recovered by the court under sub-section (2) of section 14, the said amount shall not be recoverable under this section Power to make rules. 24. Power to make rules. The Central Government may, by netification, make rules to carry out the provisions of this Act. Power to remove difficulties. 26. Power to remove difficulties. If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order. not inconsistent with the provisions of this Act, remove the difficulty: Provided that no such order shall be made after the expiry of a period of two years from the appointed day. Repeal and saving.

Section 20 – The Additional Emoluments (Compulsory Deposit) Act, 1974 | DailyLaw.ai