(1) This Ordinance may be called the Additional Emoluments (Compulsory Deposit) Ordinance, 1974.
Short title, extent and commencement.
(475) 476 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
(2) It extends to the whole of India.
(3) It shall come into force at once.
2. In this Ordinance, unless the context otherwise requires,—Definitions.
(o) "appointed day" means the day on which this Ordinance comes into force;
(b) "additional dearness allowance" means such dearness allowance as may be sanctioned from time to time, after the appointed day, over and above the amount of dearness allowance payable immediately before the date from which such sanction of additional dearness allowance is to take effect;
(c) "additional wages" means such wages, over and above the wages payable to an employee immediately before the appointed day, as may become payable to the employee after the appointed day in pursuance of any wage revision, whether by or under an agreement or settlement between the parties or any award, decree or order of any court, tribunal or other authority, but does not include—
(i) any increment due to the employee in accordance with the time scale of pay applicable to the post held by him immediately before the appointed day, and any consequent increase in any allowance admissible under any rule or order in force immediately before the appointed day;
(ii) any higher wages payable to the employee on his promotion or transfer to a post involving higher responsibilities and duties;
(Ui) any honorarium payable for any work done outside office hours;
(iv) any allowance payable for over-time work;
(v) any increase in wages sanctioned in pursuance of the recorrmifirKiations made by the Third Central Pay Commission;
(d) "bank deposit rate" means the maximum rate at which interest may be paid by a banking company on deposits (other than those maintained in saving accounts) in accordance with the directions made by the Reserve Bank of India in exercise of the powers conferrred on it by section 21 or section 35A, or both, of the Banking Regulation Act, 1949; 10 of 1949.
(e) "Deposit Account" means the account opened and maintained under section 5;
(f) "emoluments" includes wages and dearness allowance;
(g) "employer" means,—
(i) in relation to an establishment which is a factory the owner or occupier of the factory, including the agent of such owner or occupier, and where a person is named as manager of the factory under clause (f) of sub-section (1) of section T of the Factories Act, 1948, the person so named- 63 Of 1948.
SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 477
(ii) in relation to an establishment 'belonging to or under the control of the CJentral Government or a State Government, the person or authority appointed by the appropriate Government for the supervision and control of the employees, or where no person has been so appointed, the head of the Department concerned;
(in) in relation to an establishment belonging to or Under1 the control of any local authority, the- person appointed by such authority for the supervision and control of the employees, or1 where no person has been so appointed, the Chief Executive Officer of the local authority;
(iv) in any other case, the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where the said affairs are entrusted t& any other person, whether called a manager, managing director or by any other name, such person, and includes, in the case of a deceased employer, the legal representative of such deceased employer;
(h) "notification" means a notification published in the Official Gazette;
(i) "prescribed" means prescribed by rules made under this Ordinance;
(3) "scheme" means a scheme made under this Ordinance;
(k) lLwages" means all remuneration (whether by way of salary, allowances or otherwise) expressed, or capable of being expressed, in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment, and Includes—
(i) any remuneration payable under any agreement, or settlement between the parties or any decree or order of any court, tribunal or other authority;
(ii) any remuneration to which the person employed is entitled in respect of overtime work or holidays or any leave period;
(Hi) any additional remuneration payable under the terms of employment, including bonus, whether under a scheme of profit sharing or otherwise;
(iv) any sum which by reason of the termination of employment of the person employed is payable under any law, contract or instrument which provides for the payment of such sum, whether with or without deductions, but does not provide for the time within which the payment is to be made;
(v) any sum to which the person employed is entitled un&ei?
any scheme framed under any law for the time being in force;
(vi) any allowance paid for house accommodation, or where house accommodation is provided, the value of such accommodation, and the value of electricity or water, or both, supplied, and the value of medical attendance or other amenity, 4?8 t*rtK &A23ETTE OF INDIA EXTRAORDINARY [Past II— but does not include—
(2) any contribution paid by the employer to any pension or provident fund, and the interest which may have accrued thereon;
(2) any travelling allowance or the value of any travelling concession;
(3) any sum, not exceeding rupees two hundred and fifty per annum, paid to the employed person to defray special expenses entailed on him by the nature of his employment;
(4) any gratuity payable on the termination of employment in cases other than those specified in sub-clause (iv);
(5) any dearness allowance.
&. This Ordinance shall apply to an employee of—Persona to whom this Ordinance applies.
(a) the Central or State Government;
(b) a local authority;
(c) a company as defined in section 3 of the Companies Act, 1956, including a foreign company within the meaning of section 591 of the Companies Act, 1956, and a Government company as defined in section 617 of that Act;
1 of 1958,
(d) any other corporation, including a society established by or under a Central, Provincial or State Act;
(c) any individual, association or body of individuals or Hindu undivided family liable to payment of tax under the Income-tax Act, 1961, and entitled to deduct from the wages paid to the employees for the purpose of determination of income-tax under that Act;
43 of 1961.
(f) any establishment, not being an establishment owned by Government, local authority or person specified, respectively, in clauses (a) to (e) (both inclusive), to which the provisions of any law relating to provident funds (other than those established under the Public Provident Fund Act, 1968) apply; 23 of 1968.
(gf) any other establishment, not being an establishment to which any of the foregoing clauses apply, established at the instance or in pursuance of a resolution, of the Central Government or wholly or substantially financed by that Government.
4. The provisions of this Ordinance shall have errect notwithstanding anything inconsistent therewith contained in any enactment other than this Ordinance or in any instrument having effect by virtue of any enactment other than this Ordinance.
Ordinance to have overriding effect.
CHAPTER II COMPULSORY DEPOSIT OF ADDITIONAL EMOLUMENTS