(2) The Central Government shall, by notification, frame one or more schemes, to be called the "Additional Emoluments Compulsory Deposit Scheme", in relation to the amounts credited to the Deposit Accounts under this Ordinance, Additional Emoluments Compulsory Deposit Scheme.(2) A scheme framed under sub-section (i) may provide for—
(a) the authorities by which the Additional Wages Deposit Account and Additional Dearness Allowance Deposit Account shall be opened and maintained;
(b) the manner in which amounts deducted from additional wages or additional dearness allowance shall be credited to the respective Deposit Account;
(c) the documents to be issued to persons in relation to whom amounts have been credited to the Deposit Accounts as evidence of such credit;
(d) authority or authorities by or through which credits to the Deposit Accounts may be made;
(e) the accounts to be maintained with respect to the amounts credited to the Deposit Accounts and the officer by whom such Accounts shall be maintained;
Of) the nomination of persons to receive the amount standing in a Deposit Account to the credit of an employee in the event of his death; and cancellation or change of such nomination;
(g) the issue of duplicate of any document issued as evidence of any credit in the event of loss or destruction of the original and the fee, not exceeding rupees two, on the payment of which such duplicate may be issued;
(h) repayment of amounts credited to the Deposit Accounts with interest due thereon and the conditions, if any, under which such repayment may be made;
(i) any other matter which may be necessary or proper for the effective implementation of the scheme.
(3) A scheme framed undter this section may provide that all or any of its provisions shall take effect, either prospectively or retrospectively, on such date as may be specified in this behalf in the scheme and every scheme framed under this section shall have effect notwithstanding anything contained in any law (other than this Ordinance) for the time being in force or in any instrument having effect by virtue of any enactment other than this Ordinance.
(4) The Central Government may make a scheme to add to, amend or vary any scheme made under sub-section (1).
11. Where the amount of any credit to be made in any Deposit Account contains a part of a rupee, then, such part, if it is fifty paise or more, shall be increased to one complete rupee and if it is less than fifty paise, it shall be ignored.
Rounding off.
482 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—
CHAPTER III MISCELLANEOUS
12. (I) Whoever, with a view to—Penalties.
(a) avoiding making any deductions of additional wages and additional dearness allowance and crediting the same to the Additional Wages Deposit Account or the Additional Dearness Allowance Deposit Account, as the case may be, or
(b) aiding or abetting any other person to avoid making any such deduction or credit, knowingly makes, or causes to be made, any statement or representation which he knows to be false or does not believe to be true, shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both. , w'
(2) Any employer who omits or fails, without any reasonable excuse, to comply with the provisions of this Ordinance or of any scheme or order made under the scheme, shall be punishable with imprisonment for a term which may extend to one year, or with fine which may extend to one thousand rupees, or with both.