The functions of the Board shall be the administration of the Fund and such other functions as may be assigned by or under this Act.
13. Unpaid accumulations and claims thereto.--- (1) All unpaid accumulations shall be deemed to be abandoned property.
(2) Any unpaid accumulation paid to the Board in accordance with the provisions of section 3 shall on such payment, discharge an employer of his liability to make payment to an employee in respect thereof, but to the extent only of the amount paid to the Board, and the liability to make payment to the employee to the extent aforesaid shall, subject to the succeeding provisions of this section, be deemed to be transferred to the Board.
1[(3) As soon as possible after the payment of any unpaid accumulation is made to the Board, the Board shall –
(a) exhibit on the notice-board of the establishment in which the unpaid accumulation was earned; and
(b) publish in the Tamil Nadu Government Gazette, and in such other manner as may be prescribed, a notice inviting claims by employees, their heirs, legal representatives or assigns for any payment due to them.]
(4) If any question arises whether the notice referred to in sub-section (3) was given as required by that sub-section, a certificate of the Board that it was so given, shall be conclusive.
(5) 1[If a claim is received whether in response to the notice or otherwise, within a period of six months from the date of the publication of the notice in the Tamil Nadu Government Gazette, in respect of such claim,] the Board shall transfer such claim to the Authority appointed under section 15 of the Payment of Wages Act, 1936 (Central Act IV of 1936), having jurisdiction over the area in which the establishment is situate and the Authority shall proceed to adjudicate upon and decide such claim. In hearing such claim such Authority shall have the powers conferred by that Act and follow the procedure (in so far as it is applicable), specified therein.
(6) If the Authority aforesaid is satisfied that any such claim is valid so that the right to receive payment is established, it shall decide that the unpaid accumulation in relation to which the claim is made shall cease to be deemed to be abandoned property, and shall order the Board to pay the whole of the dues claimed, or such part thereof as the Authority decides are properly due, to the employee; and the Board shall make payment accordingly:
Provided that the Board shall not be liable to pay any sum in excess of that paid under subsection (1) of section 3 to the Board as unpaid accumulations, in respect of the claim.
(7) If a claim for payment is refused, the employee or his heirs, legal representatives or assigns, as the case may be, may, within sixty days from the date of receipt of the order of the Authority, prefer an appeal in the City of Madras to the Madras City Civil Court, and elsewhere to the District Court.
1 Subs. by Act 37 of 1982, s. 4 (w.e.f. 15th September, 1982) 7
(8) The decision of the Authority, subject to appeal aforesaid, and the decision in appeal of the Madras City Civil Court, or as the case may be, the District Court shall be final and conclusive as to the right to receive payment, the liability of the Board to pay and also as to the amount, if any.
(9) If no claim is received within the period specified in sub-section (5), or a claim has been refused by the Authority, or on appeal by the Madras City Civil Court or the District Court, then the unpaid accumulations in respect of such claim shall accrue to, and vest in, the State as bona vacantia and thereafter be deemed to have been transferred to, and form part of, the Fund.
14. Interest on unpaid accumulations, or fines after notice of demand. --- (1) If an employer does not pay to the Board any amount of unpaid accumulations, or fines realised from the employees, within the time specified by or under this Act, the Secretary may serve or cause to be served a notice on such employer to pay the amount within the period specified therein which shall not be less than thirty days from the date of service of such notice.
(2) If the employer fails, without sufficient cause, to pay any such amount within the period specified in the notice, he shall, in addition to that amount, pay by way of penalty to the Board simple interest---
(a) for the first three months at one per cent. of the said amount for each complete month or part thereof after the last date by which he should have paid it according to the notice; and
(b) for each complete month or part thereof thereafter at one and a half percent. of that amount during the time he continues to make default in the payment of that amount:
Provided that, the Secretary may, subject to such conditions as may be prescribed, remit the whole or any part of the penalty in respect of any period.