Skip to content

CS Professional · Labour Laws and Practice · The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988

Sunrise Textiles, a small establishment in Surat, files the annual return in Form I and maintains registers in Forms II and III at the work spot. It has not maintained the separate registers that a Scheduled Act would otherwise require. Under the 1988 Act, what is its position on penalty for failing to maintain those separate registers?

Sunrise Textiles is not liable to any penalty under the Scheduled Act. Under Section 4(5), an employer who furnishes the annual return in Form I and maintains the prescribed registers cannot be penalised under the Scheduled Act for not furnishing returns or maintaining registers under that Act.

  1. AIt is liable to the penalty prescribed under the Scheduled Act, since the registers were not maintained
  2. BIt is not liable to any penalty under the Scheduled Act for that failure, because it furnished the return and maintained the registers as the Act providesCorrect
  3. CIt is liable only if the Inspector gives a written notice first
  4. DIt is liable to a reduced penalty fixed by the Central Government

Explanation

Section 4(5) says that where an employer of such an establishment furnishes the return and maintains the registers as provided, nothing in the Scheduled Act makes him liable to a penalty for failing to furnish any return or maintain any register under that Act. Sunrise has complied with the substituted requirements, so no penalty arises.

Did you get it right without looking?

One question tells you little. A timed set on The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 shows your real accuracy, how long you take and where you lose marks.

Practise The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988Free diagnostic mock

More The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act, 1988 questions