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THE EQUAL REMUNERATION ACT, 1976

Objective:The Act aims to provide for the payment of equal remuneration to men and women workers and for the prevention of discrimination, on the ground of sex, against women in the matter of employment and for matters connected therewith or incidental thereto.

Important Definitions:

a. Employer: has the meaning assigned to it in the Payment of Gratuity Act, 1972.

b. Worker: means a worker in any establishment or employment in respect of which, this Act has come into force.

Application:The act applies to various establishments and occupations as notified by the Central government from time to time. The act prohibits payment by an employer to any worker, employed by him in an establishment or employment, remuneration, at rates less favourable than those at which remuneration is paid by him to the workers of the opposite sex in such establishment or employment for performing the same work or work of a similar nature. Further, no employer shall, while making recruitment for the same work or work of a similar nature, (or in any condition of service subsequent to recruitment such as promotions, training or transfer,) make any discrimination against women except where the employment of women in such work is prohibited or restricted by or under any law.

Authorities under the act:

a. Advisory Committees: These are constituted by the appropriate government for the purpose of providing increasing employment opportunities for women.

b. Labour officers: The appropriate Government may, appoint such officers, not below the rank of a Labour Officer, as it thinks fit to be the authorities for the purpose of hearing and deciding claims and complaints under the Act.

c. Inspectors: Appointed by the appropriate government for the purpose of making investigations as to whether the provisions of this Act, or the rules made there under, are being complied with by employers.

Penalties:1. If any employer:(a)   omits or fails to maintain any register or other document in relation to workers employed by him, or(b)  omits or fails to produce any register, muster-roll or other document relating to the employment of workers, or(c)  omits or refuses to give any evidence or prevents his agent, servant, or any other person in charge of the establishment, or any worker, from giving evidence, or(d)  omits or refuses to give any information,he shall be punishable  with simple imprisonment for a term which may extend to one month or with fine which may extend to ten thousand rupees or with both.

2. If   any employer:(a)   makes any recruitment in contravention of the provisions of this Act, or(b)  makes any payment of remuneration at unequal rates to men and women workers, for the same work or work of a similar nature, or(c)   makes any discrimination between men and women workers in contravention of the provisions of this Act, or(d)  Omits or fails to carry out any direction made by the appropriate Government under sub-section (5) of section 6,he shall be punishable with fine which shall not be less than ten thousand rupees, but which may extend to twenty thousand rupees or with imprisonment for a term which shall be not less than three months but which may extend to one year or with both for the first offence, and with imprisonment which may extend to two years for the second and subsequent offences.

3. If any person being required so to do, omits or refuses to produce to an Inspector any register or other document or to give any information, he shall be punishable with fine which may extend to five hundred rupees.

Exemptions:Nothing in this Act shall apply:

(a)   to cases affecting the terms and conditions of a women’s employment in complying with the requirements of any law giving special treatment to women, or

(b)  to any special treatment accorded to women in connection with (i)  the birth or expected birth of a child, or(ii)  The terms and conditions relating to retirement, marriage or death or to any provision made in connection with the retirement, marriage or death.

THE EQUAL REMUNERATION ACT RULES, 1976

A complaint or claim under the Act may be made by the worker himself or herself or by any legal practitioner, or by any official of a registered Trade Union, authorized in writing to appear and act on his or her behalf or by any Inspector appointed or any other person acting with the permission of the Authority.

Every employer shall maintain up-to-date a register in relation to the workers employed by him, in Form D, at the place where workers are employed.

The Act aims to prohibit the pledging of the labour of children. As per this act, any agreement to pledge the labour of a child shall be void.
Penalties:
a. Whoever, being the parent or guardian of a child, makes an agreement to pledge the labour of that child, shall be punished with fine which may extend to fifty rupees.

c. Whoever, knowing or having reason to believe that an agreement has been made to pledge the labour of a child, in furtherance of such agreement employs such child or permits such child to be employed in any premises or place under his control, shall be punished with fine which may extend to two hundred rupees.

THE CHILD LABOUR (PROHIBITION AND REGULATION) ACT, 1986

Objective:The Act aims to prohibit the engagement of children in certain employments and to regulate the conditions of work of children in certain other employments.

Important definitions:

Child: means a person who has not completed his fourteenth year of age.

Establishment: includes a shop, commercial establishment, workshop, farm, residential hotel, restaurant, eating house, theatre or other place of public amusement or entertainment.

Workshop: Any premises, wherein any industrial process is carried on.

Prohibition of child employment:No child shall be employed or permitted to work in any of the occupations mentioned  in Part A of the Schedule attached to the Act or in any workshop wherein any of the processes mentioned  in Part B of the Schedule is carried on.

Authorities:

1. Child Labour Technical Advisory CommitteeThe Central Government may,  constitute an advisory committee to be called the Child Labour Technical Advisory Committee to advise the Central Government for the purpose of addition of occupation and processes to the Schedule.

2. Inspectors: For the purposes of securing compliance with the provisions of this Act.

The following are the provisions that govern the conditions of the work of children in occupations or processes other than those mentioned in Part A and B of the schedule (where children are permitted to work):

a. No work period of a child shall exceed three hours and no child shall work for more than three hours before he has had an interval for rest for at least one hour.

b. The period of work of a child shall be so arranged that inclusive of his interval for rest, it shall not be spread over more than six hours.

c. No child shall be permitted or required to work between 7 p.m. and 8 a.m.

d. No child shall be required or permitted to work overtime.

e. Every child employed in an establishment shall be allowed in each week, a holiday of one whole day, which day shall be specified by the occupier in a notice permanently exhibited in a conspicuous place in the establishment.

Duties of employers/occupiers:

1. Every occupier in relation to an establishment who employs, or permits to work, any child,  in relation to such establishment shall, within a period of thirty days from the date of such employment, send to the Inspector within whose local limits the establishment is situated, a written notice containing the following particulars, namely:-

(a)   The name and situation of the establishment.(b)  The name of the person in actual management of the establishment.(c)  The address to which communications relating to the establishment should be sent; and(d)  The nature of the occupation or process carried on in the establishment.

2. There shall be maintained by every occupier in respect of children employed or permitted to work in any establishment, a register to be available for inspection by an Inspector at all times, showing:

(a)  the name and date of birth of every child so employed or permitted to work;(b) Hours and periods of work of any such child and the intervals of rest to which he is entitled.(c)  The nature of work of any such child; and (d)      Such other particulars as may be prescribed.

3. Every railway administration, every port authority and every occupier shall cause to be displayed in a conspicuous and accessible place at every station on its railway or within the limits of a port or at the place of work, as the case may be, a notice in the local language and in the English language containing an abstract of sections 3 and 14 of the act.

Penalties:

a. Whoever employs any child or permits any child to work in prohibited occupations or processes shall be punishable with imprisonment for a term which shall not be less than three months but which may extend to one year or with fine which shall not be less than ten thousand rupees but which may extend to twenty thousand rupees or with both.

b. Whoever, having been convicted of an offence as above, commits a like offence afterwards, he shall be punishable with imprisonment for a term which shall not be less than six months but which may extend to two years.

c. Whoever:

(a)   fails to give notice as required by section 9; or

(b)  fails to maintain a register as required by section 11 or makes any false entry in any such register; or

(c)  fails to display a notice containing an abstract of section 3 and 14; or

(d)  fails to comply with or contravenes any other provisions of this Act or the rules made there under, shall be punishable with simple imprisonment which may extend to one month or with fine which may extend to ten thousand rupees or with both.

The provisions of this Act and the rules made there under shall be in addition to, and not in derogation of, the provisions of the Factories Act, 1948, the Plantations Labour Act, 1951 and the Mines Act, 1952.

THE CHILD LABOUR (PROHIBITION AND REGULATION) RULES, 1988

Every occupier of an establishment, where children are legally permitted to work, shall maintain a register in respect of children employed or permitted to work, in Form A. The register shall be maintained on a yearly basis but shall be retained by the employer for a period of three years after the date of the last entry made therein.rupees.

THE MINIMUM WAGES ACT, 1948

Definition of employee:Employee   means any person who is employed for hire or reward to do any work, skilled or unskilled, manual or clerical, in a scheduled employment, in respect of which minimum rates of wages have been fixed.

Fixing of Minimum rates of wages and applicability of the Act:The employees working in the employments specified in Part I or Part II of the Schedule to the act are entitled for the minimum rates of wages. The appropriate Government shall, fix the minimum rates of wages payable to employees employed in an employment specified in Part I or Part II of the Schedule. Minimum wages payable under this Act shall be paid in cash.

Authorities:
a.   Committees/sub committees for fixing or revising Minimum wages.

b.    Advisory Board : For the purpose of coordinating work of committees and sub committees and advising the appropriate Government generally in the matter of fixing and revising minimum rates of wages.

c.   Inspectors.

Overtime:Where an employee, whose minimum rate of wages is fixed under this Act, works on any day in excess of the number of hours constituting a normal working day, the employer shall pay him for every hour or for part of an hour so worked in excess, at the overtime rate fixed under this Act or under any law of the appropriate Government for the time being in force, whichever is higher.

Settlement of Disputes:The appropriate Government may, appoint any Commissioner for Workmen’s Compensation or a Labour Commissioner for any region, or any officer of the State Government not below the rank of Labour Commissioner or any other officer with experience as a judge of a Civil Court or as a Judicial Magistrate to be the Authority to hear and decide for any specified area all claims arising out of payment of less than the minimum rates of wages.

Where an employee has any claim, the employee himself, or any legal practitioner or any official of a registered trade union authorized in writing to act on his behalf, or any Inspector, may apply to the authority above mentioned to address his grievances. Every such application shall be presented within six months from the date on which the minimum wages or other amount became payable.

Punishment to Employers:

Any employer who—

(a) pays to any employee less than the minimum rates of wages fixed for that employee’s class of work, or less than the amount due to him under the provisions of this Act, or

(b) Contravenes any rule or order made under Section 13;shall be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees, or with both.

Any employer who contravenes any provision of this Act or of any rule or order made there under shall, if no other penalty is provided for such contravention by this Act, be punishable with fine which may extend to five hundred rupees.

Effect of contracts:Any contract or agreement, whether made before or after the commencement of this Act, whereby an employee either relinquishes or reduces his right to a minimum rate of wages or any privilege or concession accruing to him under this Act shall be null and void in so far as it purports to reduce the minimum rate of wages fixed under this Act.

THE MINIMUM WAGES (CENTRAL) RULES, 1950

Applicability:These rules are applicable to employments carried on by or under the authority of the central Government, or a railway administration or in relation to a mine, oil field or major port, or any corporation established by a Central Act or the central Government.

Duties of Employers:
a. Every employer shall send annually a return in Form III so as to reach the Inspector, not later than the 1st February following the end of the year to which it relates.

b.  Notices in Form IX-A containing the minimum rates of wages fixed together with abstracts of the Act, the rules made there under and the name and address of the Inspector shall be displayed in English and in a language understood by the majority of the workers in the employment at the main entrances to the establishment and at its office and shall be maintained in a clean and legible condition.

c. A register of overtime shall be maintained by every employer in Form IV in which entries under the columns specified therein shall be made as and when overtime is worked in any establishment.

d. A register of wages shall be maintained by every employer at the work spot in Form X.

e. A wage slip in Form XI shall be issued by every employer to every person employed by him at least a day prior to the disbursement of wages.

f. A muster roll shall be maintained by every employer at the work spot in Form V and the attendance of each person employed in the establishment shall be recorded daily in that Form within 3 hours of the commencement of the work shift or relay for the day as the case may be.

g. All registers and the muster roll shall be preserved for a period of three years after the date of last entry made therein.

Weekly day of rest:An employee in a scheduled employment in respect of which minimum rates of wages have been fixed under the Act, shall be allowed a day of rest every week, which shall ordinarily be Sunday.

Number of hours of work:The number of hours which shall constitute a normal working day, shall be-(a) in the case of an adult -9 hours;(b) in the case of a child-41/2 hours.

Overtime rate of wages:When a worker works in an employment for more than nine hours on any day or for more than forty-eight hours in any week, he shall, in respect of overtime work, be entitled to wages,-(a) in the case of employment in agriculture, at one and a half time the ordinary rate of wages;(b) In the case of any other scheduled employment, at double the ordinary rate of wages.

THE KARNATAKA MINIMUM WAGES RULES, 1958

Applicability:These rules are applicable to employments where the Minimum Wages (Central) Rules, 1950 are not applicable.

Duties of Employers:

a) The employer shall display in a conspicuous place at or near the main entrance of the establishment , a notice in English or in the language of the majority of the persons employed therein, specifying the dates on which wages will ordinarily be paid.

b) All fines imposed and deductions made shall be recorded in the case of factories and other Industrial Establishments in Form 1 of the Karnataka Payment of Wages Rules, 1963 and in all other cases in the Registers maintained in Forms I and II respectively. These Registers shall be kept at the work spot and maintained up-to-date.

c) A Return in Form III shall be submitted annually by the employer to the Inspector of the area within a period of one month after the expiry of the year to which the Return relates. Provided that no annual returns shall be submitted by an employer who submits a common annual return in Form 20 of the Karnataka Factories Rules, 1969.

d) Notices containing the minimum rates of wages fixed together with abstracts from the Act, the rules made there under in Form No. X and the name and address of the Inspector shall be displayed in English and in a language understood by the majority of workers in the employment at a conspicuous place.

e) A register of overtime shall be maintained by every employer, in the case of a factory or an industrial establishment in Form 9 of the Karnataka Factories Rules, 1969, and in all other cases in Form IV in which entries under the columns specified therein shall be made as and when overtime is worked in any establishment.

f) A register of wages shall be maintained by every employer and kept in Form V, provided that the Register need not be maintained and kept in the prescribed form by any employer who maintains a like register under the payment of Wages Act, 1936, and the Factories Act, 1948.

g) Wage slips in Form VI shall be issued by every employer to every person employed by him at least a day prior to the disbursement of wages.

h) Every employer shall get the signature or the thumb impression of every person employed on the register of wages and wage slip. Entries in the register of wages and wage slips shall be authenticated by the employer or any person authorized by him in this behalf.

i) A muster –roll shall be maintained by every employer and kept in Form VII. Provided that the muster-roll may not be maintained by an employer who maintains a like roll under the Factories Act, 1948 or the Shops and Commercial Establishment Act.

j) All registers required to be maintained shall be preserved for a period of three years after the date of last entry.

k) Every employer shall maintain a bound inspection book and shall produce it when so required by the Inspector.

l) There shall be exhibited or displayed in a factory, workshop or, place where the work is allocated, and in the case of out workers, at the place where duties are assigned to such outworkers notices in Form XIII giving the following particulars, namely:1.   Weekly holidays.2.   Working hours of employees.3.    Time for payment of wages.

Weekly day of rest:An employee in a scheduled employment in respect of which minimum rates of wages have been fixed under the Act, shall be allowed a day of rest every week which shall ordinarily be Sunday, but the employer may fix any other day of the week as the rest day for any employee or class of employees in a scheduled employment.

Number of hours of work:The number of hours which shall constitute a normal working day shall be:-(a)   in the case of an adult, nine hours;(b)   in the case of a child, four and a half hours.

Overtime rate of wages:When a worker works in an employment for more than nine hours on any day or more than forty-eight hours in any week, he shall in respect of overtime work be entitled to wages at double the ordinary rate of wages.

On many occasions, disputes arise between builders and apartment purchasers with regard to the payment of VAT during the purchase process. The agreement for sale of an apartment should specifically mention whether the total sale consideration is inclusive of VAT or not. If the agreement is silent on VAT and the builder states that the total consideration amount is inclusive of the cost of construction, cost of land, various deposits and other incidental expenses etc., then he cannot claim additional VAT from the apartment purchasers at a later date.The material used for the construction of an apartment like bricks, steel, cement etc is liable to be taxed under VAT. It is to be mentioned here that labor charges involved in the construction of an apartment are not liable to be taxed.  While demanding the VAT amount, the builder has to furnish the detailed accounts of the costs of materials used, to the apartment purchaser.It should be noted that the rate of tax in Karnataka for payment of VAT on the costs of materials is only 4% and not 12.5%. This is because materials used for construction are classified as ‘Declared goods’ with a lower rate of 4%. The builder is supposed to obtain a registration number from the commercial taxes department for the tax collected and he must issue a tax invoice to the purchaser.

The Foreign Contribution (Regulation) Act 1976 regulates the acceptance and utilization of foreign contributions or foreign hospitality by people and associations in India. The act prohibits acceptance of foreign contribution by any:
a. Candidate for election
b. Correspondent, columnist, cartoonist, editor, owner, printer or publisher    of a registered news paper.
c. Judge, Government servant or employee of any corporation
d. Member of any legislature
e. Political party or office-bearer thereof.

Organizations which are not a political party, but which have a political nature can accept foreign contribution only with prior permission of Central Government.Associations like trust, society, companies etc with a definite cultural, economic, educational, religious or social program can accept foreign contribution, only if they register with Central Government. Further such associations are permitted to receive foreign contribution only through a particular branch of a bank of their choice. Such an association shall give intimation to the Central Government regarding the amount of each foreign contribution received by it, the source and manner of receipt, purpose and manner for which such foreign contribution was utilized.

Every citizen of India who receives any scholarship or stipend from any foreign source shall give intimation to the Central Government regarding the amount, source and purpose of the said scholarship or stipend. If the amount of such scholarship or stipend does not exceed Rs 36,000/- per annum, the recipient is not bound to give intimation to the central government

No member of a legislature, office bearer of a political party, judge, government servant or employee of any corporation shall, while visiting any country outside India, accept any foreign hospitality except with the prior permission of the Central government. This restriction is not applicable for receipt of emergent medical aid during such visits. Further, a member of an Indian delegation is permitted to accept a gift from a foreign source, during a foreign trip, subject to the regulations made by the Central government in this regard.

A foreign hospitality shall mean any offer made by a foreign source, for providing a person with the costs of travel to any foreign country or with free board, lodging, transport or medical treatment. A foreign source does not include NRIs but the same shall include PIOs.Associations, organizations, trusts, societies etc. receiving foreign contribution shall maintain proper accounts in that regard.

Acceptance of salary, wages or other remuneration by a person, from any foreign source by way of payment in the ordinary course of business transacted in India is not prohibited by the Act.

THE PAYMENT OF BONUS ACT, 1965  AND THE PAYMENT OF BONUS RULES, 1975

Application:It shall apply to (a) every factory; and (b) every other establishment in which twenty or more persons are employed on any day during an accounting year. An establishment to which this Act applies shall continue to be governed by this Act notwithstanding that the number of persons employed therein falls below twenty.

Definition of employee:“Employee” means any person, other than an apprentice, employed on a salary or wage not exceeding, three thousand and five hundred rupees, per mensem in any industry to do any skilled or unskilled, manual, supervisory, managerial, administrative, technical or clerical work for hire or reward.

Eligibility for bonus:Every employee shall be entitled to be paid by his employer in an accounting year, bonus, provided he has worked in the establishment for not less than thirty working days in that year.

Payment of minimum bonus:Every employer shall be bound to pay to every employee in respect of the accounting year, a minimum bonus which shall be 8.33 per cent of the salary or wage earned by the employee during the accounting year or one hundred rupees, whichever is higher, whether or not the employer has any allocable surplus in the accounting year.

Payment of maximum bonus:Where in respect of any accounting year, the allocable surplus exceeds the amount of minimum bonus payable to the employees under that section, the employer shall, in lieu of such minimum bonus, be bound to pay to every employee in respect of that accounting year, bonus which shall be an amount in proportion to the salary or wage earned by the employee during the accounting year subject to a maximum of twenty percent of such salary or wage.

Time-limit for payment of bonus:All amounts payable to an employee by way of bonus under this Act shall be paid in cash by his employer, within a period of eight months from the close of the accounting year:

Application of Act to establishments in public sector:If in any accounting year, an establishment in public sector sells any goods produced or manufactured by it or renders any services, in competition with an establishment in private sector, and the income from such sale or services or both is not less than twenty percent of the gross income of the establishment in public sector for that year, then, the provisions of the Act shall apply in relation to such establishment in public sector as they apply in relation to a like establishment in private sector.

Reference of disputes under the Act:Where any dispute arises between an employer and his employees with respect to the bonus payable under this Act or with respect to the application of this Act to an establishment  in public sector, then, such dispute shall be deemed to be an industrial dispute within the meaning of the Industrial Disputes Act, 1947.

Authorities under the act:a.   Inspectors

Penalty:If any person contravenes any of the provisions of this Act or any rule or fails to comply with any direction or requisition, then he shall be punishable with imprisonment for a term which may extend to six months or with fine which may extend to 1000 rupees or with both.

Act not to apply to certain classes of employees: Nothing in this Act shall apply to: (i) Employees employed by the Life Insurance Corporation of India;(ii) Seamen as defined in the Merchant Shipping Act, 1958 (iii) Employees registered or listed under any scheme made under the Dock Workers (Regulation of Employment) Act, 1948, and employed by registered or listed employers;(iv)Employees employed by an establishment engaged in any industry carried on by or under the authority of any department of the Central Government or a State Government or a local authority;(v) Employees employed by—  (a) The Indian Red Cross Society or any other institution of a like nature;  (b) Universities and other educational institutions;  (c )  Institutions (including hospitals, chambers of commerce and social welfare institutions) established not for purposes of profit;(vi)Employees employed through contractors on building operations;(viii)  Employees employed by the Reserve Bank of India;(ix) Employees employed by—    (a) the Industrial Finance Corporation of India;(b) any Financial Corporation or any Joint Financial Corporation established under the State Financial Corporations Act, 1951 (c)  The Deposit Insurance Corporation;(d) The National Bank for Agriculture and Rural Development;(e) The Unit Trust of India;(f) The Industrial Development Bank of India;(fa) the Small Industries Development Bank of India (ff) the National Housing Bank;(g) any other financial institution (other than a banking company),being an establishment in public sector, which the Central Government may, by notification in the Official Gazette, specify, (xi) Employees employed by inland water transport establishments operating on routes passing through any other country.

Maintenance of registers:Every employer shall prepare and maintain the following registers, namely:–(a) a register showing the computation of the allocable surplus in Form A;(b) a register showing the set-on and set-off of the allocable surplus,  in Form B;(c)  a register showing the details of the amount of bonus due to each of the employees, the deductions under sections 17 and 18 and the amount actually disbursed, in Form C.

Annual returns:Every employer shall send a return in Form D to the Inspector so as to reach him within 30 days after the expiry of the time limit specified in section 19 for payment of bonus.

THE   PAYMENT OF GRATUITY ACT, 1972 AND THE   PAYMENT OF GRATUITY (CENTRAL) RULES, 1972

1) Application: To every factory, mine, oilfield, plantation, port, railway company, shops and establishments (where 10 or more persons are employed).

2) Eligibility: Gratuity to be paid to an employee after termination of his service, if has rendered continuous service of not less than 5 years. If termination is due to death or disablement, then 5 years service is not required.

3) Rate: 15 days wages for every completed year of service. For seasonal establishments, at the rate of 7 days wages for each season. The maximum gratuity amount shall not exceed Rs 3,50,000/-.

4) Duties of employer:a. To obtain insurance for his liability for payment towards gratuity.b. To register the establishment with the Controlling authority (Form A).c. To ensure each employee who has completed one year of service makes a nomination.d. To keep in his safe custody, every nomination, fresh nomination or alteration of nomination.e. To pay gratuity to an employee within 30 days from the demand. Any dispute regarding quantum etc., to deposit the amount with the controlling authority.f. To intimate the closure of the establishment, to the controlling authority, before 60 days of the closure. Form C.g. To intimate changes in name, address, employer, nature of business etc to the Controlling authority. Form B.h. To display a notice at main entrance, in English and language understood by the majority of the employees, specifying the name of the officer to receive notices on behalf of the employer, under the act.      i. To display an abstract of the act and rules in English and language understood by the majority of the employees in a place near the main entrance.

5) Duties of Employees:a. Each employee who has completed one year of service shall make a nomination, within 30 days of the completion of one year service.b. If family is present, then the nomination shall be made to a family member and not to a third party. No family, nomination can be to third parties; when family comes, cancel third party and nominate family member.c. To apply for gratuity within 30 days of it becomes payable.

6)Authorities:a.      Controlling authority(Assistant labor Commissioner) b.     Appellate authority( Regional labour commissioner)

7) Punishments for Employers:a.      Making false statement or false representation: Imprisonment up to 6 months or fine up to 1000 rupees or both.b.     Contravention of any provisions of the act or rules: Imprisonment up to 1 year or fine up to 1000 rupees or both.

Important Forms:

a.     Form A: Notice of opening

b.    Form B: Notice of changes in Form A.

c.    Form C: Notice of closure of establishment

d.    Form F : Nomination

e.     Form G : Fresh nomination

f.      Form H: Modification of Nomination

g.    Form I: Application of gratuity by an employee

h.    Form J:  Application of gratuity by  a nominee

i.      Form K: Application of gratuity by a legal heir

j.      Form U: Abstract of the act and rules