FACTORIES ACT, 1948

RIVISED FACTORY LICENCE FEE IN MAHARASHTRA W. E. F. 01.01.1998

All factories except power generating stations and electrical sub - station

QUANTITY PF H. P INSTALLED

MAXIMUM NUMBER OF PERSONS TO BE EMPLOYED ON THE DAY DURING THE YEAR

Up to 9

10 to 20

21 to 50

51 to 150

151 to 250

251 to 500

501 to 1000

1001 to 2500

2501 to 4000

L I C E N C E - F E E

NIL 100

125 250 1000 1500 3000 6000 12000 18000

UP TO 10 200

400 750 2000 3000 4500 9000 24000 24000

ABOVE 10 BUT NOT ABOVE 50

300

700 1250 3000 4500 6000 12000 27500 27500

ABOVE 50 BUT NOT ABOVE 100

800

1250 1750 4500 6000 9000 15000 30000 30000

ABOVE 100 BUT NOT ABOVE 500

1800

2500 3500 9000 12000 15000 22500 36000 36000

ABOVE 500 BUT NOT ABOVE 1000

3500

4000 7500 12000 16500 19500 30000 42000 42000

ABOVE 1000 BUT NOT ABOVE 2000

5000

7000 9500 16500 19500 24000 33000 48000 48000

ABOVE 2000 7000

9500 16500 19500 24000 33000 42000 54000 54000

THE CONTRACT LABOUR ( REGULATION & ABOLITION ) ACT,1970 AND THE MAHARASHTRA CONTRACT LABOUR (R&A), RULES, 1971. For Contract Labour Licence Security Deposited: For Maharashtra state $ 100/- per employee. for central Govt. $ 90/- per employees. Licence Fee : As per detail given below (From iv & Annexure "B") Licence Renewal fee : As per detail given below ( form vii ) Last date for Renewal of Licence : 31st October every year For Duplication Licence or registration : Maharashtra Stat $ 50/-. Central $/-. REREGISTATIION CERTIFICATE REVISED FROM 27-03-2001

A. TABLE OF RESISTRATION FEES BY THE PRINCIPAL EMPLOYER FOR CONTRACT

LOBOUR

REGISTRATION FEES: AS PER TABLE GIVEN BELOW

NO.OF WORKMEN REGISTRATION MAHARASHTRA STAT

FEES CENTRAL GOVT

20 21 TO 50 21 TO 100 101 TO 200 201 TO 400 401 & ABOVE

RS. 200/- RS. 500/- RS. 1000/- RS. 2000/- RS. 4000/- RS. 5000/-

RS. 60/- RS. 150/- RS. 300/- RS. 600/- RS. 1200/- RS. 1500/-

B. TABLE OF LINCENCE & RENEWAL FEES BY THE CONTRACTOR REVISED FROM 27-3-01

NO.OF.WORKMEN MAHARASHTRA STAT

CENTRAL GOVT

FINE(ONLY FOR MAHARASHTRA

DELAY IN Renewal CENTRAL GOVT.

20 21 to 50 51 to 100 101 to 200 201 to 400 401 & Above

Rs. 100/- Rs.250/- Rs.500/- Rs.1000/- Rs.2000/- Rs.2500/-

Rs. 15/- Rs. 37.50/- Rs. 75/- Rs. 150/- Rs. 100/- Rs. 375/-

50% of Licence Fees

25% of Licence Fees

C. SECURITY DEPOSITE RS. 100/- PER WORKER TO BE PAID BY CONTRACTOR. AMOUNT OF FEES AND SECURITY DEPOSITE SHOULD BE PAID IN RESERVE BANK OF INDIA VIDE"S" CHALLAN.

FROM NO. MAHARASHTRA

CENTRAL REF TO MAHARASHTRA

STATUTE CENTRAL

DESCRIPTION

-- Xvi Xvii Xvii

XIX Xx Xxi Xxii

RULE 59 (2) (B) --- --- ---

RULE 78 (1) (B) Rule 78 (1) (a)

Attendance card cum wage slip to be issued by the contractor. As per rule 27(2) of m. w. rule. 1963. Register of deduction for damages or loss. Register of fines.

FORMS TO BE SUBMITTED FOR OBTAINING LICENCE, REGISTERS AND RECORDS TO BE MAINTAINED AND MADE AVAILABLE FOR INSPECTION AND THE REPORTS AND RETURN TO BE SUBMITTED BY THE LICENSING CONTRACTOR.

From no Maharashtra

central

Ref to maharashtra

Statue central

Description

Iv V Vii X -- -- -- --

Iv V Vii Xiv Xll Xv Xvi Xvii

Rule 21 (1) Rule 21 (2) Rule 21 (1) Rule 57 -- -- -- -- Rule 59 (2) (a)

Rule 21(1) Rule 21 (2) Rule 29 (2) Rule 76 Rule 75 Rule 77 Rule 78 (1) Rule 78(1) --

Appliction to be made for obtaining a licence :- ( in triplicate) Certificate to be issued by the principal employer to the contractor and to be enclosed with the application for licence Application to be made for renewal of licence Identity card to be issued to each workman whose service has been terminated by the contractor. Register of persons Employed. Service certificate to be issued to the workmen whose service have been terminated by the contractor. Muster roll Register of wages. Combined muster roll-cum- Register to be maintained by the contractor as per Rule 27 (1) of the m. w . rules, 1963.

Xvii --- ---

Xxii Xxii Xxiv

--- --- ---

Rule 78 (1) Rule 78 (1) Rule 78 (1) Rule 78 (1) Rule 82 (1)

Register of advances. Register of overtime Register of overtime Annual Return by contractor

FROMS TO BE SUBMITTED FOR REGISTRATION, RECORDS TO BE MAINTAINED & RETURNS TO BE SUBMITTED BY THE PRINCIPAL EMPLOYER.

FROM NO. MAHARASHTRA

CENTRAL

REF TO MAHARASHTRA

STATUTE CENTRAL

DESCRIPTION

I V Vii Xxi

I V Xii Xxv

RULE 17 (1) Rule 21 (2) Rule 55 Rule 63 (2)

RULE 17 (1) Rule 21 (2) Rule 74 Rule 82 (2)

Application for registration of establishment employing Contract labours to be made by principal employer Certificate to be issued to the contractor by the principal employer. Register of contractors to be maintained by the principal employer in respect of his registered establishment.. Annual Return to be sent in duplicate to the registering officer by the principal employer.

PAYMENT OF BONUS ACT, 1965

APPLICABILITY

I. (A) Every Factory (as def. in factories act), & (b) Every other establishment in which 20 or more persons (less than 20 but 10 or more if appropriate govt. notifies ) are employed on any subject to certain exemptions.

II. Employees' drawing remuneration of Rs. 10,000/- or more and those who have worked for less than 30 days are not eligible to receive bonus under the act. ( Salary limit of Rs. 3,500/- enhanced to rs. 10,000/- w.e.f. 1-4-2006)

III. Bonus to be paid within eight months from the expiry of the accounting year.

ELIGIBILITY

I. Every person (other than an apprentice) drawing salary up to Rs. 10,000/- per month.

II. Every person drawing salary between Rs. 3,500/- and rs. 10,000/- per month. The bonus payable to him is to be calculated as if his salary were rs. 3,500/- p. m

BENEFITS

I. Subject to other provision: - Minimum bonus shall be 8.33% of salary/wages earned rs. 100 whichever is higher

II. if allocable surplus exceeds the amount of minimum bonus, then bonus shall be payable at higher rate subject to a maximum 20% of salary wages

III. Computation of bonus is to be worked out as per schedule l to IV of the act.

IV. Payment of bonus exceeding Rs. 3,000/- to be paid by cheque only.

PAYMENT OF GRATUITY ACT, 1972

APPLICABILITY

I. Every factory (as defined in factories act), mine, oilfield, plantation, port and railway.

II. Every shop or establishment to which shops& establishment act of a state applies in which 10 or more persons are employed at any time during the year and

III. Any establishment employing 10 or more persons as may be notified by the central government.

IV. once act applies, it continues to apply even if employment strength falls below 10

ELGIBILITY

I. Any person employed on wages/salary II. At the time of retirement or designation or on superannuation, an

employee should have rendered continuous service of not less than five years,

III. In case of death or disablement, the gratuity is payable, even if he has not completed 5 year of service.

BENEFITS I. The quantum of gratuity is to be computed at hte rate of 15 days wages (

7 days wages in case of seasonal establishments) based on rate of wages last drawn by the employee concerned for every completed year of service or a part there of exceeding 6 month

II. The total amount of gratuity payable shall not exceed the prescribed limit. III. In case where higher benefit of gratuity is a available under any gratuity

scheme of the Co, the employee will be entitled to higher benefit

PENAL PROVISION non-payment of gratuity payable under the act is punishable with imprisonment up to 2 year ( minimum 6 months) and / or fine up to Rs. 20,000/- other contraventions/offences attract imprisonment up to 1 year and /or fine up to Rs. 10,000/-

EMPLOYEES' COMPENSATION, 1923

APPLICABILITY

Employer includes any person whether incorporated or not and any agent of employer and when services are temporarily lent or let on hire to another person, then means such other person.

ELIGIBILITY

Any work man who is injured by accident arising out of and in the course of his employment in specified list of employment contracts any disease specified therein as an occupational disease peculiar to that occupation.

BENEFIT AMOUNT OF COMPENSATION SHALL BE PAYABLE BY THE EMPLOYER:

I. Where death result from injury, 50% of monthly wages x relevant factor or rs. 1, 20,000 whichever is more.

II. Where permanent total disablement result from the injury,60% of monthly wages x relevant factor or Rs. 1,40,000 whichever is more ( relevant factor depends upon the age of a workman )

III. Where permanent, partial disablement or temporary disablement results from injury as per prescribed schedule.

PENAL PROVISION

Any contract is a worker waving his right to be compensated under this act is null and void. compensation should be paid early - delay beyond 1 month attract interest @ 6% p.a and penalty of up to 50% of the compensation certain other offences attract fine up to Rs. 5000/-

PAYMENT OF WAGES ACT, 1936

APPLICABILITY

I. Every person employed in any factory, to persons employed upon any railway or through sub - contractor in a railway and a person employed in an industrial or other establishment.

II. The state Government may by notification extend the provisions to any class of persons employed in any establishment or class of establishments.

ELIGIBILITY

Every person who is employed in any of the above mentioned establishments and who is drawing less then Rs.10,000/- per month.

BENEFITS THE ACT PRESCRIBES FOR

I. The regular and timely payment of wages ( on or before 7th day or 10th day after last day of the wage period in respect of which the wages are payable )

II. Preventing unauthorised deductions being made from wages and arbitrary fines.

III. Wages exceeding Rs.3000/- to be paid by cheque. (Applicable for Maharashtra only).

PENAL PROVISIONS

Penalties are from Rs. 200-1000. Repeat offences attract 1 to 6 months imprisonment and fine from Rs. 500-3000.

Delayed wage payments attract penalty of Rs. 100 per day of delay.

MINIMUM WAGES ACT, 1948

APPLICABLITY

Any person who directly or through another person, whether for himself or for any other person employs one or more employees in any scheduled employment in respect of which minimum rates of wages have been fixed under this Act.

ELIGIBILITY

Any person who is employed for hire or reward to do any work in a scheduled employment and includes an outdoor worker to whom any articles are given for either doing some work either at home or any other premises.

BENEFITS

The act prescribes the minimum rates of wages payable to employees for different scheduled employment for different class of work and for adults, adolescents, children and apprentices depending upon different localities.

PENAL PROVISION

Imprisonment up to 6 months and/or fine up to RS. 500 are imposable for contravention.

THE APPRENTICES ACT, 1961

APPLICABILITY

The Act is applicable to every establishment, except to those specifically notified

by the central Government in the Official gazette

CATEGORY APPRENTICES & PAYMENT OF STIPEND & HOURS OF WORK

Category of apprentices

Period of Training Min. rate Of stipend

Hours of work

1. trade Apprentices*

1st year of training 2nd year of training 3rd year of training 4th year of training

RS 820/- p.m RS 940/- p.m RS 1090/- p.m RS 1230/- p.m

Overall, 42 to 48 house per week (including time spent on related instruction). 1) 42 hours per week (during basic timing). 2) 42 to 48 hours per week ( second year of apprenticeship) 3) Work for the same no. of house per week as the workers in the trade in the establishment in which the trade apprentice is undergoing apprenticeship training. ( third & subsequent years of training) Note: - No trade apprentice to work between 10.00 p.m .to 6.00 p.m.

2. Graduate 3. Technician 4. Technician (vocational) apprentices.

I. Engineering

Graduates I. sandwich

course II. Diploma

Holders III. sandwich

course IV. vocational

certificate holders

(For post-institutional Training) (student from degree Institutions) (for post-institutional Training)

RS. 1970/- P.M RS. 1400/- P.M RS. 1400/- P.M RS. 1140/-P.M RS.1090/- P.M

Shall work according to the normal hours of the department in the establishment to which they are attached for training.

In case of trade apprentices who have undergone institutional training in a school or other institution recognised by the national council, have passed test or examinations conducted by that council or recognised intuition, shall be taken into account for the purpose of determining the rate of stipend payable.

Note: - For ratio of apprentices to workers of factory / establishment, other than unskilled workers, refer Schedule l of the Act.

REGISTRATION OF CONTRACT OF APPRENTICESHIP (RULE 6)

The employer shall send to the apprenticeship adviser the contract of apprenticeship for registration within three months of the date on which it was signed. The model contract forms for different categories of apprentices are available with the government.

OTHER INFORMATION

The Act requires various records to be maintained & periodic returns to be submitted to the central apprenticeship adviser. (Refer Rule 14)

THE ACT REQUIRES VARIOUS

1. Imprisonment for a term, which may extend to six months or with fine or with both ( sec.30) 2. Contravention of any provisions for which no punishment is provided in sec. 30, fine of not less than RS. 1000/- and not more than RS.3000/-

THE INDUSTRIAL EMPLOYEMENT (STANDING ORDER) ACT, 1946

OBJECT

To define the conditions of recruitment, discharge, disciplinary action, holiday, leaves etc..

APPLICABILITY & OBLIGATION

1) To every industrial establishment employing 50 or more workmen in Maharashtra and Gujarat state 10 or more employees. Or

2) To frame draft standing orders & submit them to certifying officer for certification within six months from the date of the applicability of the act.

3) Once the Act is applicable, it continues to apply even if the no. of workmen falls below the statutory limit.

ELIGIBILTY

To workmen doing manual or technical work, clerical or supervisory work and journalist in case of newspaper establishment.

UNFAIR LABOUR PRACTICES ON THE PART OF TRADE UNIONS

1) To advice or actively support or instigate any strike deemed to be illegal under this Act.

2) To coerce employees in the exercise of their right to self - organization or to

join unions or refrain from joining any unions or refrain from joining any union, that is to say –

(a)For a union or its members to picketing in such a manner those non – striking employees are physically debarred from entering the workplace;

(b)To indulge in acts of force or to hold out threats of intimidation in connection with a strike against non-striking employees or against managerial staff

3) For a recognized union to refuse to bargain collectively in good faith with the

employer 4) To indulge in coercive activities against certification of bargaining

represented.

5) To state, encourage or instigate such forms of coercive actions as wilful "go-

slow" squatting on the work premises after working hours or of "gherao" of any of the member of the managerial staff.

6) To stage demonstrations at the residence of the employers or the managerial

or other staff members. UNFAIR LABOUR PRACTICES ON THE PART OF THE EMPLYERS

1) To interfere with, restrain or coerce employees in the exercise of their right to organise, from, join or assist a trade union and to engage in concerted activities for the purpose of collective bargaining or other mutual aid or protection, that is to say-

2) Threatening employees with discharged or dismissal, if they join a union; 3) Threatening a lock - out or closure, if a union should be organized; 4) Granting wage increase to employees at crucial periods of union organisation,

with a view to undermining the efforts of the union to organise

5) To dominate, interfere with, or contribute, support - financial or otherwise - to any union, that is to say-

a) An employer taking an active interest in organising a union of his employees; and

b) An employer showing partiality or granting favour to one of several unions attempting

c) To organize his employees or to its members, where such a union is not a recognised union.

d) To establish employer sponsored unions.

6) Encourage or discourage membership in any union by discriminating against

any employee, that is to say-

(a) Discharging or punishing an employee because he urged other employees to join or organize a union;

(b) Discharging or dismissing an employee for taking part in any strike (not being a strike which is deemed to be an illegal strike under this Act);

(c) Changing seniority rating of employee because of union activities; (d) Refusing to promote employees to higher posts on account of their union activities; (e) Giving unmerited promotions to certain employees, with a view to sow discord amongst the other employees, or to undermine the strength of their union; (f) Discharging office-bearers or active union member, on account of their union activities.

(g) To refuse to bargain collectively, in good faith, with the recognized union.

7) Proposing or continuing a lock-out deemed to be illegal under this Act. GENERAL UNFAIR LABOUR PRACTICES ON THE PART OF EMPLYERS

1) To discharge or dismiss employees a) By way of victimisation b) not in good faith , but in the colourable exercise of the employer's rights; c) by falsely implicating an employee in a criminal case on false evidence or on concocted evidence; d) for patently false reasons; e) on untrue or trumped up allegations of absence without leave; f) in utter disregard of the principles of natural justice , in the conduct of domestic enquiry or with undue haste; g) For misconduct of a minor or a minor or technical character, without having any regard to the nature of the particular misconduct or the past record of service of the employee, so as to amount to a shockingly dipropionate punishment.

1) To abolish the work of a regular nature being done by employees, and to give such work to contractors as a measure of breaking a strike.

2) To transfer an employee male - female from one place to another, under the guise of following management policy.

3) To insist upon individual employees, who were on legal strike, to sign a good conduct- bond, as pre-condition to allowing them to resume work

4) To show favouritism or partiality to one set workers, regardless of merits. 5) To employ employees as "badlis", casuals or temporaries and to continue

them as such for year, with the object of depriving them of the status and privileges of permanent employees

6) To discharge or discriminate against any employee for filling charges or testifying against an employer in any enquiry or proceeding relating to any industrial dispute.

7) To recruit employees during a strike which is not an illegal strike? 8) Failure to implement award. Settlement or agreement. 9) To indulge in act of force or violence.

MODEL FROM - SHOW CAUSE NOTICE

DATE: .....................

Ref.: No

To

Mrs.

Steno typist Dept..........

SHOW CAUSENOTICE

It is reported that on ...............at............... you have found selling ladies wrist watches and earrings in the ladies ' toilet and when the lady supervisor Mrs .... heard some noise and some ladies rushing there leaving their work , she opened the said toilet door and noticed 3 ladies bargaining for the earrings brought by you, she immediately took possession on the watches and the small box containing the earnings, asked you and other 3 ladies ................. ( write their names ) to accompany her to the security cabin where the Security manager took possession of the box of earrings and 5 wrist watches and recorded your statement and that of the three ladies along with the statement of the Security Guard.

It may be noted that engaging in trade within the premises of the establishment is a misconduct under S.O no.22 (1) of our standing orders applicable to clerical staff.

Please explain within 48 hours why disciplinary action should not be taken against you for the misconduct alleged against you failing which it will be presumed that you have no explanation to offer and we shall precede further in the matter.

Sd

Administrative Manager

c.c 1 ) Personnel Manager

2) Personal file

MODEL FROM - CHARGE – SHEET

DATE: .....................

Ref.: No

To

Mr.

T. No

Dept. section

CHARGE - SHEET

It is reported that on .................. at. ...................... at the end of second shift when a search was being carried out while the workman were punching out, the Security guard Mr.... when he was searching found you carrying a loaded country made pistol in your beg containing Tiffin box. He immediately took possession of the pistol and asked you to come with him to the second shift in charge assistant Manager ... ... and when questioned you reportedly told him that you were carrying the country made unlicensed pistol as you feared some inimical to you might attack you while going home at the end of the shift. he took possession of the loaded pistol in the presence of two workmen and kept it safely in the box , locked it and sealed it. since no other incident had taken in the factory premises, he in misjudgement, did not report the matter to the police at that time but recorded your statement and obtained your signature and that of the two witnesses.

Please note that possession of any unauthorised lethal weapon in the establishment is a serious misconduct within the meaning of S.O.24(y) of the standing order applicable to you. Please explain why disciplinary action should not betaken ageist you for the misconduct alleged above within 24 hours of the receipt of this charge - sheet failing which it will be presumed that you have no explanation to offer and we shall precede further in the matter...

Sd

Administrative Manager

c.c 1 ) Personnel Manager 2)security Maneger

MODEL FROM - REPLY TO THE CHARGE – SHEET

Date......................

To,

The Personnel Manager,

................... Company

Address..................

REPLY TO THE CHARGE - SHEET

Dear Sir,

This refers to your charge - sheet dated ........................ i have to state that it is true that i had carried the loaded pistol - a country made one on ....................... in the second shift as there was a quarrel with some neighbours a few days back with dire consequences to my life and hence i managed to get a country made pistol through someone who knew the source of procuring such a pistol with 5 cartridges in it, i did not matter to the police about the threat to avoid the complication involved in it.

I have served the company for the last 15 year loyally and faithfully and there is not even a single warning against me till this day I have no bed relation/anility with any of our workers much less against the superiors.

I tender apology for carrying the pistol in the factory premises on that day without knowing that it was against the company rules and request you to take a very sympathetic view of the matter and excuse me for above misconduct. Hope you will do so particularly as i am a family man with 3 children to support.

Yours obediently

S d/-

X YZ

MODEL FROM - SUSPENSION

Date:...................

Ref. no

To,

Mr.

Ticket no.

Section / Dept.

SUSPENSION

This refer to our charge - sheet No........... gated ......... and your explanationthereto,we have given our careful thought to your explanation in which you have tendered after clearly admitting the misconduct alleged against you.

After considering all the facts and circumstances, gravity of the misconduct, your past record of service and the extenuating circumstances, it is decided to suspend you for days from.............. To................. Without wages.

We would like to inform that our legal department has advised us to report the matter to the local police, handover the unauthorised country made pistol with cartridges for such action as may be necessary which we shall duly carry out today to avoid any problems to the Company.

S d l

Personnel manager

c.c . : 1) Security Manager - to report the matter to the Police and handover the pistol with cartridges to them and report back to me.

`2) G . m (p) and G.M.(Factory.)

FURTHER ACTION BY THE COMPANY

Date: ...................

To,

Mr.

T. No.

Address.

Subject: - NOTICE OF ENQUIRY

Reference our charge - sheet No............dated ............ and your explanation dated............ we have carefully gone through your expiation in which you have clearly admitted the serious charge of assaulting your co - workmen Mr..............................on (date) ................ at ...............(time) in the Department and requested that you be pardoned and your suspension order be withdrawn and allowing you to join your duties.

You have justified your beating and assaulting your co - workman Mr....................... on the above mentioned date and time on the ground Mr................ abused you with filthiest language on.......... (Date) on some alleged altercation between your wife and his wife on the previous day at the common tap water collection which infuriated you resulting him the next day on the factory premises..

Even assuming for a moment without admitting that Mr....................... abused you in filthiest language, we see no reason much less justification for taking law into your hands and assaulting him as you could have immediately reported the incident of abuse to your superiors on the basis of which the Company would have definitely taken action against him as we are not holding any brief for him.

In the circumstances we have decide to hold joint enquiry against you and the injured workman Mr....................... on (date) ............ at. ........ (Time) at............. (Place) against you and the workman Mr. ................ on whom we are serving a notice of enquiry so that the truth will come out and the guilty will be punished appropriately.

The enquiry will be conducted by Mr. ...................and he will be assisted in the enquiry by our personnel officer Mr................... (Name) who will represent the Company as Management Representative.

You are entitled to be defended by a co - worker of your department and you will be given fair and reasonable opportunity to defend your self against the charges levelled against you which have already been admitted.

We are separately issuing charge - sheet - cum -notice of enquiry to the injured workman to appear for the enquiry with his defendant and witnesses, if any on the above mentioned date and time.

S d l

Personnel Manager

c.c ;. 1) E.O. Mr..................... Along with a copy of the charge with a request to hold enquiry as above and submit his report to us..

2) Personnel officer to act as above.

3) Department head.

MODEL FROM OF CHARGE -SHEET - CUM - NOTICE OF ENQUIRY

Date......................

To.

Mr.

T. No.

Dept.

We are sorry to note that you sustained injuries on your face and nose on.............. (Date) at. ................ (Time) as Mr. ..................T. No. ............. A co - worker of your department assaulted you. We are happy to note that you have how ever from your injuries and reported for duty from the second day of your sustaining injuries.

We now write to inform you that the workman Mr. ................T. no. .............. who assaulted you on ........ (Date) at. ........ (time) on the factory premises, as, according to him , he has alleged in his explanation to the charge- sheet given to him for assaulting you, that you abused him in the filthiest language in the name of his wife and mother which infuriated him resulting in his assaulting you on the day.

Even assuming for a moment that you did abuse him on the day of the incident on the premises during working horse, it might not justify his assaulting you.

In order yo get the truth and to hold the scales of justice evenly, we have decided to hold a point enquiry on the (date) at. ........... (Time) on the premises on the alleged of some reported altercation between the wives of two of the common water tap on the previous day since both of you happen to be neighbour. Our personnel officer Mr. ......... will assist him as Company Representative.

You are hereby directed to appear for the enquiry on the above date .......... time at...... ......... (Place) with your Company defendant and witnesses, if any.

The enquiry will be conducted by Mr...................................................

We are advising your Department head Mr...................... to relieve you from duties to attend the enquiry with your witnesses and company defendant if they happen to be on duty on the above date. you are therefore advised to attend the enquiry without fail..

S d l-

Personnel Manager

c. c.:1) Dept. head Mr............... With a request to allow him and his defendant and witnesses if on duty for the enquiry

2) p. o to attend and assist.

3) Personal file.

MAHARASHTRA PROFESSION TAX, 1975 SCHEDULE - 1( See Section 3) Schedule of rates of tax on professions, Trades, Callings & Employments No Class of persons Rate of Tax 1. Salary and wage earners, such persons whose monthly salaries or wages are : From 1-7-2009 Does not exceed RS. 5,000........................ Nil Exceeds RS. 5001 but does not exceed RS. 10,000...... RS. 175 per month Exceeds RS. 10,000.................................................... RS. 2,500 P.A * to be paid in following manner :- a) RS. 200/- per month except in the month of February b) RS. 300/- for the month of February EXEMPTIONS FROM PAYMENT OF PROFFESION TAX (Sec. 27 A)

1. the badly workers in the textile industry 2. Any person suffering from a permanent physical disability (including blindness)

This has the effect of reducing considerably such individual’s capacity for normal work or engaging in a gainful employment or occupations.

3. Parents or Guardian of any person who is suffering from mental retardation specified in the rules made in this behalf, which is certified by a psychiatrist working in a Government hospital.

4. The person who have completed the age of sixty five years. 5. Parents or Guardians of a child suffering from a physical disability as specified in

Para 2.

Salary Slab per month P. Tax p. m Salary Slab per month p. tax P. m. 1) Gujarat upto RS. 3,000 NIL RS. 3,001/- to RS. 6,000/- RS. 20 /- RS. 6,001/- to RS. 9,000/- RS. 80/- RS. 9,001/- to RS. 12,000/- RS. 150/- RS. 12,001/- and above RS. 200/-

INFORMATION ONINCOMETAX

For A.Y. 2011 -2012 (F.Y 2010 -2011)

Income Rate (%)

Up to 1, 60,000 Nil

1, 60,001 to 5, 00,000 10

5, 00,000 to 8, 00,000 20

8, 00,000 to above 30

NOTES:

Threshold limit for resident women assesses below 65 year of age and resident individuals of 65 year and above to be increased to RS. 1, 90,000/- and RS. 2, 40,000/- respectively.

Education cess @ 2% & secondary & higher education cess @ 1% leviable on tax.

Surcharge: nil

For A.Y. 2012 -2013 (F.Y 2011 -2012)

Income Rate (%)

Up to 1, 80,000 Nil

1, 80,001 to 5, 00,000 10

5, 00,001 to 8, 00,000 20

8, 00,001 to above 30

NOTES :

Threshold limit for resident women assesses below 60year of age and resident individuals of more than 60 year and less than 80yaer to be increased to

RS.1, 90,000/- and RS. 2, 50,000/- respectively.

Education cess @ 2% & secondary & higher education cess @ 1 % leviable on tax.

Surcharge: nil