73A. Employer’s special contribution
For so long as the provisions of this Chapter are in force, every principal employer shall, notwithstanding anything contained in this Act, pay to the Corporation a special contribution (hereinafter referred to as the employer’s special contribution) at the rate specified under sub-section (3).
The employer’s special contribution shall, in the case of a factory or establishment situate in any area in which the provisions of both Chapters IV and V are in force, be in lieu of the employer’s contribution payable under Chapter IV.
The employer’s special contribution shall consists of such percentage, not exceeding five per cent of total wage bill of the employer, as the Central Government may, by notification in the Official Gazette, specify from time to time:
PROVIDED that before fixing or varying any such percentage the Central Government shall give by like notification not less than two months’ notice of its intention so to do and shall in such notification specify the percentage which it proposes to fix or, as the case may be, the extent to which the percentage already fixed is to be varied :
PROVIDED FURTHER that the employer’s special contribution in the case of factories or establishments situate in any area in which the provisions of both Chapters IV and V are in force shall be fixed at a rate higher than that in the case of factories or establishments situate in any area in which the provisions of the said Chapters are not in force.
The employer’s special contribution shall fall due as soon as the liability of the employer to pay wages accrues, but may be paid to the Corporation at such intervals, within such time and in such manner as the Central Government may, by notification in the Official Gazette, specify, and any such notification may provide for the grant of a rebate for prompt payment of such contribution.
73B. Special tribunals for decision of disputes or questions under this Chapter where there is no Employees’ Insurance Court
If any question or dispute arises in respect of the employer’s special contribution payable or recoverable under this Chapter and there is no Employees’ Insurance Court having jurisdiction to try such question or dispute, the question or dispute shall be decided by such authority as the Central Government may specify in this behalf.
The provisions of sub-section (1) of section 76, sections 77 to 79 and 81 shall, so far as may be, apply in relation to a proceeding before an authority specified under sub-section (1) as they apply in relation to a proceeding before an Employees’ Insurance Court.
73C. Benefits under Chapter V to depend upon employee’s contribution
The payment of the employee’s contribution for any week in accordance with the provisions of Chapter IV in any area where all the provisions of that Chapter are in force shall, for the purpose of Chapter V, have effect as if the contributions payable under Chapter IV in respect of that employee for that week had been paid, and shall accordingly entitle the employee as an insured person to the benefits specified in Chapter V if he is otherwise entitled thereto.
Explanation : In the case of an exempted employee, the employee’s contribution shall be deemed to have been paid for a week if the Corporation is satisfied that during that week the employer’s contribution under Chapter IV would have been payable in respect of him but for the provisions of this Chapter.
73D. Mode of recovery of employer’s special contribution
The employer’s special contribution payable under this Chapter may be recovered as if it were an arrear of land revenue.
73E. Power to call for additional information or return
Without prejudice to the other provisions contained in this Act, the Corporation may, for the purpose of determining whether the employer’s special contribution is payable under this Chapter or for determining the amount thereof, by general or special order, require any principal or immediate employer or any other person to furnish such information or returns to such authority, in such form and within such time as may be specified in the order.
73F. Power to exempt to be exercised by Central Government alone in respect of employer’s special contributions
Notwithstanding anything contained in this Act, the Central Government may, having regard to the size or location or the nature of the industry carried on in, any factory or establishment or class of factories or establishments from the payment of the employer’s special contribution under this Chapter and nothing contained in section 87 and 91 inclusive shall be deemed to authorise any State Government to grant any such exemption.
73G. Application of certain provisions of this Act to employer’s special contribution
Save as otherwise expressly provided in this Chapter, the provisions of Chapter IV, section 72 and Chapter VII and any rules and regulations made under this Act shall, so far as may be, apply in relation to the payment or recovery of employer’s special contributions, the penalties specified in connection therewith and all other matters incidental thereto as they would have applied in relation to an employer’s contribution if this Chapter were not in force and the employer’s contribution had been payable under this Act.
73H. Power to remove difficulties
[Repealed by the Act 44 of 1966, w.e.f. 17-6-1967.]
73-I. Duration of Chapter VA
The Central Government may, by notification in the Official Gazette, (vide SO No. 173(E) dt. 26-3-1973) direct that the provisions of this Chapter shall cease to have effect on such date as may be specified in the notification, not being a date earlier than three months from the date of the notification :
PROVIDED that on the provisions of this Chapter so ceasing to have effect the provisions of section 6 of the General Clauses Act, 1897, shall apply as if the provisions of this Chapter had then been repealed by a Central Act.