Section 8A in Kerala Toddy Workers' Welfare Fund Act, 1969
8A. [ Provisional assessment of contribution. [Substituted by Act No. 31 of 1978.]
- [(1) Every employer shall, pending determination under section 3 of the amount due from him in any year, pay every month by way of advance contribution an amount equivalent to one-twelfth of the amount payable annually in respect of his employees according to the latest determination under the said section:Provided that every employer, in respect of whom an order of determination under section 8 has not been made at any time, shall pay every month by way of advance contribution an amount equivalent to one-twelfth of the amount of contribution payable by him under section 4 in respect of his employees according to the best of his judgment:Provided further that where advance contribution is paid by an employer according to the best of his judgment, a statement showing the manner in which such judgment was made by him shall be produced at the time of payment.](2)The advance contribution for a month shall become payable on or before the 5th day of the succeeding month.(3)Where the advance contribution is not paid on or before the due date the Welfare Fund Inspector shall issue a notice to the defaulter showing the amount of arrears, and if the amount is not paid within seven days of the receipt of such notice, it may be recovered in the same manner as arrears of land revenue.(4)The amount paid under this section for an year shall be adjusted against the amount determined under section 8 for that year.]
