Section 38 in The Employees' State Insurance (General) Regulations, 1950
38. [ 31B Recovery of interest.— Any interest payable under regulation 31A may be recovered as an arrear of land revenue or under section 45C to section 45-I of the Act.]
39 [ 31C Damages or contributions or any other amount due, but not paid in time. -If an employer fails to pay contributions within the periods specified under regulation 31, or any other amount payable under the Act, the corporation may recover damages, not exceeding the rates mentioned below, by way of penalty: Period of delay Maximum rate of damages in per cent. per annum of the amount due(i) Less than 2 months 5% (ii) 2 months and above but less than 4 months 10% (iii) 4 months and above but less than 6 months 15% (iv) 6 months and above 25% Provided that the Corporation, in relation to a factory or establishment which is declared as sick industrial company and in respect of which a rehabilitation scheme has been sanctioned by the Board for Industrial and Financial Reconstruction, may:-(a) in case of a change of management including transfer of undertaking(s) to workers' Co-operative(s) or in case of merger or amalgamation of sick industrial company with a healthy company, completely waive the damages levied or leviable;(b)in other cases, depending on its merits, waive upto 50 per cent. damages levied or leviable;(c)in exceptional hard cases, waive either totally or partially the damages levied or leviable.] 40 [ 32 Register of employees. -(1) Every employer shall maintain a register in [Form 6] in respect of every employee of his factory or establishment.[(1A) Register of employees engaged by immediate employer. -Every immediate employer shall maintain a Register in 40 [Form 6] in respect of every employee engaged by him and submit the same to the principal employer before the settlement of any amount payable under sub-section (1) of section 41 of the Act.](2)Every employer shall preserve every register maintained under this regulation after it is filled, for a period of five years from the date of last entry therein.(3)The employer shall give a reasonable opportunity to any of his employees, if he so desires, to see entries in respect of such employee in this register once a month.] ber, 1991 (w.e.f. 1-1-1992) and subs. by Notification No. N-12/13/3/2002-P&D, dated 27th March, 2003 (w.e.f. 19-4-2003).
