Section 8(1) in The Employee's Compensation Act, 1923
(1)No payment of compensation in respect of an employee whose injury has resulted in death, and no payment of a lump sum as compensation to an employee or a person under a legal disability, shall be made otherwise than by deposit with the Commissioner, and no such payment made directly by an employer shall be deemed to be a payment of compensation:Provided that, in the case of a deceased employee, an employer may make to any dependant advances on account of compensation of an amount equal to three months' wages of such employee and so much of such amount as does not exceed the compensation payable to that dependant shall be deducted by the Commissioner from such compensation and repaid to the employer.
