Section 23: Appeal to Tribunal
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 23 — Governs appeal to tribunal and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any person aggrieved by an order passed by any authority in regard to the following matters may prefer an appeal to the Tribunal constituted by the Central Government, namely:— (a) determination and assessment of dues…
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- (1) Any person aggrieved by an order passed by any authority in regard to the following matters may prefer an appeal to the Tribunal constituted by the Central Government, namely:— (a) determination and assessment of dues under section 125 relating to Chapter III; and (b) levy of damages under section 128 relating to Chapter III.
- (2) Every appeal under sub-section (1) shall be filed in such form and manner, within such time and accompanied by such fees as may be prescribed by the Central Government.
- (3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount due from him as determined by an officer under section 125.
- (4) The Tribunal shall endeavour to decide the appeal within a period of one year from the date on which the appeal has been preferred.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- (3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount due from him as determined by an officer under section 125.
- (4) The Tribunal shall endeavour to decide the appeal within a period of one year from the date on which the appeal has been preferred.
Actors expressly appearing in the text
Employer, Employee / worker, Central Government, Authority / officer, Tribunal, Corporation / EPFO / Board
Full statutory text — Section 23
23. Appeal to Tribunal.—(1) Any person aggrieved by an order passed by any authority in regard to
the following matters may prefer an appeal to the Tribunal constituted by the Central Government,
namely:—
(a) determination and assessment of dues under section 125 relating to Chapter III; and
(b) levy of damages under section 128 relating to Chapter III.
(2) Every appeal under sub-section (1) shall be filed in such form and manner, within such time and
accompanied by such fees as may be prescribed by the Central Government.
(3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal
unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount
due from him as determined by an officer under section 125.
(4) The Tribunal shall endeavour to decide the appeal within a period of one year from the date on
which the appeal has been preferred.
CHAPTER IV
EMPLOYEES STATE INSURANCE CORPORATIONHow to apply this provision
- Primary statutory test — (1) Any person aggrieved by an order passed by any authority in regard to the following matters may prefer an appeal to the Tribunal constituted by the Central Government, namely:— (a) determination and assessment of dues under section 125 relating to Chapter III; and (b) levy of damages under section 128 relating to Chapter III.
- Additional operative limb — (2) Every appeal under sub-section (1) shall be filed in such form and manner, within such time and accompanied by such fees as may be prescribed by the Central Government.
- Numerical or timing control — (3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount due from him as determined by an officer under section 125.
- Central Rule mapping — 13. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
- Prescribed-form link recorded in the corpus — I, II. Confirm the current notified form/version before filing.
- Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Central Government, Authority / officer, Tribunal, Corporation / EPFO / Board.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
I, II
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
When an event triggers appeal to tribunal, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “(3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount due from him as determined by an officer under section 125.” Read the mapped Central Rule(s) 13. Use the current notified I, II where the process requires it.
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 23
What does Section 23 of the Social Security Code cover?
Section 23 — Governs appeal to tribunal and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any person aggrieved by an order passed by any authority in regard to the following matters may prefer an appeal to the Tribunal constituted by the Central Government, namely:— (a) determination and assessment of dues…
What is the main legal requirement or power in Section 23?
The first operative clause identified from the official text is: “(1) Any person aggrieved by an order passed by any authority in regard to the following matters may prefer an appeal to the Tribunal constituted by the Central Government, namely:— (a) determination and assessment of dues under section 125 relating to Chapter III; and (b) levy of damages under section 128 relating to Chapter III.” Read it with the remaining subsections and any proviso below.
Does Section 23 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 23?
The provision contains this numerical/time expression: “(3) No appeal under clause (a) of sub-section (1) by the employer shall be entertained by the Tribunal unless he has deposited with Social Security Organisation concerned twenty-five per cent. of the amount due from him as determined by an officer under section 125.” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 23?
The current concordance maps Section 23 to Central Rule(s) 13.
Is a prescribed form mapped to Section 23?
The current corpus records: I, II. Confirm the current notified version before filing or service.
Is Section 23 currently operative?
The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.
Source & verification trail
Act: Code on Social Security, 2020 — official India Code PDF ↗
Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.