Section 105: Appeal to appellate authority
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Section 105 — Governs appeal to appellate authority and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate…
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 employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central Government.
- (2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed by the appropriate Government.
- (4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law.
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.
Actors expressly appearing in the text
Employer, Appropriate Government, Central Government, Authority / officer
Full statutory text — Section 105
105. Appeal to appellate authority.— (1) Any employer aggrieved by an order of assessment made
under section 103 or by an order imposing penalty made under section 104 may, within such time as may
be prescribed by the Central Government, appeal to such appellate authority in such form and in such
manner as may be prescribed by the Central Government.
(2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be
prescribed by the appropriate Government.
(3) After the receipt of any appeal under sub-section (1), the appellate authority shall, after giving the
appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.
(4) Every order passed in appeal under this section shall be final and shall not be called in question in
any court of law.How to apply this provision
- Primary statutory test — (1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central Government.
- Additional operative limb — (2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed by the appropriate Government.
- Central Rule mapping — 44. 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 — XIX. Confirm the current notified form/version before filing.
- Evidence file — retain facts and records proving the role/status of: Employer, Appropriate Government, Central Government, Authority / officer.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
XIX
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 appellate authority, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “(1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be pr” Read the mapped Central Rule(s) 44. Use the current notified XIX 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 105
What does Section 105 of the Social Security Code cover?
Section 105 — Governs appeal to appellate authority and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate…
What is the main legal requirement or power in Section 105?
The first operative clause identified from the official text is: “(1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central Government.” Read it with the remaining subsections and any proviso below.
Does Section 105 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 105?
No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.
Which 2026 Central Rules are linked to Section 105?
The current concordance maps Section 105 to Central Rule(s) 44.
Is a prescribed form mapped to Section 105?
The current corpus records: XIX. Confirm the current notified version before filing or service.
Is Section 105 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.