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Code on Social Security, 2020 · 11

Section 130: Validity of certificate and amendment thereof

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Section 130 — Governs validity of certificate and amendment thereof and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the…

Full official textSource checked: 20 August 20260 direct Central Rule link(s)
Current-law status

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.

Primary sources

Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗

Finin2min analysis — what the section actually does

Operative clauses

  • (1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount, and no objection to the certificate on any other ground shall be entertained by the Recovery Officer.
  • (2) Notwithstanding the issue of a certificate to a Recovery Officer, the Authorised Officer or the competent authority, as the case may be, shall have power to withdraw the certificate or correct any clerical or arithmetical mistake in the certificate by sending intimation to the Recovery Officer.
  • (3) The Authorised Officer or the competent authority, as the case may be, shall intimate to the Recovery Officer any orders of withdrawing or cancelling a certificate or any correction made by him in respect of the said certificate under sub-section (2).
  • (4) Notwithstanding that a certificate has been issued to the Recovery Officer for the recovery of any amount, the Authorised Officer or the competent authority, as the case may be, may grant time to the employer for payment of the amount recoverable under the certificate and thereupon the Recovery Officer shall stay the proceedings until the expiry of the time so granted.
  • (5) Where a certificate for the recovery of amount has been issued, the Authorised Officer or the competent authority, as the case may be, shall keep the Recovery Officer informed of any amount paid or time granted for payment, subsequent to the issue of such certificate.

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, Authority / officer

Full statutory text — Section 130

Official English text transcribed from the current India Code consolidation; page headers/line breaks are normalised for web reading. The Gazette/India Code PDF remains authoritative for typography, amendment footnotes and schedules.
130. Validity of certificate and amendment thereof.—(1) When the Authorised Officer or the
competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it
shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount, and
no objection to the certificate on any other ground shall be entertained by the Recovery Officer.
    (2) Notwithstanding the issue of a certificate to a Recovery Officer, the Authorised Officer or the
competent authority, as the case may be, shall have power to withdraw the certificate or correct any clerical
or arithmetical mistake in the certificate by sending intimation to the Recovery Officer.
    (3) The Authorised Officer or the competent authority, as the case may be, shall intimate to the
Recovery Officer any orders of withdrawing or cancelling a certificate or any correction made by him in
respect of the said certificate under sub-section (2).
    (4) Notwithstanding that a certificate has been issued to the Recovery Officer for the recovery of any
amount, the Authorised Officer or the competent authority, as the case may be, may grant time to the
employer for payment of the amount recoverable under the certificate and thereupon the Recovery Officer
shall stay the proceedings until the expiry of the time so granted.
    (5) Where a certificate for the recovery of amount has been issued, the Authorised Officer or the
competent authority, as the case may be, shall keep the Recovery Officer informed of any amount paid or
time granted for payment, subsequent to the issue of such certificate.
    (6) Where the order giving rise to a demand of amount for which a certificate for recovery has been
issued under section 129 has been modified in appeal or other proceeding under this Code, resulting in
reduction of the demand but the order is the subject matter of further proceeding under this Code, the
Authorised Officer or the competent authority, as the case may be, shall stay the recovery of such part of
the amount of the certificate as pertains to the said reduction for the period for which the appeal or other
proceeding remains pending.
    (7) Where a certificate for the recovery of amount has been issued and subsequently the amount of the
outstanding demand is reduced as a result of an appeal or other proceeding under this Code, the Authorised
Officer or the competent authority, as the case may be, shall, when the order being the subject matter of
such appeal or other proceeding becomes final and conclusive, amend the certificate or withdraw it, as the
case may be in consonance with such finality or conclusion.

How to apply this provision

  1. Primary statutory test — (1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount, and no objection to the certificate on any other ground shall be entertained by the Recovery Officer.
  2. Additional operative limb — (2) Notwithstanding the issue of a certificate to a Recovery Officer, the Authorised Officer or the competent authority, as the case may be, shall have power to withdraw the certificate or correct any clerical or arithmetical mistake in the certificate by sending intimation to the Recovery Officer.
  3. Evidence file — retain facts and records proving the role/status of: Employer, Authority / officer.
Why this is section-specific: the operative-clause, exception, threshold and cross-reference panels above are extracted from Section 130 itself rather than a generic “trigger/control/evidence” template.

Rules, forms and cross-references

Direct 2026 Central Rule mapping

Forms mapped

No prescribed form is directly mapped in the current concordance.

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

For a worker/member seeking a benefit connected with validity of certificate and amendment thereof, the file should show coverage, service/contribution facts, the rule/scheme and prescribed form, and the calculation/payment. One statutory point to test is: “(1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount, and no objection to the certifi”

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 130

What does Section 130 of the Social Security Code cover?

Section 130 — Governs validity of certificate and amendment thereof and the rights, duties, powers or procedure expressly stated in this section. Key operative text: (1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the…

What is the main legal requirement or power in Section 130?

The first operative clause identified from the official text is: “(1) When the Authorised Officer or the competent authority, as the case may be, issues a certificate to a Recovery Officer under section 129, it shall not be open to the employer to dispute before the Recovery Officer the correctness of the amount, and no objection to the certificate on any other ground shall be entertained by the Recovery Officer.” Read it with the remaining subsections and any proviso below.

Does Section 130 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 130?

No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.

Which 2026 Central Rules are linked to Section 130?

No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.

Is Section 130 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.

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Reliance note: This page is an educational legal-reference layer. Verify the current official text, the applicable Central/State rules, notifications, schemes and judicial decisions before acting on a live matter.
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Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.