Section 154: Power of appropriate Government to make rules

Finin2min analysis — what the section actually does

Full statutory text — Section 154

154. Power of appropriate Government to make rules.—(1) The appropriate Government may, by
notification, and subject to the condition of previous publication, make rules not inconsistent with this Code
for the purpose of giving effect to the provisions thereof.
    (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide
for all or any of the following matters, namely:—
        (a) the amount in connection with premium for Group Insurance Scheme of the beneficiaries under
    clause (c), the educational schemes for the benefit of children of the beneficiaries under clause (d) and
    the medical expenses for treatment of major ailments of a beneficiary or, such dependant under
    clause (e) of sub-section (6) of section 7;
        (b) manner and time within which second appeal may be filed to the Employees' Insurance Court
    by the Insured Person or the Corporation under clause (b) of sub-section (7) of section 37;
        (c) the manner of commencement of proceedings before the Employees' Insurance Court, fees and
    procedure thereof under sub-section (1) of section 51;
       (d) bank or other financial institution in which the gratuity shall be invested for the benefit of minor
    under the third proviso to sub-section (1) of section 53;
       (e) the time, form and manner of nomination by an employee under sub-section (1), the time to
    make fresh nomination under sub-section (4), the form and manner of modification of a nomination
    under sub-section (5) and the form for fresh nomination under sub-section (6) of section 55;
        (f) time within which and the form in which a written application shall be made under
    sub-section (1) and the form of application to the competent authority under clause (b) of
    sub-section (5) of section 56;
        (g) the manner of registration of an establishment by the employer under sub-section (3) and the
    manner of composition of the Board of Trustees of the approved gratuity fund and the manner in which
    the competent authority may recover the amount of the gratuity payable to an employee from the insurer
    under sub-section (4) of section 57;
        (h) the qualifications and experience of the officer appointed as the competent authority under sub-
    section (1) of section 58;
        (i) authority to whom an appeal may be preferred under sub-section (3) of section 72;
        (j) class of employers and the form of notice-book under sub-section (4) of section 82;
        (k) the manner of recording the memorandum in a register by the competent authority under
    sub-section (1) of section 89;
        (l) such other experience and qualifications for appointment as a competent authority under
    sub-section (1) of section 91;
        (m) time limit to pay the amount of cess under section 101;
        (n) fees for appeal under sub-section (2) of section 105;
        (o) conditions to acquire, hold, sell or otherwise transfer any movable or immovable property under
    sub-section (1), conditions to invest moneys, re-invest or realise investments under sub-section (2)
    terms to raise loans and take measures for discharging such loans under sub-section (3) and terms to
    constitute for the benefit of officers and staff or any class of them, provident or other benefit funds
    under sub-section (4) of section 120;
        (p) conditions and manner of writing off irrecoverable dues under section 121;
        (q) other powers of Inspector-cum-Facilitator under clause (e) of sub-section (6) of section 122;

        (r) form and manner for maintenance of records and registers and other particulars and details under
    clause (a), manner and form for display of notices at the work places of the employees under clause (b)
    and the manner and period of filing returns to the officers or authority under clause (d) of section 123;
        (s) the form and manner of application for compounding of an offence under sub-section (4) of
    section 138;
        (t) the manner and form for reporting vacancies and form for filing the return by the employer, to
    the concerned career centre under sub-section (2) of section 139;
        (u) the time within which the Central Board or the Corporation, as the case may be, shall forward
    its view to the appropriate Government under sub-section (1), conditions which the exempted
    establishment or the class of establishments or an employee or class of employees, as the case may be,
    shall comply with after such exemption under sub-section (2) and conditions for management of the
    trust under sub-section (5) of section 143;
       (v) manner of determining the misuse of any benefit by an establishment or by any other person
    under section 148; and
       (w) any other matter which is required to be, or may be, prescribed by the appropriate Government
    under the provisions of this Code.

How to apply this provision

1. Primary statutory test — (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:— (a) the amount in connection with premium for Group Insurance Scheme of the beneficiaries under clause (c), the educational schemes for the benefit of children of the beneficiaries under clause (d) and the medical expenses for treatment of major ailments of a…
2. Additional operative limb — (b) manner and time within which second appeal may be filed to the Employees' Insurance Court by the Insured Person or the Corporation under clause (b) of sub-section (7) of section 37;
3. Central Rule mapping — 1. Read the mapped provision together with this text rather than treating the concordance as a substitute for it.
4. Evidence file — retain facts and records proving the role/status of: Employer, Employee / worker, Appropriate Government, Inspector-cum-Facilitator, Authority / officer, Corporation / EPFO / Board.

Rules, forms and cross-references

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

Q&A — Section 154

Source & verification trail