The Labour Department of Government of Rajasthan has vide Notification No. F. 13(1)shram/vidhi/2017 dated 16-02-2017 has ordered payment of all Salary and Wages either by Cheque or by crediting the wages in in the Bank Accounts of the persons employed by the following organisations:-
a) Factories registered under the Factories Act, 1958 (Central Act No. 63 of 1948);
b) All Shops and Commercial Establishments registered under the Rajasthan Shops and Commercial Establishments Act, 1958 (Act No. 31 of 1958).
The copy of the Notification is enclosed below for ready reference.
NOTE : This notification is issued by the Labour Department of the Government of Rajasthan and as per law, a state government notification cannot supersede the jurisdiction of the Central Government, hence this notification does not effect the Provisions of the Income Tax Act, 1961 regarding allowability of any Expenditure. However, we are of the view that all the laws should be re-viewed for a comprehensive compliance and unless the provisions of one law are in contradiction to the provisions of the other law, both should be complied cohesively.
