The Labour Department of the Government of Rajasthan has in supersession to its earlier Notification No. F. 13(1)shram/vidhi/2017 dated 16th Feb, 2017 has issued a revised notification dated 12th May, 2017 with relief to small factories and businessmen in payment of salary and wages in cash.
The revised notification 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, 1948 (factories employing 20 or more persons with power and 40 or more persons without power);
RELIEF – For Employees engaged on urgent, temporary or casual work for which wages payable upto Rs. 5000/- per month shall be exempted from this notification.
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.
