Saturday, 2 July 2016

FAQs on Delhi Shop and Establishment Act, 1954 and Exemptions

FAQ 1: What is the area where Delhi Shops and Establishments Act 1954 is applicable?
This Act is applicable to all Shops and Establishments in the whole of the National Capital Territory of Delhi.

FAQ 2:  What is the object of the Delhi Shops & Establishments Act?
The object of Delhi Shops and Establishments Act, 1954, is to give some minimum benefits and relief to the vast unorganized sector of employees, employed in Shops and Establishments. Industrial Dispute Act 1947, and Delhi Shops & Establishments. Act, 1954 are supplemental to each other.


FAQ 3: What is the set up for enforcement of this Act?
The Act is enforced through the Chief Inspector of Shops (CIS) and various inspectors under the Act, who are posted in nine districts of the capital who function under the supervision and control of Dy./ Asstt. Labour Commissioners of the concerned district. Chief Inspector functions under the supervision of Dy. Labour Commissioners (CIS) who in turn functions under the supervision of LC.

FAQ 4: Whether Registration is mandatory under the Act?
Yes, Registration is mandatory under the Act.

FAQ 5: What are the opening and closing hours of Shops and Establishments in Delhi?
No Shops or Establishment on any day, can be opened earlier than such hour or closed later than such hour, as may be fixed by the Government by general or special order is this behalf (S.15).

FAQ 6: What are the rest and closed day?
Every Shops and Establishments shall remain closed for one day in a week.

FAQ 7: Could any Shop or Establishment be opened on a rest or closed day?
Yes, by giving a 24 hours advance notice to the Chief Inspector. (S.16 (3) (ii))

FAQ 8: What are the working hours for employees of shops or establishments?
For not more than nine hours on any day or 48 hours in any week. (Section 8 )

FAQ 9: What is the period or interval for rest and meals?
No period of continuous work shall exceed five hours, which is to be followed by an interval for rest and meals of at least half an hour for an adult person. (Section .10)

FAQ 10: What are the hours of work of young persons employed in Shops and Establishments?
Not for more than 6 hours a day and not to be employed continuously for more than 3 ½ hours without an interval of at least half an hour.

FAQ 11: What are the provisions regarding exemptions under this Act ?
Section 4 of the Act provides for grant of exemptions from certain provisions of the Act. (e.g. Section 14, 15 & 16) with the approval of Lt. Governer subject to conditions as may be prescribed. (Application Form for Exemption)

FAQ 12: What are the records and registers etc to be maintained by every Shops or Establishments?
The occupier of every Shops or Establishments shall for the purpose of this Act maintain such other records and registers and display such other notices as may be prescribed. (Section 33)

FAQ 13: What are the legal provisions regarding the issuance of appointment letters?
The employer shall furnish every employee with a letter of appointment which shall contain particulars such as (a) name of the employer (b) name and address of the establishment (c) the name, father's name and age of the employee (d) Hours of work (e) date of appointment.

FAQ 14: What are the time and conditions for payment of wages to employers?
Every employer or his agent or the manager of any establishment shall fix periods of wages payable to the employees, which shall not exceed one month. The wages of a wage period must be paid before the expiry of seventh day of the last day of the wage period.

FAQ 15: What are the different types of leave available to an employee under the Act?
Every person employed in an establishment shall be entitled
a)  to 15 days of privilege leave for one year of service, which can be accumulated to 45 days.
b)  To 12 days of sickness or casual in an year. (Section.22)

FAQ 16: Whether children are permitted to work in Shops or Establishments?
No, children of 12 years and below are prohibited to work in shops under (Sec. 12)

FAQ 17: Whether double employment is permissible under the Act?
Double employment is prohibited under Section 9 of the act.

FAQ 18: Can a women employee be required to work during night shift?
No woman or a young person can be required to work, whether as an employee otherwise in any establishment between 9 P.M. to 7 A.M during summer season and between 8 P.M. to 8 A.M during winter season.
FAQ 19: What is the provision of availing privilege leave?
An employee has to apply in writing to the employer, indicating in advance, the date from which he would like to avail privilege leave 15 days in advance.
FAQ 20: Is there any legal obligation for keeping the premises clean?
The premises of every establishment shall be kept clean and free from effluvia arising from any drain or privy or other nuisance and shall be cleaned at such time and by such methods prescribed under Rule 11 of the Act.

FAQ 21: Whether an employer is liable to pay compensation if an employee suffers injuries or is subject to fatal accident?
The provisions of workman's compensation Act 1923, have been made applicable to every establishment covered under the Act.

FAQ 22: Whether an employer is bound to maintain some records pertaining to the employees?

Yes, the employer is bond to maintain records and display notices as provided under section 33 of the Act and Rule 14.

Friday, 1 July 2016

Due Date Calander for the Month of July, 2016

Due Date
Filing of Forms under Act
Applicable Forms
Obligation for filing of forms
6-Jul-16
Service Tax
Challan No GAR-7
Online Payment of Service Tax for June 2016 for Companies Assesses
7-Jul-16
Income Tax
Challan no ITNS-281
Due date of payment of TDS and TCS which is  deducted and Collected in June 2016
10-Jul-16
Excise
ER-1
Filing of Return for Non-SSI Assessees for June 2016
10-Jul-16
Companies Act
Any Form of Company
Filing of Form for the Period  25.03.2016 to 30.06.2016  without additional fees upto 10.07.2016
12-Jul-16
D-VAT
BE - 2
Banquts, Halls etc in delhi shall file Advance information for 2nd fortnight of July 2016 of functions with booking cost more than Rs 1 lakh
15-Jul-16
D-VAT
DVAT-20
Due date for Payment of DVAT TDS for June 2016
15-Jul-16
Provident Fund
Electronic Challan Cum return
Online payment of PF for June 2016
21-Jul-16
ESI
ESI Challan
Payment of ESI of June 2016
21-Jul-16
D-VAT
D-VAT 20 & Central
E-payment of DVAT & CST for June 2016
22-Jul-16
DVAT- 43
Issue of certificate for deduction made in June 2016 in DVAT-43
25-Jul-16
Form 16 and CST 1
E- Return of DVAT for Qtr ended June
27-Jul-16
BE-2
Banquet Halls,hotels etc in Delhi  shall file Advance information for 1st fortnight of Aug 2016 of functions with booking cost > Rs 1 lakh
28-Jul-16
DVAT- 56
Filing of DVAT Return Verification Form for Quarter ended Jun where return not filed with Digital signature
28-Jul-16
DVAT- 48
Return of TDS for Jun quarter in DVAT 48
30-Jul-16
Income Tax
Form 26QB (Purchase of Property)
Payment of TDS for purchase of property in June 2016
31-Jul-16
Income Tax
Form No. ITR 1,2,3,4, Sugam, Sahaj
Filing of I.T Return by Individuals, HUF - without Audit
Form No. ITR 5
Filing of I.T Return by Firm, AOPs, BOIs  - without Audit
Form No. ITR 7
Filing of I.T Return by Trust, political parties - without Audit
Return No 24Q, 26Q & 27Q
TDS Returns for June Quarter by All Deductors