Section105
The Code on Social Security, 2020

Appeal to appellate authority

In force Act 36 of 2020 As on 15 Oct 2026

Act 36 of 2020 Ministry Labour and Employment Enacted 28 Sep 2020 Cited by 2 provisions

Section 105 of the Code on Social Security, 2020 deals with appeal to appellate authority. Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central The Act was enacted on 28 Sep 2020.

(1) Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central Government.

(2) Every appeal preferred under sub-section (1) shall be accompanied by such fees as may be prescribed by the appropriate Government.

(3) After the receipt of any appeal under sub-section (1), the appellate authority shall, after giving the appellant an opportunity of being heard in the matter, dispose of the appeal as expeditiously as possible.

(4) Every order passed in appeal under this section shall be final and shall not be called in question in any court of law.

Section 105, The Code on Social Security, 2020 (Act 36 of 2020).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 105

What does Section 105 of the Code on Social Security deal with?

Section 105 of the Code on Social Security is headed "Appeal to appellate authority". Any employer aggrieved by an order of assessment made under section 103 or by an order imposing penalty made under section 104 may, within such time as may be prescribed by the Central Government, appeal to such appellate authority in such form and in such manner as may be prescribed by the Central

How do I find court cases under Section 105 of the Code on Social Security?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 105, section 105 Code on Social Security, section 105 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 105 of the Code on Social Security, and has it changed?

Its own text turns on section 103 (Self-assessment of cess), section 104 (Penalty for non-payment of cess within the specified time), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was Section 105 of the Code on Social Security enacted?

Section 105 of the Code on Social Security, cited as Code on Social Security 105, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.