Audit of account of employers not being corporations or companies
Section 48 of the Code on Wages, 2019 deals with audit of account of employers not being corporations or companies. Where any claim, dispute or appeal with respect to bonus payable under this Code between an employer, not being a corporation or a company, and his employees is pending before any authority, appellate authority, Tribunal or arbitrator, as the case may be, as referred to in sub-section (1) of section The Act was enacted on 08 Aug 2019.
(1) Where any claim, dispute or appeal with respect to bonus payable under this Code between an employer, not being a corporation or a company, and his employees is pending before any authority, appellate authority, Tribunal or arbitrator, as the case may be, as referred to in sub-section (1) of section 47 and the accounts of such employer audited by any auditor duly qualified to act as auditor of companies under the provisions of section 141 of the Companies Act, 2013 (18 of 2013), are produced before such authority, appellate authority, Tribunal or arbitrator, then the provisions of section 47 shall, so far as may be, apply to the accounts so audited.
(2) When the authority, appellate authority, Tribunal or arbitrator, referred to in sub-section (1), as the case may be, finds that the accounts of such employer have not been audited by any such auditor and it is of opinion that an audit of the accounts of such employer is necessary for deciding the question referred to it, then, such authority, appellate authority, Tribunal or arbitrator, may, by order, direct the employer to get his accounts audited within such time as may be specified in the direction or within such further time as it may allow by such auditor or auditors as it thinks fit and thereupon the employer shall comply with such direction.
(3) Where an employer fails to get the accounts audited under sub-section (2), the authority, appellate authority, Tribunal or arbitrator, referred to in sub-section (1), as the case may be, may, without prejudice to the provisions of section 54, get the accounts audited by such auditor or auditors as it thinks fit.
(4) When the accounts are audited under sub-section (2) or sub-section (3), the provisions of section 47 shall, so far as may be, apply to the accounts so audited.
(5) The expenses of, and incidental to, any audit under sub-section (3) including the remuneration of the auditor or auditors shall be determined by the authority, appellate authority, Tribunal or arbitrator, referred to in sub-section (1), as the case may be, and paid by the employer and in default of such payment shall be recoverable by the authority referred to in sub-section (3) of section 45 from the employer in the manner provided in that sub-section.
Section 48, The Code on Wages, 2019 (Act 29 of 2019).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 48
What does Section 48 of the Code on Wages deal with?
Section 48 of the Code on Wages is headed "Audit of account of employers not being corporations or companies". Where any claim, dispute or appeal with respect to bonus payable under this Code between an employer, not being a corporation or a company, and his employees is pending before any authority, appellate authority, Tribunal or arbitrator, as the case may be, as referred to in sub-section (1) of section
How do I find court cases under Section 48 of the Code on Wages?
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 Wages 2019 48, section 48 Code on Wages 2019, section 48 of the Code on Wages. 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 48 of the Code on Wages, and has it changed?
Its own text turns on section 45 (Claims under Code and procedure thereof), section 47 (Presumption about accuracy of balance sheet and profit and loss account of corporations and companies), section 54 (Penalties for offences), Companies Act 141 (Eligibility, qualifications and disqualifications of auditors), so none of them can safely be read on its own.
When was Section 48 of the Code on Wages enacted?
Section 48 of the Code on Wages, cited as Code on Wages 2019 48, was enacted on 08 Aug 2019 as Act 29 of 2019. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions1802 words
- 67. Power of appropriate Government to make rules1008 words
- 18. Deductions which may be made from wages883 words
- 26. Eligibility for bonus, etc843 words
- 42. Central Advisory Board and State Advisory Boards663 words
- 51. Appointment of Inspector-cum-Facilitators and their powers456 words
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.