glidor@gmail.com
21068 Points
Joined January 2010
before hand :)
Certification in respect of factories with 4o or more employees
The provisions regarding Certificate by the Chartered Accountants has been issued by the ESIC without consulting the Institute of Chartered Accountants of India. Anyway, it is not mandatory for the employers to get such a certificate. Besides, obtaining such certificates from the employers would be of no use, practically, to any employer.
Moreover, in the event of large scale evasion, the Chartered Accountants who issues false certificates can also be prosecuted along with the employers under Sec. 84. The Chartered Accountants must, first of all, go through the list of certificates printed in the Return of Contribution while they are issuing certificates.
If the employer proves the role of others like Consultants (both from within the ESIC and outside the ESIC) in such evasion, those Consultants would also be within the ambit of Sec. 84.
The employers who entrust to the Consultants or others, the work of ensuring compliance under the ESI Act, may get a declaration from those persons that they had ensured compliance in respect of all employees in all respects. That would help the employers in the event of their being prosecuted for non-compliance of any kind.