9. Rate and assessment: (1) On and from the first day of July, 1976, contributions shall be payable every month by the employer to the Institution in respect of every person in his insurable employment, at the rate of five per cent of his wages in the prescribed manner:

Provided that no contribution shall be payable on so much of an insured person's wages as is in excess of three thousand rupees:

Provided further that no contribution shall be payable in respect of an insured person who is in receipt of pension under this Act or has attained the age of sixty years, or fifty-five years in the case of a woman.

(2) Where an insured person does not receive any wages from the employer for any period, the Institution shall, subject to regulations, determine the amount of wages with reference to which the contributions shall be computed.

(3) Notwithstanding any agreement to the contrary, the employer shall not deduct from the wages of an insured person or otherwise recover from him any portion of contribution.

(4) Where the mode of payment of remuneration, whether in cash or in kind, makes it difficult to determine the amount of wages for computing the contribution, the Institution may subject to regulation, determine such wages.

9-A. Government contribution: On and from the first day of July, 1986, contribution shall be payable every quarter by the Federal Government to the Institution in respect of every insured person at the rate of five per cent of his wages in the prescribed manner:

Provided that no contribution shall be payable on so much of an insured person's wages as is in excess of three thousand rupees:

Provided further that no contribution shall be payable in respect of an insured person who is in receipt of pension under this Act or has attained the age of sixty years, or fifty-five years in the case of a woman.]

10. Record and returns by employers: Every employer shall keep such records and shall submit to the Institution such returns, at such times, in such form and containing such particulars relating to persons employed by him, as may be provided in regulations.

11. Registration of establishments, etc.: (1) Every employer shall, before the expiration of thirty days from the day on which this Act becomes applicable to the industry or establishment in respect of which he is the employer, communicate to the Institution the name and other prescribed particulars of the industry or establishment and of every insured person employed in the industry or establishment.

(2) Every insured person may also communicate his name and other prescribed particulars to the Institution.

(3) On receipt of a communication under sub-section (1) or sub- section (2), the Institution shall register the name of the industry or establishment or the insured person in such manner, and insure to the insured person a registration card in such form, as may be prescribed.

11-A. Cancellation of registration of establishments, etc.: The Board may, on the basis of such evidence as the Board may find satisfactory for the purpose, cancel the registration of any establishment or industry which has ceased to exist ·

Provided that the cancellation of the registration of an establishment or industry shall not effect its liabilities incurred before the date of such cancellation.

12. Officials of Institution to check employer's books: (1) Any official of the Institution, duly authorised by a certificate in a form specified in the regulations, may, for the purpose of inquiring into the correctness of any of the particulars stated in the records or returns referred to in Section 10 or for the purpose of ascertaining whether any of the provisions of this Act have been complied with--

(a) require an employer to furnish to him such information as he may consider necessary; or

(b) at any reasonable time, enter any establishment or other premises occupied by such employer and require any person found incharge thereof to produce and allow him to examine such accounts books and other documents relating to the employment of persons and payment of wages, or to furnish to him such information, as he may consider necessary; or

(c) examine, with respect to any matter relevant to the purposes aforesaid, the employer, his agent or any person found in such establishment or other premises or any other person whom the said official has reasonable cause to believe to be or to have been an insured person.

(2) The official referred to in sub-section (1) shall be bound to secrecy as regards all matters with which he becomes acquainted in the performance of his duties and which do not relate to matters provided for in this Act.

(3) If an employer fails to maintain records or to submit returns as required by the regulations, or otherwise fails to comply with the provisions of sub-section (1) and thereby makes it difficult to ascertain the identity of persons required to be insured or the amount of contribution payable the contribution shall be assessed on the basis of such evidence as the Institution may find satisfactory for this purpose.

13. Increase of unpaid contribution and recovery of contribution, etc., as arrears of land revenue: (1) If any employer fails to pay, on the due date, the contribution payable by him under sub- section (1) of Section 9, the amount so payable by him shall be increased by such percentage or amount as may be prescribed:

Provided that in no case shall such increase exceed fifty per cent, of the amount due.

(2) Without prejudice to any other remedy, the amount of the contribution due, together with the increase provided for under sub-section (1), may be recovered as arrears of land revenue.

14. Safeguard of Insured person's right in default of payment of contribution by employer: Notwithstanding anything contained in this Act, if an insured person has communicated his name and other prescribed particulars to the Institution under sub-section (2) of Section 11 and has been issued by the Institution a registration card under sub- section (3) thereof and, in case of changing employment from one industry or establishment, to another industry or establishment has also informed the Institution about such change of employment then, in the event of default in payment of contributions by the employer in respect of such insured person, such insured person shall have enjoy the same rights under this Act as if no such default had occurred.

15. Refund of contributions paid erroneously: An employer shall be entitled to the refund of any contribution paid to the Institution under erroneous belief that it was payable under the provisions of this Act, and shall be entitled to the refund of excess amount of the contribution where such contribution had been paid at a higher rate than the rate prescribed:

Provided that no contribution or excess amount of any contribution shall be refunded unless an application for such refund is made within six months of the date on which the contribution was paid.

16. Extinguishment of claims to contributions: Any claims of the institution for unpaid contributions shall be extinguished in the manner provided in the regulations.