(iv)Define the following terms under Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014 :
(a)‘Employer’
(b)‘Establishment’
(c)‘Form’
(d)‘Small Establishment’
(e)‘Very Small Establishment’.
(i)Section 2 (a) of Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014 “Employer’ in relation to a Scheduled Act, and in relation to any other Scheduled Act, means the person who is required to furnish returns or maintain registers under that Act
(ii)Section 2 (b) of Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014 Establishment has the meaning assigned to it in a Scheduled Act, and includes —
(i)an “industrial or other establishment” as defined in Section 2 of the Payment of Wages Act, 1936;
(ii)a “factory” as defined in Section 2 of the Factories Act, 1948;
(iii)a factory, workshop or place where employees are employed or work is given out to workers, in any scheduled employment to which the minimum wages Act, 1948, applies.
(iv)a “plantation” as defined in Section 2 of the Plantations Labour Act, 1951; and
(v)a “newspaper establishment” as defined in Sec. 2 of the Working Journalists and other Newspaper Employees (conditions of Service) and Miscellaneous Provisions Act, 1955
(iii)Section 2 (c) of Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014.
Form means a Form specified in the Second Schedule Following forms are specified in the second schedule. They are as under: – Form I -Annual Return (To be furnished to the Inspector or the authority specified for this purpose under the respective Scheduled Act before the 30th April of the following year)
Form II -Register of persons employed-cum-employment card Form III- Muster roll-cum-wage register
(iv)Section 2 (e). Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014.
Small establishment means an establishment in which not less than ten and not more than forty persons are employed or were employed on any day of the preceding twelve months
(v)Section 2 (f)of Labour Laws (Exemption from Furnishing Returns and Maintaining Registers by certain Establishments) Amendment Act, 2014 Very small establishment means an establishment in which not more than nine persons are employed or were employed on any day of the preceding twelve months.
Source: ICSI Guideline Answers, December 2025, Q. 6A(iv) (Syllabus 2022).