Section 13 A imposes a condition upon the Employer which is mandatory in nature. It requires the Employer to maintain the Prescribed Registers and. Records. It must be born in mind that the mandatory condition is imposed upon the employer and not upon the Employees. Therefore, if an Employer takes up a defence that the claimant is not his workman, he will have to adduce the evidence to show that the claimant is not his employee by producing the registers required to be maintained under this Section. Further, not only in these types of cases but also in all cases of disputes, the registers under Section 13-A will be primary evidence and also the conclusive evidence. Thus the courts will accept the registers maintained under this Section as evidence against the claimant and the Employer will be discharged from his ‘burden of proof. But as is settled law, once the burden of proof is discharged by one party, it shifts heavily upon the rival party. Thus it will be for the rival party to show as to why the primary evidence is not acceptable or should not be accepted. Indeed the needle of “Burden of Proof” keeps on Swinging like the pendulum until the balance is struck. Therefore, failure of the Employer to maintain the registers will lead to adverse inference against the Employer and hence the need to maintain the register contemplated under section 13-A the Act.
(i) Every Employer : Section 13-A deploys the phase ‘every Employer”. It shows that no exception is given to anyone who is the Employer and irrespective of any class or type of the Employer, it is necessary to maintain the registers required to be maintained under this Section.
(ii) What registers ? Section 13-A inserted by the Amending Act of 1964 which came into effect from 1-2-1965, requires such registers and records as may be prescribed. The Act requires that the Employer has to main the following registers (as per the rules under this Act)
(1) Register of wages hi Form II
(2) Register of deductions for Damages or loss in Form III under Section 10 (2) of the Act.
(3) .Register of Fines in Form I under Section 8(1) of’ the Act.
Section 13-A lays down that the following particulars must be provided in the register/records maintained by the Employer.
(1) Particulars of person employed by him (name, sex, age, address etc)
(2) Work performed by employed person (mechanic, clerk, peon etc.)
(3) Wages paid to them. If any scale is applicable, the same should be shown, over tune wages etc.
(4) Deductions made from the wages
(5) Payment Receipts.
(6) Other particulars ad may be prescribed
The Government of Maharashtra has laid down that
(1) At the beginning of the Register of Fines, the list of penalties should be shown. No doubt the penalties should have the prior approval as laid down in section 8(1) of the Act.
(2) Voucher or Receipts of expenditure for the funds will be required to be produced for scruitiny of the Inspector appointed under the Act. But no such separate register is required to be maintained if a composite register in form II is maintained.