Section 1
[(3A) A shop or establishment to which this Act has become applicable shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time after it has become so applicable falls below ten. ]
1 [(3A) A shop or establishment to which this Act has become applicable shall continue to be governed by this Act notwithstanding that the number of persons employed therein at any time after it has become so applicable falls below ten. ]
(4) It shall come in to force on such date 2 as the Central Government may, by notification, ap point.
(i) The expression "law" used in section 1(3) (b) means any law in respect of shops, establishments- commercial or non- commercial; K. Gangadhar v. The Appellate Authority under The Payment of Gratuity Act, (1993) 66 FLR 648 (AP).
(ii) The provisions of section 1(3) (b) of the Act are comprehensive. Municipal Board is covered under the act; Municipal Board v. Union of India, (1993) 67 FLR, 973 (All).
(iii) Payment of gratuity in a business cannot be regarded as ex gratia and such payment is, therefore, allowable as business expenditure for income-tax purposes; Commissioner of Income Tax v. Seshasayee Bros. (Pvt.) Ltd., (1982) 62 FLR 315 (Mad).
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