48. (1) Where any claim, dispute or appeal with respect to bonus payable
under this Code between an employer, not being a corporation or a company, and
his employees is pending before any authority, appellate authority, Tribunal or
arbitrator, as the case may be, as referred to in sub-section (1) of section 47
and the accounts of such employer audited by any auditor duly qualified to act
as auditor of companies under the provisions of section 141 of the Companies
Act, 2013, are produced before such authority, appellate authority, Tribunal or
arbitrator, then the provisions of section 47 shall, so far as may be, apply to
the
accounts so audited.
(2) When the authority, appellate authority, Tribunal or arbitrator, referred to
in sub-section (1), as the case may be, finds that the accounts of such employer
have not been audited by any such auditor and it is of opinion that an audit of
the accounts of such employer is necessary for deciding the question referred to
it, then, such authority, appellate authority, Tribunal or arbitrator, may, by
order, direct the employer to get his accounts audited within such time as may
be specified in the direction or within such further time as it may allow by
such auditor or auditors as it thinks fit and thereupon the employer shall
comply with such direction.
(3) Where an employer fails to get the accounts audited under sub-section (2),
the authority, appellate authority, Tribunal or arbitrator, referred to in
sub-section (1), as the case may be, may, without prejudice to the provisions of
section 54, get the accounts audited by such auditor or auditors as it thinks
fit.
(4) When the accounts are audited under sub-section (2) or sub-section (3), the provisions of section 47 shall, so far as may be, apply to the accounts so audited.
(5) The expenses of, and incidental to, any audit under sub-section (3)
including the remuneration of the auditor or auditors shall be determined by the
authority, appellate authority, Tribunal or arbitrator, referred to in
sub-section (1), as the case may be, and paid
by the employer and in default of such payment shall be recoverable by the
authority referred to in sub-section (3) of section 45 from the employer in the
manner provided in that sub-section.
Section 46 Reference of disputes under this code
Section 48 Audit of account of employers not being corporations or companies
Section 50 Records, returns and notices
Section 51 Appointment of Inspector cum Facilitators and their powers
Section 54 Penalties for offences