Section Text
(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 (18 of 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.