1. LABOUR ALL

2. So what does labour all do ?
 Rule 65(4)(a) of the Karnataka Factories rules – a suitable
safety valve or other effective pressure relieving
device of adequate capacity to ensure that the
maximum permissible working pressure of the
pressure vessel shall not be exceeded and shall
be set to operate at a pressure not exceeding
the maximum permissible working pressure and
when more than one protective device is
provided, only one of the devices need be set to
operate at the maximum permissible working
pressure and the additional device shall be set
to discharge at a pressure not more than 5 per
cent in excess of the maximum permissible
working pressure;

3.  Is every pressure vessel fitted with a suitable safety valve or other
pressure relieving device of adequate capacity ?
 YES / NO
 Is every pressure vessel set to operate at a pressure not exceeding the
maximum permissible pressure ?
 YES / NO
 Does the pressure vessel have more than one protective device ?
 YES / NO
 Is only one of the devices set to operate at the maximum permissible
working pressure ?
 YES / NO
 Is the additional safety device set to discharge at a pressure not more
than 5% in excess of the maximum permissible working pressure ?
 YES / NO

4. Do you have any of the following :
a. Hoists
b. Cranes
c. Both
d.None
394.Have you maintained a register in Form 31 showing
the particulars of the hoists and their examination?
395. Have you maintained a register in Form 32 showing
the particulars of cranes and the details of their
examination ?

5.  Do you have a certificate of examination issued by a
competent person for your lifting machine / lifting
tackle/ chain rope ?
 400. Are all chains, sling rings, hooks, shackles and
swivels ( used in connection with molten metal or molten
slag or made of half inch or smaller bars) been subjected
to heat treatment and annealed under the supervision of
a competent person every six months ?
 401. Have all other chains, rings, hooks shackles and
swivels in general use been subjected to heat treatment
and annealed under the supervision of a competent
person every twelve months ?
 402. Have the details of all annealing been entered in the
register in Form 32 ?
 403. Have you pasted a notice showing safe working
loads wherever lifting machines, chain-ropes, tackles and
cranes are located ?

6.  Set on and set off of allocable surplus.- (1) Where for any accounting year, the allocable
surplus exceeds the amount of maximum bonus payable to the employees in the
establishment under section 11, then, the excess shall, subject to a limit of twenty per cent.
of the total salary or wage of the employees employed in the establishment in that
accounting year, be carried forward for being set on in the succeeding accounting year and
so on up to and inclusive of the fourth accounting year to be utilised for the purpose of
payment of bonus in the manner illustrated in the Fourth Schedule.
Year Amount equal to sixty per cent or sixty-
seven per cent, as the case may be, of
available surplus allocable as bonus
Amount payable as bonus Set on or Set off of
the year carried
forward
Total set on or set off
carried forward
Rs. Rs. Rs. Rs. Of (year)
1. 1,04,167 1,04,167#
Nil Nil
2. 6,35,000 2,50,000*
Set on 2,50,000* Set on 2,50,000* (2)
3. 2,20,000 2,50,000* (inclusive of
30,000 from year-2)
Nil Set on 2,20,000 (2)
4. 3,75,000 2,50,000* Set on 1,25,000 Set on 2,20,000
1,25,000 (2) (4)
5. 1,40,000 2,50,000* (inclusive of
1,10,000 from year-2)
Nil Set on 1,10,000
1,25,000
(2) (4)
6. 3,10,000 2,50,000* Set on 60,000 Set on Nil ##
1,25,000
60,000
(2) (4) (6)
7. 1,00,000 2,50,000* (inclusive of
1,25,000 from year-4 and
25,000 from year-6)
Nil Set on 35,000 (6)
8. Nil
(due to loss)
1,04,167#
(inclusive of
35,000 from year-6)
Set on 69,167 Set off 69,167 (8)
9. 10,000 1,04,167#
Set off 94,167 Set off 69,167 94,167 (8) (9)
10. 2,15,000 1,04,167#
(after setting
off 69,167 from year-8
and 41,666 from year-9)
Nil Set off 52,501 (9)

7.  Have you available with you, set off amounts from older than past
4 years excluding the year in which you are?
Yes
 “please nullify the amounts which are amounts set-off
beyond the past 4 years”

8.  Legal jargon
 Indirect language usage to ensure technical coverage
 Non availability of assimilated information
 Concentration is less on inner text
 Mostly manual audits
 Generally by non legal background
 proviso is always at the end
 Interpretation issue
 Lack of legal research tools – SCC / MANU
 Misinterpretation

9. Advantages and Features
 Simple language
 Simple procedure
 No reading of the act
 In the order of the sections
 All sections covered
 Computerized
 All time availability
 Appreciated by the departments
 Renewal reminders