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Contents of the SS Rules (Gujarat)

The Code on Social Security (Gujarat) Rules, 2023

Rule 86. Conditions and manner of writing off irrecoverable dues under section 121

Chapter XI — MiscellaneousMade under The Code on Social Security, 2020No. GR/2023/158/PGA/172021/24659/M3, 30 Dec 2023

Text read by machine from the official scan

Where the Gujarat Unorganised Workers' Social Security Board is of the opinion that the amount of contribution, cess, interest and damages due to the Social Security Board has become irrecoverable, Gujarat Unorganised Workers' Social Security Board or any other officer authorized by it in this behalf may sanction the writing off of the said amount, subject to the following conditions, namely:-

(a) Establishment has been closed for more than five years and the whereabouts of the employer cannot be ascertained, despite all possible efforts;

(b) decree obtained by the Gujarat Unorganised Workers' Social Security Board could not be executed successfully for what of sufficient assents of the defaulting employer; or

(c) claim for contribution is not fully met by,-

(i) the Official Liquidator in the event of factories or establishments having gone into liquidation; or

(ii) the Commissioner of payments in the event of unit being nationalised or taken over by the Government.

Source: The Code on Social Security (Gujarat) Rules, 2023, No. GR/2023/158/PGA/172021/24659/M3 — the official copy of the notification, p. 47 of the PDF. Open our copy at p. 47 · official download · all sources

The official copy is a scan. This text was read by machine and only tidied by program, not checked page by page, so it will contain mistakes, including in numbers: the official PDF is the copy to rely on. The Forms are not reproduced here; read them in the PDF. The Code on Social Security (Gujarat) (Amendment) Rules, 2026 are not applied to this text: see the State page. Rule numbers the machine missed (9) stay inside the rule before them here.