Special provisions relation to coal mines in respect of which applications are received for exemption from the provisions of this Scheme.-
(1) (i) A Commissioner may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme an employee to whom the Scheme applies on receipt of application from such an employee:
Provided that such an employee is without making any separate contribution or payment of premium, in enjoyment of benefits in the nature of life assurance, whether linked to their deposits in provident funds or not , according to the rules of the factory or other establishment and such benefits are more favourable than the benefits provided under this Scheme.
(ii) Where an employee is exempted, as aforesaid, the employer shall in respect of such employee maintain such account, submit such return, provide such facilities for inspection as the Commissioner may direct and pay such inspections charges and make such investments as the Central Government may direct.
(2) An employee exempted under sub-paragraph (1) may, by an application to the Commissioner, make a request that the benefits of the Scheme be extended to him.
(3) No employee shall be granted exemption or permitted to apply out of exemption more than once on each account.
(4) (i) The Central Government may by order and subject to such conditions as may be specified in the order exempt from the operation of all or any of the provisions of this Scheme any class of employees to whom this Scheme applies, on receipt of an application therefor, in such form as the Commissioner may specify:
Provided that such class of employees is, without making any separate contribution or payment of premium, in enjoyment of benefits in the nature of life assurance, whether linked to their deposits in Provident Fund or not, according to the rules of the factory or other establishment and such benefits are more favourable than the benefits provided under this Scheme.
(ii) Where any class of employees is exempted as aforesaid, the employer shall in respect of such class of employees maintain such accounts, submit such returns, provide such facilities for inspection, pay such inspection charges and make investments in such manner as the Central Government may direct.
(5) A class of employees exempted under sub-Paragraph (4) or the majority of employees constituting such class may, by an application to the Commissioner, make a request that the benefits of this Scheme be extended to them.
(6) No class of employees or the majority of employees constituting such class shall be granted exemption or permitted to apply out of exemption more than once on each account.
(7) Notwithstanding anything contained in this Scheme the Commissioner may in relation to a factory or other establishment in respect of which an application for exemption under Section 17 (2-A) of the Act has been received, relax pending the disposal of the application, the provisions of this Scheme in such manner as he may direct.
(8) Every employer shall send to the Commissioner, an electronic format of the returns referred to in clause (ii) of sub-paragraph (1) and clause (ii) of sub-paragraph (4), in such form and manner as may be specified by the Commissioner.
