Section 7. (1) The appropriate Government may, by notification in the Official Gazette, appoint such persons

27. (1) The appropriate Government may, by notification in the Official Gazette, appoint such persons as it thinks fit to be Inspectors for the purposes, of this Act and may define the limits within which they shall exercise jurisdiction. (c) where the employer is an individual or a Hindu undivided family, the tax payable by such employer under the Incometax Act shall be calculated on the basis that fhe income derived by him from the establishment is his only income; (d) where the income of any employer includes any profits and gains derived from the export of any goods or merchandise out of India and any rebate on such income is allowed under any law for the time being in force relating to direct taxes, then, no account (-ball be taken of such rebate; (e) no account shall be taken of any rebate (other than development rebate or development allowance) or credit or relief or deduction (not hereinbefore mentioned in this section) in the payment of any direct tax allowed under any law for the time 418 THE GAZETTE OF INDIA EXTRAORDINARY [PART II being in force relating 10 direct taxes or under the relevant annual Finance Act, for the development of any industry. Eligibilityfor bonus. 8. Every employee shall be entitled to be paid by his employer in an accounting year, bonus, in accordance with the provisions of this Act, provided he has worked in the establishment for not less than thirty working days in that year, Disqualifiestion for 9. Notwithstanding anything contained in this Act, an bonus. employee shall be disqualified from receiving bonus under this Act, if he is dismissed from service for— (a) fraud; or (b) riotous or violent behaviour while on the premises of the establishment; or (c) theft, misappropriation or sabotage of any property of the establishment. Payment ofminimum 10. Subject to the provisions of sections 8 and 13, every employer bonus. shall be bound to pay to every employee in an accounting year a minimum bonus which shall be four per cent, of the salary or wage earned by the employee during the accounting year or forty rupees, whichever is higher, whether there are profits in the accounting year or not: Provided that where such employee has not completed fifteen years of age at the beginning of the accounting year, the provisions of this section shall have effect in relation to such employee as if fop the words "forty rupees", the words "twenty-five rupees" were substituted. Payment of 11. (i) Where in respect of eny accounting year the allocable maximum bonus. surplus exceeds the amount of minimum bonus payable to the employees under section 10, the employer shall, in lieu of :;uch minimum bonus, he bound to pay to every employee in the accounting year bonus which shall be an amount in proportion to the salary or wage earned by the employee during the accounting year subject to a maximum of twenty per cent, of such salary or wage. (2) In computing the allocable surplus under this section, the amount set on or the amount set off under the provisions of section 15 shall be taken into account in accordance with the provisions of that section. SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 29 of 1946. 14 of 1947.