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Section 117: Annual report and submission to Parliament

The Code on Social Security, 2020 (Act No. 36 of 2020) • Official Statutory Text & Plain English Practice Guide

Statutory Mandate
Chapter X: Finance and Accounts
Competent Labour Forum
Act No. 36 of 2020
Section 116 All 163 Sections of Code on Social Security, 2020 Section 118

Legal Commentary & Landmark Judgments: Section 117

Section 117 of the Code on Social Security, 2020 imposes a mandatory statutory obligation on Social Security Organisations to submit an exhaustive annual report of their operations to the Central Government, which must be formally laid before both Houses of Parliament.

  • Mandatory Formulation of Annual Operations Report: Requires every Social Security Organisation to prepare and submit to the Central Government an annual report detailing its activities, policy implementations, operational achievements, financial position, and future developmental programs during the preceding financial year.
  • Prescribed Timelines and Reporting Standards: Mandates that the report shall be prepared in such form and submitted within such timeframe as may be prescribed, incorporating audited financial summaries, coverage statistics, and grievance disposal metrics.
  • Democratic Accountability through Parliamentary Laying: Section 117(2) enacts that the Central Government shall cause the annual report, together with the audited accounts and audit report under Section 116, to be laid, as soon as may be after they are received, before each House of Parliament.
  • State Legislative Parity for State Boards: Where the report relates to a State Unorganised Workers Board or State Building Workers Welfare Board, the State Government is statutorily required to lay the report before the State Legislature.
Key Landmark Precedents:
  • Atlas Cycle Industries Ltd. v. State of Haryana (1979) 2 SCC 196: The Supreme Court held that statutory provisions requiring reports and rules to be laid before the legislature serve as an indispensable instrument of democratic control, ensuring legislative oversight over executive and administrative actions.
  • K.P. Manu v. Chairman, Scrutiny Committee (2015) 4 SCC 1: Affirmed that statutory reporting mechanisms ensure that statutory bodies operate within their legislative mandates and remain transparent to the public.
  • D.K. Basu v. State of W.B. (1997) 1 SCC 416: The Supreme Court emphasized that transparency, public reporting, and accountability are essential safeguards against administrative inertia and neglect of statutory welfare duties.
Courtroom Practice & Strategic Litigation Guidance:

Executive Secretariats of Social Security Boards should establish dedicated Annual Report Drafting Committees comprising legal, statistical, and actuarial officers by May of each year. The report must contain transparent disclosures regarding the total workforce covered, e-Shram portal registrations, claim settlement turnaround times, pending litigation in High Courts, and investment yields. Ensure the final print and digital copies are delivered to the Ministry of Labour well in advance of the Monsoon Session of Parliament.

Section 116 All 163 Sections of Code on Social Security, 2020 Section 118