(1) In accordance with the provisions of this Code, the statutory rules and compliance mandates governing Cognizance of offences shall be enforced across all covered establishments throughout India.
(2) Every employer, establishment, or covered entity shall strictly adhere to the operational guidelines, contribution ceilings, registration schedules, and benefit disbursement standards specified under this section.
(3) Any default, failure to deposit contributions, or contravention of statutory mandates under this section shall be subject to recovery proceedings under Chapter XI and penalties under Chapter XII.
Legal Commentary & Landmark Judgments: Section 137
Section 137 of the Code regulates the cognizance of offenses by courts, establishing that no court shall take cognizance of any offense punishable under this Code except upon a complaint in writing made by an authorized officer.
Always audit the prosecution complaint for statutory authorization: if the officer who filed the complaint was not specifically notified in the Official Gazette as an authorized officer under Section 137, raise a preliminary objection seeking threshold quashing of the summons.