Section 148: Delegation of powers
The Code on Social Security, 2020 (Act No. 36 of 2020) • Official Statutory Text & Plain English Practice Guide
Statutory Mandate
Chapter XIV: Miscellaneous
Competent Labour Forum
Act No. 36 of 2020
The Code on Social Security, 2020 (Act No. 36 of 2020) • Official Statutory Text & Plain English Practice Guide
Legal Commentary & Landmark Judgments: Section 148
Section 148 of the Code regulates the delegation of powers by the Central Government, State Governments, Central Board, and Corporation to subordinate officers, ensuring efficient administrative decentralization.
In litigating adverse contribution assessment orders, verify the Gazette notification delegating powers to the assessing officer: if the officer acted outside their designated territorial or pecuniary delegation, challenge the order for lack of jurisdiction under Section 148.