(1) In accordance with the provisions of this Code, the statutory rules and compliance mandates governing Power of appropriate Government to appoint Authorities 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 72
Section 72 of the Code empowers the appropriate Government to appoint Competent Authorities to hear appeals and adjudicate disputes concerning the withholding or denial of maternity benefits under Chapter VI.
If an employer's defense against a maternity claim is based on non-completion of eighty days of work, file certified biometric attendance logs and payroll registers before the Competent Authority to prove the exact number of days worked.