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Rules 23-24 of the Code on Social Security (Central) Rules, 2026: Appeal to the Medical Appeal Tribunal and Second Appeal

An Insured Person or the Corporation aggrieved by a medical board decision may appeal to the Medical Appeal Tribunal by an application within ninety days of the decision being...

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September 30, 2026
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Last updated: September 2026Verified against: Government sources

When an ESI medical board decides how much disablement an insured person has suffered, either side can challenge it. Rule 23 sets the ninety-day route to the Medical Appeal Tribunal. Rule 24 sets the ninety-day route to the Employees' Insurance Court as a second appeal.

Where the rules fit in the Code

Under section 37(1) of the Code, questions such as whether an accident resulted in permanent disablement, whether the loss of earning capacity can be assessed provisionally or finally, whether the assessment of proportion is provisional or final, and for what period a provisional assessment holds good are the "disablement question", decided by a medical board constituted under the regulations. Section 37(7)(a) then allows an Insured Person or the Corporation aggrieved by the board's decision to appeal, in the manner and within the time prescribed by the Central Government, either to the medical appeal tribunal or directly to the Employees' Insurance Court. Section 37(7)(b) gives a further right of second appeal to the Employees' Insurance Court, in the manner and within the time prescribed by the appropriate Government, where the first appeal went to the medical appeal tribunal.

Two provisos bar an appeal where commutation has happened: no appeal by an Insured Person lies if he has applied for commutation of disablement benefit on the basis of the board's decision and received the commuted value; and no appeal by the Corporation lies if it paid the commuted value on the basis of that decision. Rules 23 and 24 supply the time limits. For the statutory framework see our article on sections 36 and 37.

If you are an employer whose employee's benefit is in dispute, or an insured person facing a low assessment, our legal dispute resolution team can help you plan the appeal and assemble the evidence.

Rule 23: appeal to the Medical Appeal Tribunal

Sub-ruleWhat it provides
23(1)If the Insured Person or the Corporation is not satisfied with the decision of the medical board, either may appeal to the Medical Appeal Tribunal referred to in s.37(7) by presenting an application within ninety days from the date of communication of the decision to the Insured Person or the Corporation, as the case may be
ProvisoThe tribunal may entertain an application after ninety days if it is satisfied the appellant had sufficient reasons for not presenting it in time
23(2)The application is in the form specified in the regulations made under section 157
23(3)It may be sent to the Chairperson of the Medical Appeal Tribunal by registered speed post or presented personally

Points to note:

  • The period runs from communication of the decision to the party, not from the date of the board's meeting. Keep proof of the date you received it.
  • The rule names the form only by reference to regulations. We did not find a form number in the Rules' text for this application, so use the form the Corporation's regulations specify.
  • The Corporation, too, may appeal. It is not only the insured person's remedy.

Rule 24: second appeal to the Employees' Insurance Court

Sub-ruleWhat it provides
24(1)The Insured Person or the Corporation may appeal to the Employees' Insurance Court by presenting an application within ninety days from the date of communication of the decision of the medical board or medical appeal tribunal
ProvisoThe Court may entertain an application after ninety days if it is satisfied the appellant had sufficient reasons for the delay
24(2)The rules made by the State Government under the Code on the form and manner of presenting applications to the Employees' Insurance Court apply to applications under this rule

Sub-rule (2) is important: the Central Rules fix the time limit only. The form and manner of presenting the application in the Court is governed by the State Government's rules. Employers and insured persons should therefore check the State's rules for the Employees' Insurance Court in the State concerned. See our article on sections 48 and 49 for the Court's jurisdiction.

The appeal ladder

StageForumTime limitLate filing
1Medical boardDecides the disablement questionNot an appeal
2Medical Appeal Tribunal (rule 23) or directly the Employees' Insurance Court (s.37(7)(a)(ii))90 days from communicationAllowed for sufficient reasons
3Employees' Insurance Court, second appeal (rule 24)90 days from communication of the board's or tribunal's decisionAllowed for sufficient reasons

The Code lets a party skip the Medical Appeal Tribunal and go straight to the Employees' Insurance Court (s.37(7)(a)(ii)). Rule 24 speaks of a second appeal by reference to decisions of either the medical board or the tribunal, so read it together with s.37(7)(b).

A worked example

A worker's medical board assesses a permanent partial disablement at a percentage he thinks too low. The decision is communicated to him on 10 March. He presents an application to the Chairperson of the Medical Appeal Tribunal by registered speed post, which is permitted under rule 23(3), and it must reach within ninety days of 10 March. The Tribunal confirms the assessment, and its decision is communicated to him on 5 August. He has ninety days from that communication to appeal to the Employees' Insurance Court, following the State Government's rules on form and manner. If he missed the period by a few days because of a serious illness, he can ask the forum to entertain the application late and explain the sufficient reasons. (Illustrative.)

Note that if he had applied for commutation of disablement benefit on the basis of the board's decision and received the commuted value, s.37(7)(a) would bar his appeal.

Practical tips

  • Record the date of communication and keep the envelope or email.
  • Attach the reasons for any delay when filing late.
  • Do not assume the Central Rules' limit governs the Court's form; read the State rules.
  • These Central Rules apply where the Central Government is the appropriate Government; for State-sphere cases the State's rules apply.

Need help with an ESI disablement appeal?

Timelines are short and proof of communication matters. Our legal dispute resolution practice can help you frame the appeal, meet the ninety-day limit and prepare for the Employees' Insurance Court.

Key takeaways

  • Appeal against a medical board decision to the Medical Appeal Tribunal within 90 days of communication (rule 23).
  • Second appeal to the Employees' Insurance Court within 90 days of the board's or tribunal's decision (rule 24).
  • Both forums may take late applications for sufficient reasons.
  • Application to the tribunal goes to its Chairperson, by registered speed post or in person, in the form specified in regulations under s.157.
  • The Court's form and manner follow the State Government's rules.

Read next

Disclaimer: Based on the Code on Social Security, 2020 (as enacted) and, where noted, the Code on Social Security (Central) Rules, 2026 (G.S.R. 344(E), 8 May 2026), as on 30 September 2026. The Code is in force from 21 November 2025; some provisions may be notified later, and State Governments make their own rules for establishments where the State is the appropriate Government. Verify the current position before acting.

Quick recapKey facts & short answers

Key Facts About Rules 23-24

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who can appeal against a medical board decision?

The Insured Person or the Corporation, if not satisfied with the decision.

What is the time limit for appeal to the Medical Appeal Tribunal?

Ninety days from the date of communication of the decision, extendable if the tribunal is satisfied there were sufficient reasons.

Rules 23-24: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Insured Person or the Corporation, if not satisfied with the decision.

Ninety days from the date of communication of the decision, extendable if the tribunal is satisfied there were sufficient reasons.

To the Chairperson of the Medical Appeal Tribunal, by registered speed post or presented personally.

Yes, to the Employees' Insurance Court within ninety days of the communication of the decision of the medical board or medical appeal tribunal.

The rules made by the State Government under the Code (rule 24(2)).

Not under s.37(7)(a), which bars an Insured Person's appeal if he has applied for commutation on the basis of the board's decision and received the commuted value.