Rules 48 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 48 to 50 support section 59 of the Code. When a worker claims a benefit that can be valued in money, and there is a question about its amount, a Tribunal may appoint a Commissioner to work out the money value. These rules say who can be appointed, how the fee is set, deposited and refunded, and how the report date is fixed and extended.
For computing the money value of a benefit under section 59(2), the Tribunal may appoint an experienced person from the industry or field, a former civil court judge, a stipendiary magistrate, or a Registrar or Secretary of a Tribunal under a Central Act or of a Tribunal or National Industrial Tribunal under the Code (rule 48). The Tribunal, after consulting the parties, estimates the probable duration and fixes the fee and incidental expenses, and directs who pays, in what proportion and by when (rule 49). The Commissioner cannot submit the report until the deposit is filed (rule 49(3)). Every appointment order must fix a report date (rule 50).
The Code background: section 59(2) and (3)
Section 59(1) of the Industrial Relations Code, 2020 lets a worker (or an authorised person, or the assignee or heirs of a deceased worker) apply to the appropriate Government for recovery of money due under a settlement, an award or Chapters IX and X. Section 59(2) deals with a different case: where a worker is entitled to money or a benefit capable of being computed in money and a question arises as to the amount, the question may be decided by the Tribunal specified by the appropriate Government "within a period not exceeding three months", with power to extend for recorded reasons. Under section 59(3), for computing the money value of the benefit the Tribunal may, if it thinks fit, appoint a Commissioner who takes such evidence as necessary and submits a report. The Tribunal then determines the amount after considering the report and other circumstances. Read more in our article on section 59.
These rules apply to Central-sphere matters. Where the State Government is the appropriate Government, the State's rules apply. The worker's application to the Tribunal is made in Form IX or Form X, described in our article on Forms 6 to 10. If your claim is of this kind, our legal dispute resolution team can help.
At a glance
| Rule | Subject | Main point |
|---|---|---|
| 48 | Who may be appointed | Four categories (a) to (d) |
| 49(1) | Fee | Tribunal estimates duration after consulting parties; fixes fee and incidental expenses |
| 49(2) | Payment | Tribunal directs payment, within specified time, by such party or parties and in such proportion as it deems fit |
| 49(3) | Report | Not submitted until deposit receipt is filed; Tribunal may order further sums or extend time, for recorded reasons |
| 49(4) | Variation | Tribunal may vary fee at any time, for recorded reasons |
| 49(5) | Instalments | Fee may be disbursed in instalments and on dates the Tribunal directs |
| 49(6) | Refund | Undisbursed balance returned to depositors in the proportion deposited |
| 50(1) | Report date | Every order of appointment indicates a date allowing sufficient time |
| 50(2) | Extension | Commissioner applies before expiry; Tribunal may extend even without application for sufficient cause |
Rule 48: who can be a Commissioner
The Tribunal may appoint:
- (a) a person with experience in the particular industry, trade, business or field covered by the question referred;
- (b) a person who had been a judge of a civil court;
- (c) a stipendiary magistrate; or
- (d) a Registrar or Secretary of a Tribunal constituted under any Central Act, or of a Tribunal or National Industrial Tribunal constituted under the Code.
Note that the choice is the Tribunal's and the rule speaks only of computing money value of a benefit under section 59(2).
Rule 49: the fee
Estimate and fix (49(1)). After consulting the parties, the Tribunal estimates the probable duration of the Commissioner's enquiry and fixes the fee and other incidental expenses. The rule gives no scale or amount; the figure is what the Tribunal sets.
Who pays (49(2)). The Tribunal directs payment to the Commissioner, within a specified time, by such party or parties and in such proportion as it deems fit. A worker should not assume the employer will pay everything, nor the reverse; the order decides.
Deposit before report (49(3)). The Commissioner "shall not submit his report until the receipt of deposit of fee ... is filed before the Tribunal". The proviso lets the Tribunal, for reasons recorded in writing, direct further sums to be deposited within such time, or extend the time for depositing, by such parties as it deems fit.
Variation, instalments, refund (49(4) to (6)). The Tribunal may vary the amount of the fee at any time for recorded reasons; may direct disbursement in instalments on dates it decides; and must refund any undisbursed balance to the depositing party or parties in the same proportion as deposited.
Rule 50: time for the report
Every order appointing a Commissioner must indicate a date that allows "sufficient time" to submit the report. If the Commissioner expects to miss the date, he must apply before the date expires, with grounds, for extension, and the Tribunal passes suitable orders after consideration. The proviso allows the Tribunal, for sufficient cause, to extend time even when no application has come from the Commissioner.
Example
A group of workers are entitled to a benefit that can be valued in money, such as a computed allowance, but they and the employer disagree on the amount. The Tribunal appoints a retired civil court judge as Commissioner, consults the parties, fixes the estimated enquiry time and the fee, and directs both sides to deposit in a stated proportion within a stated time. The Commissioner receives the deposit, takes evidence and reports by the date in the order. Half way, the Commissioner applies for extension before the date lapses, and the Tribunal allows it. After the report, the Tribunal decides the amount; any balance of deposit is returned in proportion.
Need help with a money-value claim before the Tribunal?
Deciding who should bear the fee, challenging a proposed amount, or extending a date all need to be raised at the right time. Our legal dispute resolution team can help you prepare submissions on the Commissioner's appointment, deposit and report.
Key takeaways
- A Commissioner is for money-value computation under section 59(2).
- The Tribunal picks from four categories in rule 48.
- The fee is estimated after consulting the parties, with payment split as the Tribunal directs.
- No report until the deposit receipt is filed; the fee can be varied for recorded reasons.
- Every order sets a report date; extensions are possible on the Commissioner's application, or by the Tribunal for sufficient cause.
Read next
- Section 59: recovery of money due from an employer
- Rule 24: application for recovery of dues
- Forms 6 to 10: authorisation and recovery applications
- Section 49: procedure and powers of conciliation officers and Tribunals
Disclaimer: Based on the Industrial Relations Code, 2020 (as enacted) and, where noted, the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(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.