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Sections 117-118 of the Occupational Safety, Health and Working Conditions Code, 2020: Onus as to Age and Onus of Proving Limits of What Is Practicable

Section 117(1): if an offence involves the age of a person and the court thinks that person is prima facie under the relevant age, the burden is on the accused to prove he is not...

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Labour Laws
Published
October 1, 2026
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Oct 13, 2026
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Last updated: October 2026Verified against: Government sources

Sections 117 and 118 of the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code) shift the burden of proof onto the accused in two situations. Section 117 covers offences that involve a person's age. Section 118 covers offences consisting of a failure to do something, where the accused must show it was not reasonably practicable or that all practicable measures were taken.

Sections 117 and 118 at a glance

ProvisionRuleBurden
117(1)Offence involving a person's age; person prima facie under that age in the court's opinionOn the accused, to prove the person is not under that age
117(2)Order of documents for the age certificateMedical authority follows the listed order
118Offence of failing to do something requiredOn the person alleged to have failed, to prove not reasonably practicable or all practicable measures taken

Section 117(1): age and the burden

"When any offence is committed under this Code involving an issue of a certain age of a person and such person is in the opinion of the court prima facie under such age, the burden shall be on the accused to prove that such person is not under such age."

The Code has several age limits. For example, the prohibition on employing persons below eighteen years in mines is in section 70 and the definition of adolescent and adult is in section 2(1); see sections 69 and 70 and our definitions article. Where an employer is charged under section 97(1)(ii) for breaching an order on employment of persons below eighteen in mines, section 117 decides who has to prove age. See sections 97 to 99.

How it plays out. The court first forms a view that the person looks prima facie under the age. The burden then moves to the employer. An employer who has kept a dated copy of a proper age document on the personnel file will discharge it easily; one who relied on appearance or a verbal statement will not. Our legal dispute resolution team can help you check your onboarding records for this risk.

Section 117(2): the order of age evidence

The medical authority prescribed by the Central Government, "while examining a worker for issuing the certificate of age for the purposes of this Code", must take into account, in this order:

StepDocument
1The worker's Aadhaar card
2If not available, the date of birth certificate from school, or the matriculation or equivalent certificate from the examination Board, if available
3If not available, the worker's birth certificate given by a corporation, municipal authority or Panchayat
4Only in the absence of any of these, age is determined by the medical authority through an ossification test or any other latest medical age determination test

The wording matters: a medical test is the last resort. A worker who holds an Aadhaar card or school certificate does not need a bone test. For employers, the usable steps are to collect the highest-priority document available and note the document type and date on file.

Who is the medical authority. Rule 178 of the Central Rules, 2026 says the medical authority in section 117(2) "shall be a medical practitioner" who holds a recognised medical qualification as defined in the National Medical Commission Act, 2019 and is enrolled on a State Medical Register as defined in that Act. See our article on rules 178 and 179. This is the Central Rules' position where the Central Government is the appropriate Government; for State-sphere establishments, check the State's own rules.

Section 118: proving what was reasonably practicable

Section 118: "In any proceeding for an offence for the contravention of any provision of this Code or regulations or bye-laws or rules made thereunder consisting of a failure to comply with a duty or requirement to do something, it shall be for the person who is alleged to have failed to comply with such duty or requirement, to prove that it was not reasonably practicable or all practicable measures were taken to satisfy the duty or requirement."

Three features.

  1. It applies to offences that consist of a failure to do something, such as failing to provide a safeguard, to train, to appoint or to keep a record. It does not cover offences of doing a prohibited act.
  2. The accused bears the burden. The prosecution shows the duty and the failure; the accused must show impracticability or that all practicable measures were taken.
  3. There are two ways to answer: not reasonably practicable, or all practicable measures taken.

Several duties in the Code are already qualified, for example section 6(1)(d) says "as far as is reasonably practicable". Section 118 goes beyond such qualified duties and applies across the Code's duties. The evidence that answers it is ordinary compliance paper: risk assessments, quotations and lead times for equipment that could not be obtained, training logs, maintenance schedules, contractor instructions, minutes recording a decision and the reasons. Keep them dated and retrievable.

It works alongside the defences in section 109 for company officers (lack of knowledge or all due diligence) and in section 106(2) for employers of convicted employees; see sections 109 and 110. See also the serious penalties in sections 102 and 103, where section 118 is most likely to matter.

Example 1 (age). A contractor engages a young helper for work in a mine, and an inspector believes the helper is under eighteen. The court, looking at the helper, forms a prima facie view. The contractor shows the helper's Aadhaar card and a school certificate, both recorded on file at joining. The medical authority follows the order in section 117(2) and does not need a bone test.

Example 2 (practicability). A factory is charged with failing to provide a guard on a machine. It produces the purchase order for the guard placed three months earlier, the supplier's delay email, a written interim procedure with a spotter and a record of staff briefing. Whether this satisfies "all practicable measures" is for the court, but the paper trail is what section 118 requires the factory to produce.

Need help with records that stand up as proof?

Sections 117 and 118 reward employers who can prove what they did. Our legal dispute resolution team can help you design your file so that age documents and compliance evidence are ready if a charge is made.

Key takeaways

  • Section 117(1): if a person is prima facie under the relevant age in the court's opinion, the accused must prove otherwise.
  • Section 117(2): age certificate order is Aadhaar, school or matriculation certificate, municipal or Panchayat birth certificate, and only then an ossification or similar test.
  • Rule 178 requires the medical authority to be a registered medical practitioner under the National Medical Commission Act, 2019.
  • Section 118: for a failure to do something, the accused proves it was not reasonably practicable or all practicable measures were taken.
  • Keep dated age documents and measure-by-measure compliance records.

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Disclaimer: Based on the Occupational Safety, Health and Working Conditions Code, 2020 (as enacted) and, where noted, the Occupational Safety, Health and Working Conditions (Central) Rules, 2026 (G.S.R. 345(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 Sections 117-118

  • 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 must prove age under section 117?

The accused, once the court thinks the person is prima facie under the relevant age.

Can an employer rely on a medical test alone?

The medical authority uses a test only when Aadhaar, school or matriculation certificate and municipal or Panchayat birth certificate are all absent.

A clean record is built one small filing at a time, not in the week before an inspection.

— TaxClue Compliance Desk

Sections 117-118: 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 accused, once the court thinks the person is prima facie under the relevant age.

The medical authority uses a test only when Aadhaar, school or matriculation certificate and municipal or Panchayat birth certificate are all absent.

A medical practitioner with a recognised medical qualification under the National Medical Commission Act, 2019, enrolled on a State Medical Register (rule 178).

To prove it was not reasonably practicable, or that all practicable measures were taken.

Only to offences consisting of a failure to comply with a duty or requirement to do something.

It still has to establish the duty and the failure; the burden on the accused concerns practicability.