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Sections 31–32 of the Industrial Relations Code, 2020: Certifying Officer's Powers and Appeals

The certifying officer and the appellate authority have civil court powers to receive evidence, administer oath, enforce attendance and compel production of documents (s.31(1))...

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Labour Laws
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September 30, 2026
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Last updated: October 2026Verified against: Government sources

Section 31 gives the certifying officer and the appellate authority the powers of a civil court for receiving evidence, and lets clerical errors in orders be corrected. Section 32 gives an aggrieved employer, union or workers' body sixty days to appeal against the certifying officer's order on draft standing orders.

Section 31: powers of the certifying officer and appellate authority

Civil court powers: s.31(1)

"Every certifying officer and the appellate authority referred to in section 32 shall have all the powers of a civil court for the purposes of receiving evidence, administering oath, enforcing the attendance of witnesses, and compelling the discovery and production of documents, and shall be deemed to be a civil court within the meaning of sections 345 and 346 of the Code of Criminal Procedure, 1973."

The powers are listed and limited to four purposes: receiving evidence, administering oath, enforcing attendance of witnesses, and compelling discovery and production of documents. The Code cites the Code of Criminal Procedure, 1973 as written. From 1 July 2024 it was replaced by the Bharatiya Nagarik Suraksha Sanhita (BNSS); we give no new section numbers here.

For an employer, the practical meaning is that a certifying officer can call for documents, for example payroll and headcount records, and can summon persons. Non-production is not a safe option. Employers who expect a contested certification can ask our labour law compliance team to prepare a document bundle in advance.

Correcting mistakes: s.31(2)

"Clerical or arithmetical mistakes in any order passed by a certifying officer, or errors arising therein from any accidental slip or omission may, at any time, be corrected by that officer or successor in office of such officer."

Three features: there is no time limit ("at any time"); the correction may be made by the officer or a successor; and the scope is limited to clerical or arithmetical mistakes and accidental slips or omissions. Substantive change is for appeal, not correction. Section 31(2) names only the certifying officer; it does not say the appellate authority may correct its own orders in the same way.

Section 32: appeal

Who may appeal, from what, and when

Section 32: "An employer or Trade Union or the negotiating union or negotiating council, or where there is no negotiating union or negotiating council in an industrial establishment or undertaking, any union or such representative body of the workers of the industrial establishment or undertaking, if not satisfied with the order of the certifying officer given under sub-section (5) of section 30, may file an appeal within sixty days of receipt of the order of the certifying officer to the appellate authority appointed by the appropriate Government, by notification, and such authority shall dispose of the appeal in such manner as may be prescribed."

QuestionAnswer under s.32
Against whatThe order of the certifying officer under s.30(5)
WhoEmployer; Trade Union; negotiating union or council; or, if none, any union or worker representative body
TimeSixty days from receipt of the order
To whomAppellate authority appointed by the appropriate Government by notification
ProcedureAs prescribed

The Code does not say that an individual worker may appeal. Where there is no union or negotiating body, the appeal is by "any union or such representative body of the workers". An order under s.30(5) is the written decision on whether changes or additions are needed. That links this article to section 30. Note also that a draft deemed certified after sixty days has no order to appeal against.

The Central Rules: rules 15 and 16

Rule 15 of the Industrial Relations (Central) Rules, 2026 (G.S.R. 342(E), 8 May 2026) supplies the procedure for Central-sphere establishments.

Filing (rule 15(1)). The appeal is made within sixty days of receipt of the order, by a memorandum of appeal in tabular form stating the provisions of the standing orders to be altered, modified, deleted or added, with reasons, filed electronically or in person with the appellate authority.

Hearing (rule 15(2) to (5)).

  • The appellate authority fixes a date and gives notice: where the employer appeals, to the union or negotiating union or council (or, if none, the workers' body); where a union or negotiating body appeals, to the employer and other unions; where a workers' representative body appeals, to the employer and other unions, or, if there is no union, any other worker who joins as a party.
  • The appellant gives each respondent a copy of the memorandum.
  • The authority may call for evidence at any stage, takes the evidence produced on the hearing date and, after hearing the parties, disposes of the appeal.

After the decision (rule 16). The appellate authority's order is served, electronically or otherwise, within three days of disposal, on the party that filed the appeal. The text of the standing orders as finally certified, deemed certified or adopted is maintained by the employer in Hindi, English and the local language, displayed legibly on a special board at or near the entrance through which most workers enter, and may also be posted on a designated portal or website, if any (rule 16(2), (3)).

The Central Rules apply to Central-sphere establishments. Where the State Government is the appropriate Government, the State's own rules apply, including who the appellate authority is and how it disposes of appeals.

Example (invented). The certifying officer orders a draft to add a clause on a matter the union raised. The employer objects. It receives the order on 10 April and has until 9 June, sixty days, to file. The memorandum of appeal is in table form: clause, change sought, reasons. The authority gives the union notice, hears both sides and decides. The standing orders do not take effect on the old timeline; under s.33, they come into operation seven days after the appellate order is sent. See sections 33, 34 and 35.

Practical pointers

  • Diary the sixty days from receipt. Keep proof of the date of receipt.
  • Appeal on the clauses, not generally. The tabular memorandum forces specificity.
  • Do not wait for a correction. A s.31(2) correction is for slips, and it does not reopen the merits or extend the appeal period.
  • Tell your union early. Since the union is notified of the appeal, surprises help no one.
  • Further proceedings about what a certified clause means go to the Tribunal under s.37; see sections 36 and 37. Our legal dispute resolution team can advise where an appeal and a later dispute overlap.

Need help with a standing orders appeal?

The sixty-day window and the tabular memorandum leave little room for error. Our labour law compliance team can prepare the clause-by-clause memorandum, assemble the evidence and track service on the other side.

Key takeaways

  • Certifying officer and appellate authority have civil court powers for evidence, oath, attendance and documents (s.31(1)).
  • Clerical and arithmetical errors in the officer's order can be corrected at any time (s.31(2)).
  • Appeal against a s.30(5) order: within sixty days of receipt, to the appellate authority appointed by notification (s.32).
  • Central Rules: tabular memorandum (rule 15); order served within three days; text kept in Hindi, English and local language (rule 16).

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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.

Quick recapKey facts & short answers

Key Facts About Sections 31

  • 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.

What powers does a certifying officer have?

Those of a civil court for receiving evidence, administering oath, enforcing attendance of witnesses and compelling documents (s.31(1)).

Is there a time limit for correcting clerical errors?

No. They may be corrected "at any time" (s.31(2)).

A due date missed is rarely a matter of law — it is almost always a matter of calendar.

— TaxClue Compliance Desk

Sections 31: 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.

Those of a civil court for receiving evidence, administering oath, enforcing attendance of witnesses and compelling documents (s.31(1)).

No. They may be corrected "at any time" (s.31(2)).

Sixty days from receipt of the certifying officer's order under s.30(5) (s.32).

The section names employers, unions, negotiating bodies and, where none exist, a union or representative body of workers. It does not name an individual worker.

Under rule 16(1), within three days of disposal of the appeal, for Central-sphere cases.

Under rule 16(2), Hindi, English and the local language.