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Sections 91–92 of the Code on Social Security, 2020: Appointment and Venue of Competent Authority

The State Government appoints the competent authority for Chapter VII: a person who is or was a member of a State Judicial Service for at least five years, an advocate for at...

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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 91 lets the State Government appoint the competent authority for employee's compensation, and sets who is eligible. Section 92 decides before which competent authority a matter is heard: the place of the accident, the claimant's residence or the employer's registered office, and how a case can be transferred.

Why it matters

Filing in the wrong place wastes time, and the Code gives three venues so a claimant can choose. Employers with sites in several States, and claimants' families living elsewhere, both need to know the options and the notice needed. Our legal dispute resolution team acts in matters before such authorities. This article follows sections 88 to 90 and leads into sections 93 to 95.

Section 91: who is appointed

Sub-sectionText
(1)The State Government, by notification, may appoint any person who: is or has been a member of a State Judicial Service for not less than five years; or is or has been an advocate for not less than five years; or is or has been a Gazetted Officer for not less than five years with educational qualifications and experience in personnel management, human resource development, industrial relations and legal affairs, or such other experience and qualifications as the appropriate Government prescribes, as the competent authority for such area as the notification specifies
(2)Where more than one authority covers an area, the State Government may regulate the distribution of business by general or special order
(3)The authority may choose one or more persons with special knowledge to assist in the inquiry

Section 58 of Chapter V is a separate appointment power for gratuity; Chapter VII uses this section. Read the five-year tests as alternatives: the text lists them with "or".

Section 92(1): three venues

Subject to the Chapter and the manner the State Government prescribes, anything to be done by or before a competent authority is done by or before the authority for the area in which:

  • (a) the accident took place;
  • (b) the employee, or his dependant claiming compensation, ordinarily resides; or
  • (c) the employer has his registered office.

Two provisos

  1. Notice to the accident-area authority. No matter may be processed by an authority other than the one having jurisdiction over the place of the accident without giving notice, electronically or otherwise, in the manner the Central Government prescribes, to that authority and the State Government concerned.
  2. Accidents outside India. For a master of a ship, seaman, aircraft captain or crew, or an employee in a motor vehicle or company abroad (see section 83), the matter may be done before the authority for the area where the owner or agent of the ship, aircraft or motor vehicle resides or carries on business, or where the company's registered office is.

Section 92(2) to (6): calling for records and transfers

Sub-sectionRule
(2)If a different authority from the one with whom money was deposited under section 81 proceeds, it may call for transfer of records or money, and the holder must comply
(3)An authority may transfer a matter to another (in the same State or not) for report or disposal if more convenient, sending all relevant documents and, for disposal, money in the prescribed manner; no transfer relating to distribution of a lump sum among dependants without hearing any party who has appeared
(4)The receiving authority inquires, and either reports or continues as if the case began before him
(5)On a report, the referring authority decides in conformity with it
(6)The State Government may transfer any matter between authorities it appointed

Central Rules: rules 58, 61 and 62

  • Rule 58(1): notice to the accident-area authority under s.92(1) proviso is given in Form XXIX, electronically or otherwise, to that authority and the State Government concerned. Rule 58(2): money transmitted under s.92(3) goes by remittance receipt, e-transfer, net banking or demand draft, as the transmitting authority directs.
  • Rule 61: the authority in the residence or registered-office venue may start proceedings afresh or continue proceedings already begun, as if they had been taken before him, if satisfied that the parties' interests will not be prejudiced.
  • Rule 62(1): an authority other than the accident-area authority may call for a detailed report, Form XXX, including transfer of records or money; if further inquiry is needed in the accident area (for framing issues or fixing the amount), the filing authority may require the accident-area authority to conduct inquiries and serve notices or orders. Rule 62(2): money deposited under section 81 is transmitted by the same four modes.

The Central Rules apply where the Central Government is the appropriate Government. Where the State Government is, the State's own rules apply; s.91 itself gives the appointment power to the State Government.

A worked example

A Delhi-based company's employee is killed in an accident at a site in Uttar Pradesh. His widow lives in Bihar. Under s.92(1) the claim can be filed before the competent authority for the UP site (where the accident took place), the authority for her residence in Bihar, or the authority for the company's registered office in Delhi. If she files in Bihar, that authority must first give notice in Form XXIX to the UP authority and the State Government concerned. He can also call for a report in Form XXX. If the money was already deposited with the UP authority under section 81, the Bihar authority can call for transfer of the money by e-transfer or demand draft. (Illustrative.)

Need help choosing the right forum?

The choice of venue affects cost, speed and the records the authority can call for. If you are facing a compensation claim, or advising a family on one, our legal dispute resolution team can help.

Key takeaways

  • The State Government appoints the competent authority; eligibility is five years as judicial officer, advocate or Gazetted Officer (with stated experience).
  • Three venues: place of accident, claimant's residence, employer's registered office.
  • Another authority must give notice (Form XXIX) to the accident-area authority and the State Government.
  • Matters and money can be transferred; parties who appeared must be heard before a transfer on dependants' distribution.
  • Central Rules: Form XXIX (notice), Form XXX (report), money by e-transfer, net banking, DD or remittance receipt.

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 Sections 91

  • 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 appoints the competent authority for compensation?

The State Government, by notification (s.91(1)).

Who is eligible?

A person who is or was for at least five years a State Judicial Service member, an advocate, or a Gazetted Officer with the stated experience.

Sections 91: 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.

People also ask

Questions, answered

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

The State Government, by notification (s.91(1)).

A person who is or was for at least five years a State Judicial Service member, an advocate, or a Gazetted Officer with the stated experience.

Before the authority for the area of the accident, the claimant's ordinary residence, or the employer's registered office (s.92(1)).

Yes. Notice is to be given to the accident-area authority and the State Government (first proviso); rule 58 prescribes Form XXIX.

Yes, under s.92(3), for report or disposal, with relevant documents and money.

For seamen, crew and certain workers abroad, the matter may be dealt with where the owner or agent resides or carries on business, or the company's registered office is (second proviso).