Prescribed
conditions for the purposes of sub-clause (iii) of clause (B) of sub-section
(2) of section 115WB.
40E.
For the purposes of sub-clause (iii) of clause (B) of sub-section
(2) of section 115WB, the non-transferable pre-paid electronic meal card
(hereinafter called the “card”) shall fulfil
the following conditions, namely:—
(i)
The card shall be granted by the employer to its employees under a
scheme framed by the employer specifying therein the circumstances under which
the meal card can be used by the employee.
(ii) The card
under clause (i) shall be issued by the issuing
bank.
(iii) An employee
shall not be issued more than one card.
(iv)
The card shall bear the name of the employer along with the
name, photograph and signature of the employee to whom the card is issued.
(v) The card
shall be used only by the employee to whom the card is issued.
(vi)
The card shall be used by the employee only for the purpose of
purchasing ready to eat food or non-alcoholic beverage from a member
establishment.
(vii) The
aggregate amount of ready to eat food or non-alcoholic beverage purchased
during a day by an employee shall not exceed one hundred rupees.
(viii) The
details of each transaction of purchases made by the employee against the card
shall be maintained by the employer and the member establishment in such
manner and for such period as is required under the Act for any other similar
transaction.
Explanation.—For
the purposes of this rule,—
(i)
“banking company” shall have the same
meaning as assigned to in clause (viii) of sub-section (1) of section 36 of
the Act;
(ii) “issuing
bank” means a banking company—
(a) which
issues the card to the employees of an employer in pursuance to an agreement
entered into with the employer; and
(b) which has
entered into a contract with the member establishment authorizing him to allow
purchases against the card issued by it in accordance with the conditions
stipulated in sub-clause (iii) of clause (B) of sub-section (2) of section
115WB and this rule; and
(iii) “member
establishment” shall mean a restaurant, hotel, canteen or an outlet which
sells ready to eat food or non-alcoholic beverage, but shall not include a
restaurant, hotel, canteen or an outlet selling alcoholic beverage.