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Social Security Code Section 46
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The Code on Social Security, 2020

Section 46 Exemption of factories or other establishments belonging to Government or any local authority

Chapter
IV · Employees State Insurance Corporation
46. Exemption of factories or other establishments belonging to Government or any local authority.--
The appropriate Government may, after consultation with the Corporation, by notification and subject to such conditions as may be specified in the notification, exempt any factory or other establishment belonging to the Government or any local authority, from the operation of this Chapter if the employees in any such factory or other establishment are otherwise in receipt of benefits substantially similar or superior to the benefits provided under this Chapter.