law: Factories Act, 1948 
  59. Extra wages for overtime 
  (1) Where a worker works in a factory for more than nine hours
  
  in any day or for more than forty-eight hours in any week, he shall, in respect
  
  of overtime work, be entitled to wages at the rate of twice his ordinary rate
  
  of wages.
   76  [(2) For the purposes of sub-section (1), "ordinary
  
  rate of wages" means the basic wages plus such allowances, including the
  
  cash equivalent of the advantage accruing through the concessional 
  
  sale to workers of food grains and other articles, as the worker is for the
  
  time being entitled to, but does not include a bonus and wages for overtime
  
  work.
  (3) Where any workers in a factory are paid on a piece-rate
  
  basis, the time rate shall be deemed to be equivalent to the daily average of
  
  their full-time earnings for the days on which they actually worked on the same
  
  or identical job during the month immediately preceding the calendar month
  
  during which the overtime work was done, and such time rates shall be deemed to
  
  be the ordinary rates of wages of those workers:
  PROVIDED  that in the case of a worker who has not
  
  worked in the immediately preceding calendar month on the same or identical
  
  job, the time rate shall be deemed to be equivalent to the daily average of the
  
  earning of the worker for the days on which he actually worked in the week in
  
  which the overtime work was done.
   Explanation :  For the purposes of this sub-section in
  
  computing the earnings for the days on which the worker actually worked such
  
  allowances, including the cash equivalent of the advantage accruing through the
  
   concessional sale to workers of food grains and other
  
  articles, as the worker is for the time being entitled to, shall be included
  
  but any bonus or wages for overtime work payable in relation to the period with
  
  reference to which the earnings are being computed shall be excluded.
   77  [(4) The cash equivalent of the advantage accruing through
  
  the concessional sale to a worker of food grains and
  
  other articles shall be computed as often as may be prescribed on the basis of
  
  the maximum quantity of food grains and other articles admissible to a standard
  
  family.
   Explanation 1  :  "Standard family" means a
  
  family consisting of the worker, his or her spouse and two children below the
  
  age of fourteen years requiring in all three adult consumption units.
   Explanation 2  :  "Adult consumption unit"
  
  means the consumption unit of a male above the age of fourteen years, and the
  
  consumption unit of a female above the age of fourteen years and that of a
  
  child below the age of fourteen years shall be calculated at the rates of .8
  
  and .6 respectively of one adult consumption unit.
  (5) The State Government may make rules prescribing- 
  (a) the manner in which the cash equivalent of
  
  the advantage accruing through the concessional sale
  
  to a worker of food grains and other articles shall be computed; and
  (6) the registers that shall be maintained in a factory for the
  
  purpose of securing compliance with the provisions of this section.]