Amendment of section 99 of the principal enactment
28. Section 99 of the principal enactment is hereby amended by the repeal of subsection (1) of that section, and the substitution therefor, of the following subsection : "
(1) Every employer who employs"
(a) an individual who receives remuneration in excess of three thousand five hundred rupees per mensum or forty-two thousand rupees per annum, or