sentences:  A year later the report he submitted became the basis for the Employment State Insurance (ESI) Act of 1948.During his tenure the Indian Rupee notes of denominations 2, 5, 10, and 100, commemorating the birth centenary of Mahatma Gandhi was reissued on 24 August 1970, these notes bear his signature, the earlier issue bears the signature of L. K. Jha.Due to his short interim term his signature does not appear on any other Indian rupee notes.