 financial memorandumclauses 2 to 6 of the bill provides for reduction in the working hours of the workers which will result in the factories running in four shifts instead of three shifts and a consequent increase in the number of workers the bill, if enacted, will involve expenditure from the consolidated fund of india in respect of payment of wages, etc to the workers it is estimated that an annual recurring expenditure of about rupees one crore is likely to be involved a non-recurring expenditure of about rupees two crore is also likely to be involved annexureextract from the factories act, 1948 (no 63 of 1948)       chapter vi working hours of adultsweekly hours _ 51, no adult worker shall be required or allotted to work in a factory for more than forty-eight hours in any week      daily hours 54 subject to the provisions of section 51, no adult worker shall be required or allowed to work in a factory for more than nine hours in any day: provided that, subject to the previous approval of the chief inspector, the daily maximum specified in this section may be exceeded in order to facilitate the change of shifts intervals for 55 (1) the periods of work of adult workers in a factory each day shall be so fixed rest, that no period stall exceed five hours and that no worker shall work for more than five hours before he has had an interval for rest of at least half an hour (2) the state government or, subject to the control of the state government, the chief inspector, may, by written order and for the reasons specified therein, exempt any factory from the provisions of sub-section (1) so however that the total number of hours worked by a worker without an interval does not exceed six spreadover 56 the periods of work of an adult worker in a factory shall be so arranged that inclusive of his intervals for rest under section 55, they shall not spreadover more than ten and a half hours in any day: provided that the chief inspector may, for reasons to be specified in writing, increase the spread-over up to twelve hours,   +   59 (1) where a worker works in a factory for more than nine hours in any day or for extra wages for overtime 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       chapter vii p employment of young personsprohibition of employment 67 no child who has not complete his fourteenth year shall be required or allowed to work in any factory of young children     