Ivory Mica & Minerals Ltd. (IMM) is a mid-sized, publicly traded mining company that mostly works in the country's underdeveloped, mineral-rich eastern area. The company specializes in the extraction and processing o

Ivory Mica & Minerals Ltd. (IMM) is a mid-sized, publicly traded mining company that mostly works in the country's underdeveloped, mineral-rich eastern area. The company specializes in the extraction and processing of low-grade coal and mica, which are highly sought after by the worldwide electronics, energy, and cosmetics industries. IMM has a superb reputation in the stock market. Five years ago, IMM's management implemented an aggressive outsourcing strategy to reduce overhead expenses and increase operational efficiency. IMM reorganized its operations rather than hiring manpower directly. It delegated the actual extraction job to a network of outside labour contractors while keeping a small core staff of engineers and management. The unlicensed primary contractor, "Surya Extractor Contractor Ltd.", oversees the day-to-day mining operations and is compensated at a set fee for each ton of extracted mineral. Surya Extractor further subcontracts the work to unregistered local "gang leaders" (middlemen) in order to preserve their profit margin. These intermediaries hire labourers from underprivileged rural and tribal areas severely impacted by seasonal drought. The middlemen encourage entire families to labour in the mines since they are paid piecemeal (depending on the weight of the harvested minerals). The working environment is appalling. Instead of being official contract labourers, the adult miners are categorized as "daily wage helpers". Mica mining frequently entails "rat-hole" mining, which entails excavating small, dangerous tunnels. The intermediaries highly value children's ability to crawl into these tight shafts because of their diminutive stature. Children under the age of 14 years make up about 30% of the informal workforce. They perform 10-hour shifts in dangerous, dusty surroundings, often even at night. During an unplanned site visit to one of the far-off mines, Stelva, the Manager of IMM, discovers children shifting mica and carrying big loads. He also disclosed the intricate network of subcontracts designed to shield IMM from labour law requirements. Through his interaction with the local workers, Stelva learns that they are trapped in a cycle of debt servitude to the intermediaries. The manager, Stelva, claims that there isn't a single youngster or underpaid employee at the IMM. Our payroll compliance is 100%. In our agreement with the independent business company Surya Extractors, child labour is categorically forbidden. If their contractor and subcontractor violate the law, it is their responsibility of law enforcement. Explain the general prohibition of employing contract labour in certain establishments under Section 57 of The Occupational Safety, Health and Working Conditions Code, 2020. Who can exempt such prohibition under special circumstances ?