Although the objective of the act is appreciated there exists a huge parity between the

law and letter and the law and spirit.The employer is obligated under the act to submit
an annual report on redressal of sexual harassment at workplace complaints to such
authorities as may be notified under the act but several states have not issued a
notification regarding the authority to which the annual report has to be
submitted.Section 23 directs the appropriate government to supervise the
implementation of the act and maintain data on the number of sexual harassment at
workplace cases and file disposed off but the absence of such compliance audits by
the government often results in evasiveness of the provisions of the act.In thecase of
Dr.Mrs.R.Sethulatha vs The Secretary petition was filed directing the
respondents to constitute a complaints committee in strict adherence to Section 4
of the POSH act as the respondents had not