The correct option is B 100 or more
When there are more than 100 or more workmen during proceeding 12 months prior permission by the government is necessary for layoff.Failure,
refusal or inability of an employer to provide work due to shortage of
coal, power or raw materials, accumulation of stocks, breakdown of
machinery, natural calamity is called layoff.Under Industrial Dispute Act, 1947, the rate of compensation in layoff is 50% of basic wage and DA.