Every employer having ten or more employees shall send a return for months ending March, June, September, and December of every year so as to reach the Inspector within whose jurisdiction the establishment is situated not later than the 10th day of the month following the month to which the return relates.
Format:
Form XXVII
Penalty:
Any employer who contravenes any of the provisions of these rules shall, on conviction, be punished with a fine which may extend to fifty rupees.
For a second offence with fine which shall not be less than one hundred rupees but which may extend to two hundred rupees and for the third or subsequent offences, with a fine which shall not be less than two
hundred and fifty rupees but which may extend to rupees five hundred.