The manager of every factory shall submit a half yearly return, twice a year, in the prescribed form before the expiry of the due date.
15th July (31st July-Tamil Nadu)
Form 22- Assam, Delhi & Uttar Pradesh
Form 21-Karnataka & Tamil Nadu
Form 28-Madhya Pradesh
Form 23- West Bengal
Any occupier who contravention any provisions of the Act or Rules shall be punishable with fine which may extend to 1,00,000 rupess or imprisonment upto 2 years or both