16. Annual Return. Section 28(2)(k). - (1) The employer of every establishment shall on or before the 21st. day of January in each year submit to the Competent Authority a return in each of the Forms ‘L’, ‘M’, ‘N’ and ‘O’ giving information as to the particulars specified in respect of the proceeding year. (2) If the employer of an establishment to which the Act applies sells, abandons or discontinues the working of the establishment, he shall, within one month of the date of sale or abandonment or four months of the date of discontinuance as the case may be, submit to the Competent Authority a further return in each of the said Forms in respect of the Period between the end of the preceding year and the date of sale, abandonment or discontinuance.
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