Form No.23 Deleted Vide Notification No. F .11 (16)/58.- I &L Dated 26-11-60 and included for No.2) The average daily number should be calculated by dividing the aggregate number of attendances on working days by the number of working days during the half-year .In reckoning attendances by temporary as well as permanent employees should be counted, and all employees should be included, whether they are employed directly or under contractors. Attendances on separate shifts (e.g. night and day shifts) should be counted separately. Days on which the factory was cl06ed, for whatever cause and days on which the manufacturing processes were not carried on should be treated as working days. | 
