100. Return.- The occupier or manager of every factory shall furnish to the Chief Inspector or any other officer designated by the Chief Commissioner in this behalf the following returns, namely.- 1. Annual return:.- On or before the 15 January of each year an annual return, in duplicate, in Form No.21 relating to the following matters (a) Average number of workers employed daily and normal hours worked per week; (b) Leave with wages; (c) Compensatory holidays; (cc) Accident; (d) Canteens in the case of factories notified by the Chief Commissioner; wherein more than 250 workers are ordinarily employed. (e) Creches in the case of factories wherein more than 50 women workers are ordinarily employed; (f) Shelters, rest rooms and lunch rooms in the case of factories wherein more than 150 workers are ordinarily employed; (g) Welfare officer in the case of factories wherein 500 workers or more are ordinarily employed. 2. Annual return of holidays.- Before the end of each year, a return giving notice of all the days on which it is intended to close the factory during the next ensuing.-year. This return shall be submitted whether the factory is working or is not working during the year preceding the year to which the return relates. Provided that the Chief Commissioner may dispense with this return in the case of any specified factory or any class of factories or of factories in any particular area. Provided further that where the manager of any factory makes any departure from the list of hoildays, as aforesaid, prior intimation shall be given to the Chief Inspector Provided also that in the case of a factory in which work is carried on only during certain period or periods of the year the manager shall if so required by the Chief Commissioner, or if the Chief Commissioner directs, through the Chief Inspector, submit the annual or half yearly return, as the case may be, within 15 days after the close of that period or after close of the last of those periods in the year, as the case may be. 3. Half-yearly return.- On or before the 15th January and 15th July of each year, a half-yearly return, in duplicate, in Form No.22. | 
