Returns

Returns.—

1. (1) Every owner of a factory shall furnish such returns in such form, for such period, by such dates and to such authority as may be prescribed.
2. (2) If any owner of a factory fails to furnish any return required by sub-section (1), the prescribed authority may, after giving the owner a reasonable opportunity of being heard, impose upon him a penalty not exceeding five hundred rupees for each failure.