Annual statement of the employer

(1) The employer of a shop or an establishment shall, in such manner as may be prescribed, submit to the Chief Inspecting Officer, an Annual statement showing the number of employees in his shop or establishment and the rates of wages and other benefits given to the employees, before the end of the month of January following the year to which the statement relates. (2) In case an employer fails, without reasonable cause to the satisfaction of the Chief Inspecting Officer to submit the statement as provided in sub-section (1) and the rules made thereunder, he shall be liable to pay a fine not exceeding fifty rupees. (3) Non-payment of such a fine shall be an offence punishable under this Act.