(1) Every contractor shall send half yearly return in Form XXIII (in duplicate) so as to reach tile licensing officer concerned not later than thirty days from the close of the half-year.
Note. -Half year for tile purpose of this rule means “a period of six months commencing from the 1st January and 1st July every year”.
(2)Every principal employer of a registered establishment shall send annually a return in Form XXIV (in duplicate) so as to reach the registering officer concerned not later than the 15th February following the end of the year to which it relates.