Section 3: Authority for granting permission for change of accounting year

The prescribed authority for the purposes of the proviso to paragraph (b) of sub-clause (iii) of clause (1) of section 2 shall be-

(a) in the case of an establishment in relation to which the Central Governments is the appropriate Government under the Act, the Chief Labour Commissioner (Central);

(b) in any other case, the Labour Commissioner of the State in which the establishment is situated.